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V5149-26 ·13 July 2026 ·consulta-vinculante Medium impact
Tax

Los promotores de planes de pensiones que realicen aportaciones deben presentar el modelo 345

Se consulta si una entidad promotora de un plan de pensiones de empleo para PYMES está obligada a presentar el modelo 345. La DGT responde que, según el Reglamento, los promotores que efectúen contribuciones deben presentar esta declaración informativa anual.

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2026-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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