Form 345. Registry design
Order HFP/528/2023, of May 22, has been published, modifying Order HFP/823/2022, of August 24, approving form 345 of the "Informative Declaration. Plans, pension funds and alternative systems. Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance. Annual declaration of participants, contributions and contributions" and establishes the conditions and procedure for its presentation, and modifies Order HAP/1608/2014, of September 4, which approves model 187 of "Informative declaration. Shares and interests representing the capital or assets of Collective Investment Institutions and annual summary of withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax in relation to income or capital gains obtained as a result of transfers or reimbursements of such shares and interests and subscription rights."
This Order modifies form 345 for the 2023 financial year in order to adapt its registration designs, as applicable, to the literal wording of section 1 of article 52 and the sixteenth Additional Provision of the Personal Income Tax Law, in order to include the approved modifications, and in order to facilitate compliance by declarants with the information obligations inherent to their presentation and to guarantee legal certainty. More specifically, the wording of the "KEY" and "SUBKEY" fields of the type 2 record, declared record, of the model record designs is updated.
This Ministerial Order will be applicable, for the first time, to the information declarations corresponding to the 2023 fiscal year, which will be submitted from 2024.
por la que se modifica la Orden HFP/823/2022, de 24 de agosto, por la que se aprueba el modelo 345 de "Declaración Informativa. Planes, fondos de pensiones y sistemas alternativos. Mutualidades de Previsión Social, Planes de Previsión Asegurados, Planes individuales de Ahorro Sistemático, Planes de Previsión Social Empresarial y Seguros de Dependencia. Declaración anual partícipes, aportaciones y contribuciones" y se establecen las condiciones y el procedimiento para su presentación, y se modifica la Orden HAP/1608/2014, de 4 de septiembre, por la que se aprueba el modelo 187 de "Declaración informativa. Acciones y participaciones representativas del capital o del patrimonio de las Instituciones de Inversión Colectiva y resumen anual de retenciones e ingresos a cuenta de IRPF, IS e IRNR en relación con rentas o ganancias patrimoniales obtenidas como consecuencia de transmisiones o reembolsos de esas acciones y participaciones y derechos de suscripción".