Informative Tax Return forms
Order HAC/747/2025, of June 27, was published in the Official State Gazette of July 15. This Order approves the following models of informative declarations:
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Form 196. Monthly information statement for accounts in all types of financial institutions and annual summary of withholdings and income on account of capital gains and income obtained from consideration derived from accounts in all types of financial institutions.
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Form 181. Information return on loans and credits and other financial operations related to property
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Form 170. Monthly information statement on transactions carried out by business owners or professionals participating in the collection management system using any type of card and through payments associated with mobile phone numbers.
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Model 174. Informative statement on all types of cards.
The submission of the above declarations will be carried out by electronic messages in accordance with Annexes I, II, III and IV of this Order, and their format and design will be those recorded on the electronic site of the State Tax Administration Agency.
The deadline for filing forms 170 and 196 is now monthly and will be filed during the calendar month following the one to which the declaration relates, while forms 174 and 181 remain annual.
This Order also modifies Form 171 - Annual Declaration of contributions, withdrawals of funds and collections of any document.
This order will enter into force on 1 January 2026 and will apply for the first time to forms 170 and 196, for declarations relating to the month of January 2026, which will be submitted in February 2026; and with regard to forms 171, 181 and 174, for the declarations corresponding to the 2026 financial year, to be submitted in January 2027.
Finally, the sole Additional Provision of this Order establishes the method of proving the taxpayer status of Non-Resident Income Tax for the purposes of applying the exception to the obligation to withhold income from non-resident accounts.
por la que se aprueba el modelo 196, Declaración informativa mensual de cuentas en toda clase de instituciones financieras y resumen anual de retenciones e ingresos a cuenta sobre rendimientos del capital mobiliario y rentas obtenidas por la contraprestación derivada de cuentas en toda clase de instituciones financieras; el modelo 181, Declaración informativa de préstamos y créditos, y operaciones financieras relacionadas con bienes inmuebles; el modelo 170, Declaración informativa mensual de las operaciones realizadas por los empresarios o profesionales adheridos al sistema de gestión de cobros a través de cualquier tipo de tarjetas y mediante pagos asociados a números de teléfono móvil, y el modelo 174, Declaración informativa sobre todo tipo de tarjetas, y se establecen las condiciones y el procedimiento para su presentación; y se modifica la Orden EHA/98/2010, de 25 de enero, por la que se aprueba el modelo 171, Declaración informativa anual de imposiciones, disposiciones de fondos y de los cobros de cualquier documento, así como los diseños físicos y lógicos para la presentación en soporte directamente legible por ordenador y se establecen las condiciones y el procedimiento para su presentación telemática.