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Form 345. Registry design

Order HFP/528/2023, of May 22, has been published, which modifies Order HFP/823/2022, of August 24, which approves model 345 of "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 participations representing the capital or assets of the Collective Investment Institutions and annual summary of withholdings and income on account of IRPF, IS and IRNR in relation to income or capital gains obtained as a consequence of transfers or reimbursements of those shares and participations and subscription rights".

This Order modifies model 345 for the year 2023 with the purpose of adapting its registration designs, as appropriate, to the literal of the new wording given to section 1 of article 52 and the sixteenth Additional Provision of the Tax Law. the Income of Natural Persons, in order to collect the approved modifications, and in order to facilitate the declarants' compliance with the informative 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 informative statements corresponding to the 2023 financial year, which will be presented starting in 2024.

Orden HFP/528/2023, de 22 de mayo,

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".