This is aninformative declaration for expenses in day-care centers or authorized child education centers.
The new Form 233 has the following characteristics:
1. Obliged to file it. Day-care centers or authorized child education centers must file this form (LIRPF art.81.2).
2. Content of the informative declaration. In this form the following information is declared in relation to the children under three years of age enrolled in the day-care center or authorized child education center each year, as well as in relation to the child who turns three years of age in the fiscal year, in which case the information will be extended to the months following the fulfillment of said age until the month prior to that in which the child can begin the second cycle of child education:
- name, surname and date of birth of the child and, if applicable, the child's tax ID number;
- name, surname(s) and Tax ID number of the parents, guardian, guardian for adoption purposes or person who has the child in foster care;
- months in which the child has been enrolled in the day-care center or educational center per full month;
- annual expenses paid to the authorized day-care center or nursery in relation to the child;
- subsidized amounts paid directly to the authorized day-care center or nursery school in respect of the above expenses.
3. Deadline for presentation. Form 233 is filed in the month of January of each year in relation to the information corresponding to the immediately preceding year. Exceptionally, for the fiscal year 2018, the filing period shall be between January 1 and February 15, 2019.
4. Forms of filing. This form is filed online (OM HAP/2194/2013 art.12.a -redacc OM HAC/1400/2018- and 13).
NOTE
The Order of reference modifies OM HAP/2194/2013 art.12.a.2º to include this form among those in respect of which its filing by Internet by individuals can be made through the Cl@ve system.
