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Tax Form 233.Information return on expenditure in nurseries or authorised pre-schools.

General data

Designation

Tax Form 233.Information return on expenditure in nurseries or authorised pre-schools.

Type of procedure

Taxation

Subject

Taxes

Object

Paragraph 81(9) of the Personal Income Tax Act establishes the reporting obligation that day-care centres or nurseries must fulfil.This information obligation has been developed by section 9 of article 69 of the Personal Income Tax Regulations approved by Royal Decree 439/2007, of 30 March, which approves the Personal Income Tax Regulations and amends the Pension Plans and Funds Regulations, approved by Royal Decree 304/2004, of 20 February.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Electronic, at the Tax Agency's Electronic Headquarters.

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution deadline

It does not have

Resources

No appeal is admissible

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Order HAC/1400/2018 of 21 December,

    which approves form 233, "Information return for expenses in nurseries or authorised child education centres" and determines the place, form, deadline and procedure for its presentation, and modifies Order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and requests for refunds, of a tax nature (BOE 27-12-2018).

  • Order HAC/1154/2020 of 27 October,

    amending Order HAC/1400/2018, of 21 December, which approves form 233, "Information return for expenses in nurseries or authorised child education centres" and determines the place, form, deadline and procedure for its presentation, and amending Order HAP/2194/2013, of 22 November, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and requests for refunds, of a tax nature;and Order HAC/773/2019, of 28 June, which regulates the keeping of record books for Personal Income Tax (BOE 04-December-2020).