Explanatory note model 345
TAX IMPUTATION OF BUSINESS CONTRIBUTIONS AND CONTRIBUTIONS
Contributions or contributions paid by pension plan promoters are considered as employment income, in accordance with article 17.1 e) of Law 35/2006, of November 28, on Personal Income Tax.
Contributions and contributions made to social security systems must be reported on Form 345. The regulation of model 345 establishes the annual nature of the informative declaration on contributions and contributions to social security systems made, and imputed where appropriate, in the immediately preceding calendar year by the subjects obliged to report on it.
In the case of the simplified pension plan for the construction sector, it should be noted that Article 56 of the 7th General Collective Agreement for the construction sector sets the amount of annual contributions based on the salary for each calendar year.
Therefore, contributions for the month of December 2024, attributed as income from employment for the month of December, must be included in Form 345 for 2024.
If, as a result of the above, you need to modify the Form 345 submitted, you must submit a substitute declaration. It should be noted that this Note was published after the deadline for submitting the information declaration had passed.
You can find information on how to modify a previously filed information return at the following link on the Tax Agency's website: