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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).