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Tax Form 182.Information Return.Donations, donations and contributions received.

General data

Designation

Tax Form 182.Information Return.Donations, donations and contributions received.

Type of procedure

Taxation

Subject

Taxes

Object

Information return listing the donations, gifts and contributions received that give entitlement to a deduction for Personal Income Tax, Corporation Tax or Non-Resident Income Tax.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Documentation

Magnetic support

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Order EHA/3021/2007, of 11 October,

    which approves form 182 for the informative declaration of donations, donations and contributions received and disposals made, as well as the physical and logical designs for the substitution of the inner sheets of said form for directly computer-readable supports and establishes the conditions and procedure for its telematic filing via the Internet, and modifies declaration forms 184, 187, 188, 193 normal and simplified, 194, 196, 198, 215 and 345.(BOE 18-October-2007)

  • Order HFP/1923/2016, of 19 December,

    Amending Order EHA/3514/2009, of 29 December, approving form 181 for informative tax returns on loans and credits, and financial operations related to real estate, Order EHA/3021/2007, of 11 October, approving form 182 for informative tax returns of donations and contributions received and provisions made, Order HAP/2250/2015, of 23 October, approving form 184 for the annual informative tax return to be presented by companies in the income allocation regime, the Order HAP/1608/2014, of 4 September, approving form 187, for informative tax returns on shares or interests representing capital or assets of collective investment institutions and the annual summary of withholdings and deposits on account for Personal Income Tax, Corporation Tax and Non-Resident Income Tax, in relation to income or capital gains obtained as a result of the transfers or refunds of those shares or interests, and Order EHA/3895/2004, of 23 November, approving form 198, for the annual declaration of operations with financial assets and other securities.(Official State Gazette, 21-December-2016)

  • Order HAC/1276/2020, of 28 December,

    por la que se modifican determinadas declaraciones informativas, la Orden de 20 de noviembre de 2000, por la que se aprueban los modelos 115, en pesetas y en euros, de declaración-documento de ingreso, los modelos 180, en pesetas y en euros, del resumen anual de retenciones e ingresos a cuenta sobre determinadas rentas o rendimientos procedentes del arrendamiento o subarrendamiento de inmuebles urbanos, la Orden EHA/3895/2004, de 23 de noviembre, por la que se aprueba el modelo 198, de declaración anual de operaciones con activos financieros y otros valores mobiliarios, la Orden EHA/3021/2007, de 11 de octubre, por la que se aprueba el modelo 182 de declaración informativa de donativos, donaciones y aportaciones recibidas y disposiciones realizadas, la Orden EHA/3481/2008, de 1 de diciembre, por la que se aprueba el modelo 189 de declaración informativa anual acerca de valores, seguros y rentas, la Orden HAP/1608/2014, de 4 de septiembre, por la que se aprueba el modelo 187, de declaración informativa de

  • Order HFP/1351/2021, of 1 December,

    amending various informative tax returns (BOE 3-December-2021).