Skip to main content

Modification of tax returns

Order HAC 56/2024, of January 25, modifies the following self-assessment models:

  • Form 123. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax (permanent establishments). Certain earnings from liquid capital or certain income.
  • Form 210. Non-Resident Income Tax without permanent establishment.
  • Form 211. Non-residents Income Tax. Withholding in property purchases from non-residents without permanent establishment.
  • Form 213. Special tax on real estate assets of non-resident organisations.
  • Form 216. Non-residents Income Tax. Incomes obtained without the mediation of a permanent establishment. Withholdings and payment on account.

It also modifies the following information statements:

  • Form 193. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
  • Form 296. Informative Tax Return. Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence) Annual summary.
Orden HAC/56/2024, de 25 de enero,

por la que se modifican las órdenes ministeriales que aprueban los modelos de autoliquidación 123, 210, 216, y de declaración informativa 193 y 296 y la Orden EHA/1658/2009, de 12 de junio, por la que se establecen el procedimiento y las condiciones para la domiciliación del pago de determinadas deudas cuya gestión tiene atribuida la Agencia Estatal de Administración Tributaria.