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Form 230. Personal Income Tax and Non-Resident Income Tax: Special tax withholdings and on-account deposits for certain gambling and lottery winnings; Corporation tax: Withholdings and payments on account on the prizes of certain lotteries and bets. Self-assessment

General Details

Denomination

Form 230. Personal Income Tax and Non-Resident Income Tax: Special tax withholdings and on-account deposits for certain gambling and lottery winnings; Corporation tax: Withholdings and payments on account on the prizes of certain lotteries and bets. Self-assessment

Procedure type

Taxation

Subject

Taxes

Purpose

Establish the subjection to the Personal Income Tax of the prizes of the lotteries and bets organized by the State Lottery and Betting Society of the State and other bodies, both national and from other Member States of the European Union or the European Economic Area and that until now were exempt.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

Phases of the procedure/service

It does not have specific phases of action

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate

Information linked to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Orden HAP/70/2013, de 30 de enero,

por la que se aprueba el modelo 230 "Impuesto sobre la Renta de las Personas Físicas e Impuesto sobre la Renta de no Residentes: Retenciones e ingresos a cuenta del Gravamen Especial sobre los premios de determinadas loterías y apuestas; Impuesto sobre Sociedades: Retenciones e ingresos a cuenta sobre los premios de determinadas loterías y apuestas. Autoliquidación" y el modelo 136 "Impuesto sobre la Renta de las Personas Físicas e Impuesto sobre la Renta de no Residentes. Gravamen Especial sobre los Premios de determinadas Loterías y Apuestas. Autoliquidación". (BOE 31-enero-2013)