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Practical guide for completing census form 036

Form 117

Form 117 (box 703 “Registration” in form 036 and box 723 “Date”) will be used for the declaration-document of payment of withholdings and payments on account and for the payment on account of Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments, in relation to income or capital gains obtained as a result of transfers or reimbursements of shares and participations representing the capital or assets of collective investment institutions.

The following are required to make withholdings and payments on account derived from the income or capital gains referred to in this form:

  1. In the case of reimbursement of investment fund shares, the management companies.
  2. In the case of the transfer of shares representing the capital of variable capital investment companies, when these act as counterparty, the depositary entities.
  3. In the case of collective investment institutions domiciled abroad, the marketing entities or intermediaries authorized to market the shares or interests of the latter and, subsidiarily, the entity or entities responsible for the placement or distribution of the securities among potential subscribers, when they carry out the reimbursement.
  4. In the case of management companies operating under the free provision of services regime, the representative designated in accordance with the provisions of article 55.7 and the Second Additional Provision of Law 35/2003, of November 4, on Collective Investment Institutions.

In the transfers or reimbursements of shares or interests representing the capital or assets of collective investment institutions in which the retention practice is not applicable in accordance with the three previous numbers, the partner or participant who makes the transfer or obtains the reimbursement will be obliged to make a payment on account.