Form 685. Tax on betting and promotional draws, self-assessment.
General Details
Denomination
Form 685. Tax on betting and promotional draws, self-assessment.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the self-assessment of the tax levied on bets and random combinations if the territorial scope of participation is national or greater than an Autonomous Community and its collection corresponds to the State
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Associates
Telematic
Documentation
Form 685
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
Order EHA/388/2010, of February 19,which approves model 685, Rate on bets and random combinations, self-assessment, determines the place and form of presentation and establishes the conditions and procedure for its telematic presentation. (BOE February 25, 2010)