Form 117. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax. Income from the transfer or reimbursement of shares or holdings in Unit Trust Institutions and from the transfer of subscription rights.
General Details
Denomination
Form 117. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax. Income from the transfer or reimbursement of shares or holdings in Unit Trust Institutions and from the transfer of subscription rights.
Procedure type
Taxation
Subject
Taxes
Purpose
Model to be submitted by all those individuals or entities that are required to withhold or pay on account Personal Income Tax, Corporate Tax and Non-Resident Income Tax (permanent establishments) and pay income from the transfer or reimbursement of shares or interests in Collective Investment Institutions.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Telematics,
Associates
Documentation
Form 117
Procedure/Service Phases
There are no specific processing phases.
Forms
Decision-making body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
ORDER EHA/3435/2007, of November 23,approving self-assessment forms 117, 123, 124, 126, 128 and 300 and establishing measures for the promotion and extension of the electronic filing of certain self-assessments, annual summaries and informative tax returns. (BOE November 29, 2007)