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We detail the models that have undergone modifications for this campaign

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Form 195

Informative Tax Return. Quarterly return on accounts and operations in which the holders have not provided the Tax No. (NIF) to the credit institutions within the established deadline.

The following technical modification is introduced:

  • The field “ is modifiedCOUNTRY CODE”, which occupies positions 118-120 of the type 2 record, declared record, to adapt its content to an alphabetical field in such a way that these positions must be recorded to whites in the event that the declared person is a resident or non-resident operating in Spanish territory through a permanent establishment.

Order HAC/1430/2025, of December 3