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Tax Form 045.Gambling duties.Machines or automatic devices.Return-settlement.

General data

Designation

Tax Form 045.Gambling duties.Machines or automatic devices.Return-settlement.

Type of procedure

Taxation

Subject

Taxes

Object

Form for payment of the Tax on gambling through automatic machines or devices.The presentation shall be made exclusively when the yield or management of the tax is not ceded to the corresponding Autonomous Community.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Company

Place of presentation

AEAT offices

Telematics.

Documentation

Tax Form 045.To be submitted prior to authorisation.

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

ORDER of 27 July 2001 approving forms 043, 044,

045, 181, 182, 190, 311, 371, 345, 480, 650, 652 and 651 in euros, as well as form 777, payment or refund document in the case of extemporaneous and complementary returns, and establishing the obligation to use the forms in euros from 1 January 2002.(BOE 3-August-2001)