Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 198. Informative Tax Return. Annual tax return of operations with financial assets and other securities.
The following technical modifications are introduced:
- A new field “ SANCTIONS ” is introduced, which occupies positions 198-214 of the type 1 record (declarant record), in which the sum of the amounts reflected in the SANCTIONS fields that occupy positions 442-453 corresponding to type 2 record.
- The field “ OPERATION KEY ” is modified, which occupies position 134 of the type 2 record, declared record, to delete the keys “B” and “U”, related to operations. regulated in Royal Decree 1416/1991, of September 27, on special stock market operations and on over-the-counter transfers of listed securities and weighted average exchange rates, currently repealed. Consequently, the “RELATIONSHIP CODE” field is deleted, given that it was only completed in operations with operation key “B” or “U”, and positions 209-215 of the type 2 record, declared record, are passed to “WHITE”.
- The “ VALUE KEY ” field, which occupies position 137 of the type 2 record, declared record, is modified to include a new contracts for differences key (key L):
- The field “ ORDER NUMBER ” (positions 177-184 of the type 2 record, declared record) is modified to expand the positions, so positions 84-90 of the type record type 2, declared record, in which this field was previously included become “WHITE”.
- The field “ COMPENSATIONS “, which occupies positions 224-235 of the type 2 record, declared record, is modified to include a reference to the compensations derived from the Delegated Regulation (EU) 2018 /1229 of the Commission.
- The field “ OPERATION EXPENSES ”, which occupies positions 329-340 of the type 2 record, declared record, is modified to specify that:
When there are multiple declarations associated with the operation, each one will record the full amount of expenses of the operation attributable to each of them based on the percentage of their participation.
- The field “ NUMBER OF FINANCIAL ASSETS AND OTHER SECURITIES ” is modified (pos. 428-441 of the type 2 record, declared record) to expand the decimal positions, consequently positions 138-149 of the type 2 record, declared record, in which this field was previously included become “WHITE”.
- A new field “ SANCTIONS ” , is introduced, which occupies positions 442- 453 of the type 2 record, declared record, to record the amount of the sanctions derived from Commission Delegated Regulation (EU) 2018/1229.
- The “ ORDER NUMBER OF THE RELATED OPERATION ” field is modified (pos. 454-461 of the type 2 register, declared register) to expand the positions. Consequently, positions 341-347 of the type 2 record, declared record, in which this field was previously included become “WHITE”.
- Finally, the references to the new positions of the field “ORDER NUMBER OF THE RELATED OPERATION” are updated, in the fields “YEAR RELATED OPERATION (positions 368-371 of type 2 record, declared record); “NIF OF THE INTERMEDIARY (positions 372-380 of the type 2 register, registered person) and “SURNAME AND FIRST NAME, COMPANY NAME OR NAME OF THE INTERMEDIARY” (positions 381-420 of the type 2 register, registered person).
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