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
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).