7.4 Withholdings on movable capital. Models 123 and 193

Individuals, legal entities and other entities, including public administrations, that receive income from movable capital are required to withhold or pay into account.

The withholdings corresponding to each month or quarter will be entered by submitting form 123.

In addition, a summary of the amounts paid and withheld for this type of income during the year must be submitted in Form 193, except:

• Derivatives from accounts in all types of financial institutions, including those based on operations on financial assets: model 196.

• Those obtained from the transmission, reimbursement or amortization of financial assets: model 194.

• Those arising from capitalisation operations and life or disability insurance contracts: model 188.