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Form 233. Informative declaration for expenses in authorised nurseries or childhood education centres.

General Details

Name

Form 233. Informative declaration for expenses in authorised nurseries or childhood education centres.

Procedure type

Taxation

Subject

Taxes

Purpose

Section 9 of 81 of the Personal Income Tax Act establishes the obligation of information that nurseries or children's centres must comply with. This information obligation has been developed by section 9 of article 69 of the Personal Income Tax Regulation approved by Royal Decree 439/2007, of 30 March, approving the Regulations on Personal Income Tax and the Regulations on Pension Plans and Funds, approved by Royal Decree 304/2004 of 20 February, have been amended.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Electronic, in the Tax Agency's E-Office.

Process/service phases

No specific processing phases

Forms

Electronic processing

Resolution deadline

It does not have

Resources

The appeal is not lodged

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Order HAC/1400/2018, of 21 December,

    Approving Form 233, "Informative tax return for expenses in authorised nurseries or childhood education centres" and determining the place, form, term and procedure for filing, and Order HAP/2194/2013 of 22 November is amended, regulating the procedures and general conditions for submitting certain self-assessments, informative tax returns, census declarations, communications and tax refund applications (BOE 27-12-2018).

  • Order HAC/1154/2020, of 27 October,

    Amending Order HAC/1400/2018 of 21 December, approving Form 233 , "Informative tax return for expenses in authorised nurseries or childhood education centres" and the place, form, term and procedure for its presentation, and Order HAP/2194/2013 of 22 November, regulating the procedures and General conditions for filing certain self-assessments, informative tax returns, census declarations, communications and refund requests, of a tax nature; And Order HAC/773/2019, of 28 June, regulating the keeping of the books recorded in the Personal Income Tax (Official State Gazette 04-diciembre-2020).