This is aninformation return for expenses in nurseries or authorised child education centres.
The new Form 233 has the following characteristics:
1. Obliged to file it. This form must be filed by authorised nurseries or child education centres (LIRPF art.81.2).
2. Content of the information return. In this form, the following information is declared in relation to children under three years of age enrolled in the nursery or authorised nursery education centre each year, as well as in relation to the child who turns three years of age during the financial year, in which case the information will be extended to the months after that age is reached until the month prior to that in which the child may begin the second cycle of nursery education:
- name, surname and date of birth of the child and, where applicable, the child's tax identification number;
- name, surname(s) and tax identification number(s) of the parents, guardian, guardian for the purpose of adoption or person who has the child in foster care;
- months in which the child has been enrolled in the day-care centre or educational centre per full month;
- annual expenses paid to the approved day-care centre or educational establishment in respect of the child;
- subsidised amounts paid directly to the approved day-care centre or approved childcare facility in respect of the above costs.
3. Deadline for submission. 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 financial year 2018, the filing period shall be between 1 January and 15 February 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 in question amends OM HAP/2194/2013 art.12.a.2º to include this form among those for which online filing by individuals may be carried out using the Cl@ve system.
