4,1,8. Withholdings and payment on account
The “ tabWithholdings and payments on account"allows the taxpayer to declare whether he or she will act as a withholding agent or will be required to pay amounts on account, based on the payments or income or payments he or she will make derived from his or her economic activity.
This section is divided into three main sections, depending on the nature of the income subject to withholding or income on account:
-
Income from personal work, professional activities and others: It applies, for example, to payments made to employees, collaborators, or self-employed professionals hired by the activity.
-
Income from leasing or subleasing of urban real estate: Refers to income paid for the rental of premises or offices that are subject to withholding.
-
Income from movable capital: Includes interest, dividends and other financial returns that may generate a withholding obligation.
Clicking on the title of any of these sections will display the corresponding options that will allow you to:
-
Indicate whether there is an obligation to make withholdings or payments on account.
-
Select the start date of the obligation.
Based on the obligations marked, the system will determine whether you must file periodic withholding tax returns (such as forms 111, 115, 123, among others), automatically adjusting the formal obligations in form 036.
Once this information has been correctly completed, the user can continue with the following tabs: “Other taxes” and “Intra-community trade”, if necessary in each case.
To continue, go to the tab “Other taxes” or click below “To continue, go to the “Intra-Community Trade” tab.”, or select the appropriate option:
-
"Go out".
-
"Validate statement."
-
"Preview".
-
"Presentation of declaration".