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Non-residents
Non-Residents' Income Tax: income obtained without a permanent establishment
Special tax on lottery prizes and betting

Procedures for taxing lottery and betting prizes

Contents:

Form 136. Self-assessment.
Form 210. IRNR (Income Tax for Non-Residents). Without permanent establishment
Form 230. Withholdings and payment on account
Form 270. Annual summary of withholdings and payments on account

Form 136. Self-assessment.

Procedures

Form 136. Filing
Form 136. Query of submitted returns Help
Direct debit payments - Consult, revoke, restore or change the direct debit account Help
Form 136. Submit complementary documentation

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Next Form 210. IRNR. Without permanent establishment

Updated webpage: 02/October/2024