messi1063
Do³±czy³: 30 Lis 2023
Posty: 1
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 Wys³any: Czw Lis 30, 2023 10:02 Temat postu: The information to be provided in form 179 includes: |
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Identification of the owner or owners of the home, the owner of the right by virtue of which the home is transferred (if different from the owner of the home) and the transferee persons or entities. b) Identification of the property (full address) with specification of the cadastral reference, if assigned. c) Number of days of enjoyment of the home for tourism purposes. d) Amount received, if applicable, by the transferring owner for the use of the home. e) Contract number under which the declarant mediates the transfer of use of the home. f) Start date of the transfer. g) Date of intermediation in the operation. h) Identification of the payment method used (transfer, credit or debit card or other payment method). The information contained in letters e), g) and h) above is optional, in order to make the operation related to the transfer of the property transparent, which avoids potential information requirements by the Tax Administration aimed at knowledge of said elements.
relating to the transfer of these properties. The technical expression of the content of the informative declaration appears in the annex to the order. For its part, form 179 has a quarterly periodicity, and must be submitted during the calendar Phone Number Data month following the end of each calendar quarter. In this sense, it must be remembered that said periodicity, enabled by article 54 ter of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, is not new in informative statements.
However, and with the aim of facilitating the period of adaptation of the information systems to the content of the new obligation, the single transitional provision provides that, exclusively for the 2018 financial year, the informative declaration will be annual, and that its deadline presentation is between January 1 and 31, 2019. Starting in 2019, the periodicity of the declaration will be quarterly in the terms mentioned above. On the other hand, the order establishes as a form of presentation the submission of information by sending the corresponding computer messages, in accordance with the conditions and procedure provided for in Order HAP/2194/2013, of November 22, by the that regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature. |
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