Tax Form 280.Annual informative declaration of Long-Term Savings Plans.
General data
Designation
Tax Form 280.Annual informative declaration of Long-Term Savings Plans.
Type of procedure
Taxation
Subject
Taxes
Object
Enable online filing, as well as consultation of returns filed at the AEAT headquarters.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company
Place of presentation
Telematics
Phases of the procedure/service
There are no specific processing stages.
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Resources
No appeal is admissible
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 35/2006, 28 November, on Personal Income Tax and on the partial amendment of the laws on Corporate Income Tax,
on Non-Residents' Income and on Wealth (Additional Provision 26).(BOE 29 - November - 2006)
- Royal Decree 439/2007 of 30 March 2007,
approving the Personal Income Tax Regulations and amending the Pension Plans and Funds Regulations, approved by Royal Decree 304/2004, of 20 February (eighth additional provision).(BOE 31-March-2007)
- Order HAP/2118/2015, of 9 October,
approving form 280, "Annual informative declaration of Long-Term Savings Plans" and establishing the conditions and procedure for its presentation.(BOE of 15 October)
- Order HAC/1276/2019 of 19 December,
... (BOE 31-December-2019)
- 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.(Official State Gazette, 29-November-2016)