Form 195. Informative Tax Return. Quarterly return on accounts and operations in which the holders have not provided the Tax No. (NIF) to the credit institutions within the established deadline.
General Details
Denomination
Form 195. Informative Tax Return. Quarterly return on accounts and operations in which the holders have not provided the Tax No. (NIF) to the credit institutions within the established deadline.
Procedure type
Taxation
Subject
Taxes
Purpose
To facilitate the presentation by Credit Institutions of the quarterly declaration of accounts or operations whose holders have not provided their NIF within the established period.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic submission via the Internet
Documentation
Form 195
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
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order of December 21, 2001, approving model 195 for the quarterly declaration in euros of accounts or operations whose owners have not provided the tax identification number to credit institutions within the established period,and model 199 of the annual declaration in euros for the identification of check operations of credit institutions, as well as the physical and logical designs for the presentation of the aforementioned models in a format directly readable by computer, and the procedure is established for their telematic presentation by teleprocessing. (BOE29-December-2001)