Form 045. Gambling duties. Machines or automatic devices. Return-settlement .
General Details
Denomination
Form 045. Gambling duties. Machines or automatic devices. Return-settlement .
Procedure type
Taxation
Subject
Taxes
Purpose
Model by which the tax rate on gambling is settled through automatic machines or devices. The presentation will be made exclusively when the performance or management of the fee is not transferred to the corresponding Autonomous Community.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
AEAT offices
Telematics.
Documentation
Form 045. It will be submitted before authorization.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
ORDEN de 27 de julio de 2001 por la que se aprueban los modelos 043, 044,045, 181, 182, 190, 311, 371, 345, 480, 650, 652 y 651 en euros, así como el modelo 777, documento de ingreso o devolución en el caso de declaraciones-liquidaciones extemporáneas y complementarias, y por la que se establece la obligación de utilizar necesariamente los modelos en euros a partir del 1 de enero de 2002. (BOE 3-agosto-2001)