Model 410. Interim payment of the Tax on Bank Deposits
General Details
Denomination
Model 410. Interim payment of the Tax on Bank Deposits
Procedure type
Taxation
Subject
Taxes
Purpose
Self-assessment of the payment on account of the Tax on Deposits in Credit Institutions.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
Submission of model 410 in electronic format. The period for filing form 410 will be the one comprised between the 1st and the 31st of the month of July of every tax period in progress.
Phases of the procedure/service
Without specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAP/2178/2014, of November 18,which approves Form 410 for payment on account of the Tax on Deposits in Credit Institutions and establishes the conditions and procedure for its submission and modifies Order EHA/3127/2009, of November 10, which approves Form 190 for the declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations and modifies other tax regulations (BOE of November 24, 2014)
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).