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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

Electronic processing

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)