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New regulations for 2019

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Models 390 and 347. Order HAC-1274-2019, of December 18

  • Suppression of presentation by SMS message. Order HAP/2194/2013, of November 22, is modified in order to standardize the system for submitting all information returns, eliminating the electronic submission by SMS of forms 390 and 347.
  • New name for box 662 of form 390. The purpose of this box is to reflect the offsetting amounts generated in the year in any of the settlement periods other than the last one when they are not included in box 97 of the same form 390, that is, when they have not been transferred to the rest of the settlement periods of the year. In order to avoid confusion, the name has been changed to “Outstanding compensation amounts generated in the year and other than those included in box 97”.