Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 345. Informative Tax Return. Plans, pension funds and alternative systems. Social Welfare Mutual Funds, Insured Welfare Plans, Individual Systematic Savings Plans, Corporate Social Welfare Plans and Dependency Insurance. Annual declaration of participants, contributions and contributions.
The new wording of section 1 of article 52 and the sixteenth Additional Provision of the Personal Income Tax Law, with effect from January 1, 2023, implies, in particular, the following modifications:
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Inclusion of coefficients established based on the annual amount of the business contribution, for the calculation of the worker's contributions to the same social security instrument for the purposes of the increased quantitative limit established in article 52.1.1.º of the LIRPF.
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Obligation on the part of the company to communicate to the managing entity or insurer of the social security instrument that the worker does not obtain full income from work in the year exceeding 60,000 euros from the company that makes the contribution, an issue that will determine the application of one coefficient or another for calculating the worker's maximum contribution.
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Inclusion of the new amount of 4,250 euros in which the joint maximum limit for the reductions provided for in sections 1, 2, 3, 4 and 5 of article 51 of the Personal Income Tax Law for the cases described in article 52.1 2nd of the aforementioned law.
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Introduction of the mention of sectoral and simplified employment pension plans for self-employed or self-employed workers.
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Express equation of the professional with the individual entrepreneur for the purposes of these contributions and elimination, in the case of mutual societies, of the requirement that the individual entrepreneur or professional also be a promoter.
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The subjective scope of the information obligation regulated in article 53 of Royal Decree 1065/2007, of July 27, is expanded, including the promoters of the pan-European individual pension products regulated in Regulation (EU) 2019/ 1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European individual pension product (PEPP).
Consequently, the modification of model 345 is necessary to adapt and specify the wording of the current registration designs of said model:
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The wording of the “KEY” and “SUBKEY” fields of the type 2 record, declared record, of the model record designs is updated:
A new Key is created: “M. Contributions by savers to pan-European individual pension products (PEPP)”.
A new Subkey A03 is created.
Update of Subkeys C02, E01, J04 and L02.
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Four new fields are created in record type 2, declared record, of the model record layouts:
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«ADDITIONAL DATA FOR KEY M»: PEPP NAME, PEPP REGISTRATION NUMBER, ACCOUNT/SUB-ACCOUNT.
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«COMPLETE WORK INCOME NOT EXCEEDING 60,000 EUROS»
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«IDENTIFYING DATA OF THE EMPLOYER WHO IS THE PROMOTER OR PAYEE OF THE SOCIAL PROVISION SYSTEM»
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«REFUNDS OR REFUNDS FOR EXCESS CONTRIBUTIONS OVER THE FINANCIAL AND FISCAL LIMITS»
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Note: THE NEWS APPROVED IN THIS MODEL ARE APPLICABLE FOR THE FINANCIAL YEAR 2023 (INFORMATIVE STATEMENT MODEL 345 TO BE SUBMITTED IN JANUARY 2024).