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
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
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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).
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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).