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Form 117. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax. Income from the transfer or reimbursement of shares or holdings in Unit Trust Institutions and from the transfer of subscription rights.

General Details

Denomination

Form 117. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax. Income from the transfer or reimbursement of shares or holdings in Unit Trust Institutions and from the transfer of subscription rights.

Procedure type

Taxation

Subject

Taxes

Purpose

Model to be submitted by all those individuals or entities that are required to withhold or pay on account Personal Income Tax, Corporate Tax and Non-Resident Income Tax (permanent establishments) and pay income from the transfer or reimbursement of shares or interests in Collective Investment Institutions.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics,

Associates

Documentation

Form 117

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

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/3435/2007, of November 23,

approving self-assessment forms 117, 123, 124, 126, 128 and 300 and establishing measures for the promotion and extension of the electronic filing of certain self-assessments, annual summaries and informative tax returns. (BOE November 29, 2007)