Tax Form 198.Information Return.Annual tax return of operations with financial assets and other securities.

Designation

Tax Form 198.Information Return.Annual tax return of operations with financial assets and other securities.

Type of procedure

Taxation

Subject

Taxes

Object

Facilitating the provision of information on certain transactions in financial assets and other transferable securities.

Responsible body

Tax Agency

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Documentation

Form 198

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Resources

No appeal is possible.

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Processing regulations

Order HAC/1417/2018 of 28 December,

amending Order HAP/1608/2014, of 4 September, approving form 187, for the informative declaration of shares or holdings representing the capital or assets of collective investment institutions;Order EHA/3435/2007, of 23 November, approving self-assessment forms 117, 123, 124, 126, 128 and 300;Order EHA/3127/2009, of 10 November, approving form 190 for the declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and imputations of income;Order EHA/3300/2008, of 7 November, approving form 196, on income from movable capital and income obtained for the consideration derived from accounts in all types of financial institutions;Order EHA/3895/2004, of 23 November, approving form 198, for the annual declaration of transactions with financial assets and other transferable securities;Order HAP/1695/2016, of 25 October, approving form 289, for the annual informative declaration of financial accounts in the field of mutual assistance, and amending other tax regulations, and Order EHA/3202/2008, of 31 October, approving form 291 "Non-Resident Income Tax.Non-residents with no permanent establishment.Information return on non-resident accounts".

Basic Regulations

• Order EHA/3895/2004 of 23 November 2004,

  approving form 198, for the annual declaration of transactions with financial assets and other real estate securities, as well as the physical and logical designs for the replacement of its inner sheets by a directly computer-readable medium and establishing the conditions and procedure for its telematic filing via the Internet and by teleprocessing, and amending the Orders approving declaration forms 193, 296 and 347.( BOE 29-November-2004 )

• 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/1276/2019 of 19 December,

  ... (BOE 31-December-2019)

• 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).