Public administration

PUBLIC ADMINISTRATION WHOSE LAST APPROVED ANNUAL BUDGET EXCEEDS 6 MILLION EUROS

Withholding agents or those required to make payments on account who are considered public administrations, including Social Security, whose last annual budget approved prior to the start of the financial year exceeds the amount of 6 million euros, must use the census declaration form (box 577 “YES” and box 578 “Date”) to communicate the settlement period for self-assessments of withholdings and payments on account of Personal Income Tax, Non-Resident Income Tax and Corporate Tax, taking into account the amount of their last approved budget.

They must also submit the monthly declaration adjusted to form 111 electronically, for the amounts withheld and the payments on account corresponding to the income defined by regulation.

However, the corresponding withholding and payment, when the entity paying the income is the State Administration and the procedure established for its payment allows it, will be made directly.