Models 480 and 190
Order HFP/1246/2022, of December 14, approving form 480 of "Tax on insurance premiums" is published. "Annual summary declaration" and the form and procedure for its presentation are determined, and Order EHA/3127/2009, of November 10, which approves form 190 for the Declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations is modified, and other tax regulations are modified.
The deadline for submitting Form 480 has been extended to prevent its deadline from coinciding with that of Form 430 for Insurance Premiums. Declaration-settlement, thus facilitating the proper fulfillment of tax obligations for declarants of both models.
On the other hand, certain modifications are made to Order EHA/3127/2009, of November 10, approving Form 190 for the declaration of the annual summary of withholdings and payments on account of personal income tax on income from work and economic activities, prizes and certain capital gains and income imputations, and other tax regulations are modified, mainly for clarification purposes.
It will apply, for the first time, to information returns for the 2022 financial year, the deadline for filing which begins on 1 January 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.