Form 123. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax (permanent establishments). Certain earnings from liquid capital or certain income.
General Details
Denomination
Form 123. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax (permanent establishments). Certain earnings from liquid capital or certain income.
Procedure type
Taxation
Subject
Taxes
Purpose
Model of declaration to be submitted by all those individuals, legal entities and other entities that, being obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and Non-Resident Income Tax (permanent establishments), satisfy any of the income subject to withholding or payment on account for income from movable capital, including exempt income, as well as income corresponding to taxpayers of Corporation Tax, or income obtained through a permanent establishment of taxpayers for Non-Resident Income Tax. It should be noted that this model does not require the declaration of income that must be included in any of the models 115, 117, 124, 126 or 128.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
Documentation
Form 123. The declaration must be submitted within the first twenty calendar days following the calendar quarter. For Large Companies: first twenty days of each month.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
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)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 11-26-2013)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)