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
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 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).
- Order HFP/823/2022 of 24 August,
approving form 345 "Informative Declaration.Plans, pension funds and alternative systems.Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance.Annual declaration of participants, contributions and contributions" and establishing the conditions and procedure for its presentation, and amending Order HAP/1608/2014, of 4 September, which approves form 187 of "Informative declaration.Shares and holdings representing the capital or assets of Collective Investment Institutions and annual summary of withholdings and payments on account of IRPF, IS and IRNR in relation to income or capital gains obtained as a result of transfers or redemptions of these shares and holdings and subscription rights" (BOE 29-August-2022).