Form 124

The income subject to withholding or payment on account subject to form 124 (box 704 “Registration” in form 036 and box 724 “Date”) extends, specifically, to the returns on movable capital obtained by taxpayers for the Personal Income Tax and to the income obtained by taxpayers of the Corporate Tax and by taxpayers for the Income Tax of Non-Residents (permanent establishments) derived from the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of third-party capital (financial assets).