Form 230. Personal Income Tax and Non-Resident Income Tax: Special tax withholdings and on-account deposits for certain gambling and lottery winnings; Corporation tax: Withholdings and payments on account of prizes from certain lotteries and bets. Self-assessment
General Details
Denomination
Form 230. Personal Income Tax and Non-Resident Income Tax: Special tax withholdings and on-account deposits for certain gambling and lottery winnings; Corporation tax: Withholdings and payments on account of prizes from certain lotteries and bets. Self-assessment
Procedure type
Taxation
Subject
Taxes
Purpose
To establish the subjection to Personal Income Tax of the prizes of lotteries and bets organized by the State Lottery and Betting Company and other national bodies as well as those of other Member States of the European Union or the European Economic Area and which until now were exempt.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Phases of the procedure/service
It does not have specific phases of action
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAP/70/2013, of January 30,approving Form 230 "Personal Income Tax and Non-Resident Income Tax: Withholdings and payments on account of the Special Tax on certain lottery awards and gambling proceeds; Corporation tax: Withholdings and on-account deposits for certain gambling and lottery winnings. Self-assessment" and Form 136 "Personal Income Tax and Non-Resident Income Tax. Special Tax on certain lottery awards and gambling proceeds. Self-assessment". (BOE January 31, 2013)