According to the Capital Investment Tax Code, the taxpayers are required to submit an Annual Return of all income received, paid, or made available to their holders. The most common examples are interests from time deposits and treasury bonds, as well as dividends.
The mentioned Annual Return – Modelo 1 related to Fiscal Year 2021 should be submitted by the end of January 2022.
This tax return is still completed and submitted in paper at the Tax Offices and its non-submission or late submission will be subject to a fine.
On.Corporate expresses its total availability to provide any additional information to the above or clarify and doubts or questions related to this topic.