Campaign news by model
We detail the models that have undergone modifications for this campaign
From 233
Informative declaration for expenses in authorised nurseries or childhood education centres.
Order HAC/1400/2018, of December 21, which approves form 233, "Informative declaration for expenses in nurseries or authorized early childhood education centers" and determines the place, form, deadline and procedure for its presentation, and modifies Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and requests for refund, of a tax nature; Modifies model 233 on the occasion of the modification of article 69.6 of the Personal Income Tax Regulations, to update the content of the informative declaration that must be supplied by early childhood education centers and nurseries in relation to the maternity deduction after the Supreme Court Judgment 8/2024, of January 8.
Thus, a new field is introduced in record type 2 to indicate the type of authorization that the declarant has, differentiating whether it is a authorization issued by the competent educational authority or other type of authorization.
The following information note has been published regarding the filing process for form 233: Tax Agency: Informative note