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Tax Form 345.Information Return.Plans, pension funds and alternative systems.Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance.Participations and allocations annual tax return.

General data

Designation

Tax Form 345.Information Return.Plans, pension funds and alternative systems.Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance.Participations and allocations annual tax return.

Type of procedure

Taxation

Subject

Taxes

Object

Facilitating the submission of the annual declaration of members and contributions.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Company

Place of presentation

Telematic submission via the Internet.

Documentation

Form 345

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

Resolution of 4 March 2014, of the Directorate General of the State Tax Administration Agency,

on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

Basic Regulations

  • ORDER of 27 July 2001 approving forms 043, 044,

    045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in euros, as well as form 777, payment or refund document in the case of extemporaneous and complementary returns, and establishing the obligation to use the forms in euros from 1 January 2002.(BOE 3-August-2001)

  • Order HFP/1106/2017 of 16 November,

    modifying Order EHA/3127/2009, of 10 November, which approves form 190 for the annual summary return 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 and the deadlines for filing forms 171, 184, 345 and 347.(BOE, 18-November-2017).