Form 685. Tax on betting and promotional draws, self-assessment.
General Details
Denomination
Form 685. Tax on betting and promotional draws, self-assessment.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the self-assessment of the rate that taxes bets and random combinations if the territorial scope of participation is national or greater than an Autonomous Community and its levy corresponds to the State
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Associates
Telematic
Documentation
Form 685
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Orden EHA/388/2010, de 19 de febrero,por la que se aprueba el modelo 685, Tasa sobre apuestas y combinaciones aleatorias, autoliquidación, se determina el lugar y forma de presentación y se establecen las condiciones y el procedimiento para su presentación telemática. (BOE 25-febrero-2010)