Model 126

The income subject to withholding and payment on account subject to form 126 (box 705 “high” in form 036 and box 725 “Date”) includes the income from movable capital obtained from the consideration, whatever its name or nature, derived from accounts in all types of financial institutions, including those based on operations on financial assets, obtained by taxpayers for the Personal Income Tax, and income from the same source obtained by taxpayers for the Corporate Tax and by taxpayers for the Non-Resident Income Tax (permanent establishments)