Campaign news by model
We detail the models that have undergone modifications for this campaign
Form 190
Informative Tax Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.
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The content of the field « is updatedProvince code» (positions 76-77 of record type 2, recipient record) in relation to the name of any of the provinces contained in the list.
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In order to distinguish benefits derived from Social Security Systems from the other benefits that are currently declared in Key B, the content of subkey 03 is modified, and two new subkeys are created (04 and 99):
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«03. Benefits received by beneficiaries of mandatory general mutual insurance schemes for civil servants, orphanages and similar entities»
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«04. Benefits derived from Pension Plans and other Social Security Systems referred to in Article 17.2.a) of Law 35/2006, of November 28.
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«99. Other benefits under Key B, other than those that must be related under the above sub-keys."
Consequently, the names and content of certain fields are adapted to fit these new subkeys.
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To improve the calculation of the obligation to declare, subkeys 01 and 03 are modified and two new subkeys 04 and 05 are created to be used within the benefits corresponding to the key «K. Prizes and capital gains of the residents derived from forestry uses in public forests» and must include such codes in the following cases:
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K01: Prizes awarded in games, contests, raffles, etc., subject to withholding, for non-advertising purposes;
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K03: prizes subject to withholding tax, organized for advertising purposes;
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K04: prizes not subject to withholding tax for non-advertising purposes;
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K 05: prizes not subject to withholding for advertising purposes
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A new field is included for the payer to specify the employment income derived from shares that grant special economic rights for the management of funds linked to entrepreneurship, innovation and the development of economic activity to whom Additional Provision 53 of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax, has been applied.
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An additional field called « is createdType(s) of benefit(s) from code B.01 received in the financial year» within the perception key «B. Work performance: Pensioners and recipients of passive income and other benefits provided for in article 17.2.a)», Subcode «01: pensions and passive benefits of the Social Security and State Passive Classes schemes" with the objective of identifying and distinguishing the type of benefit that is paid.