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).