Models 480 and 190
Order HFP/1246/2022, of December 14, is published, approving model 480 of "Tax on insurance premiums. Annual summary declaration" and determines the form and procedure for its presentation, and modifies Order EHA/3127/2009, of November 10, which approves model 190 for the Declaration of the annual summary of withholdings and income to account of the Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations and other tax regulations are modified.
The deadline for submitting form 480 is extended to prevent its completion date from coinciding with that of form 430 for Insurance Premiums. Declaration-settlement, thus facilitating the proper compliance of their tax obligations to the filers of both models.
On the other hand, certain modifications are made to Order EHA/3127/2009, of November 10, which approves model 190 for the declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and activities. economic benefits, prizes and certain capital gains and income allocations and other tax regulations are modified, mainly for clarification purposes.
It will be applicable, for the first time, to the information returns corresponding to the 2022 financial year whose submission period begins on January 1, 2023.
por la que se aprueba el modelo 480 de "Impuesto sobre las primas de seguros. Declaración resumen anual" y se determina la forma y procedimiento para su presentación, y se modifica la Orden EHA/3127/2009, de 10 de noviembre, por la que se aprueba el modelo 190 para la Declaración del resumen anual de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas sobre rendimientos del trabajo y de actividades económicas, premios y determinadas ganancias patrimoniales e imputaciones de renta y se modifican otras normas tributarias.