Form 124. Withholdings and payment on account. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital.
General Details
Denomination
Form 124. Withholdings and payment on account. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital.
Procedure type
Taxation
Subject
Taxes
Purpose
Model declaration to be submitted by all natural persons, legal entities and other entities obliged to withhold or pay on account of Personal Income Tax, Corporate Tax and Non-Resident Income Tax (permanent establishments) on income from movable capital or income obtained as a result of the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of third-party capital, in accordance with the provisions of the legal and regulatory regulations governing these taxes.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
Documentation
Form 124
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Not applicable.
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 26-November-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,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).