Campaign news by model

We detail the models that have undergone modifications for this campaign.

Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.

Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.

The following modifications are introduced with the aim of improving the identification of values:

A new field called « is introducedISIN Code» (positions 193 to 204 of record type 2, recipient record) to mandatorily identify the issuer using this code when dealing with dividends from securities traded on the official Spanish secondary market.
As a result of the above, the wording of the fields «Key code» (position 79 of record type 2, receiver record), «Issuer code» (positions 80 to 91 of record type 2, receiver record) and «Nature of the declarant» (position 208 of record type 2, receiver record).

NOTE: The new features included in this section are subject to the approval of the regulations that are currently being processed.

Previous Form 192. Informative Declaration. Treasury Bill Transactions. Annual declaration. Next Form 194. Informative Declaration. Withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax (permanent establishments) on capital gains and income derived from the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of third-party capital. Annual summary.