Form 233. Changes to the information declaration for expenses in authorized daycare centers or early childhood education centers
Order HAC/682/2025, of June 27, was published in the Official State Gazette of July 2, amending Order HAC/1400/2018, of December 21, approving form 233, "Informative declaration for expenses in authorized nurseries or early childhood education centers" and determining the place, form, term and procedure for its presentation, and amending Order HAP/2194/2013, of November 22, regulating the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, of a tax nature.
This order will enter into force on the day following its publication in the Official State Gazette and will apply, for the first time, to the filing of information returns for expenses in authorized daycare centers or early childhood education centers corresponding to the 2025 financial year, to be submitted in 2026.
por la que se modifica la Orden HAC/1400/2018, de 21 de diciembre, por la que se aprueba el modelo 233, «Declaración informativa por gastos en guarderías o centros de educación infantil autorizados» y se determinan el lugar, forma, plazo y el procedimiento para su presentación, y se modifica la Orden HAP/2194/2013, de 22 de noviembre, por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria.