Tax Form 165.Informative return of individual certificates issued to partners or participants of newly or recently incorporated organisations.
General data
Designation
Tax Form 165.Informative return of individual certificates issued to partners or participants of newly or recently incorporated organisations.
Type of procedure
Taxation
Subject
Taxes
Object
Form 165 articulates the form of filing the new information return developed in section 1 of article 69 of the Personal Income Tax Regulations.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company
Place of presentation
Telematics.
Phases of the procedure/service
Home:Communication from the taxable person
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic certificate, Other
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Order HAP/2455/2013, of 27 December,
which approves form 165, "Information return of individual certificates issued to members or participants of new or recently created entities" and determines the place, form, deadline and procedure for its presentation, and modifies the Order of 27 July 2001, which approves 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 which establishes the obligation to necessarily use the forms in euros as from 1 January 2002.(BOE 31-December-2013)
- Order HFP/1822/2016, of 24 November,
implementing technical amendments to the physical and logical designs of Informative Tax Return Form numbers165, 170, 193, 194, 196, 280 and 282 approved, respectively, by Order HAP/2455/2013, of 27 December, Order EHA/97/2010, of 25 January, Order EHA/3377/2011, of 1 December, Order of 18 January 1999, Order EHA/3300/2008, of 7 November, Order HAP/2118/2015, of 9 October and Order HAP/296/2016, of 2 March (BOE, 29-November 2016).