Form 126. Withholdings and payment on account. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.
General Details
Denomination
Form 126. Withholdings and payment on account. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.
Procedure type
Taxation
Subject
Taxes
Purpose
Model declaration to be submitted by all legal persons and other entities required 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 derived from accounts in all types of financial institutions.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Associates
Documentation
Model 126
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 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)