Form 123. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax (permanent establishments). Certain earnings from liquid capital or certain income.
General Details
Denomination
Form 123. Withholdings and payments on account of Personal Income Tax, Corporation Tax and Non-residents Income Tax (permanent establishments). Certain earnings from liquid capital or certain income.
Procedure type
Taxation
Subject
Taxes
Purpose
Model of declaration to be submitted by all those individuals, legal entities and other entities that, being obliged to withhold or pay on account of Personal Income Tax, Corporation Tax and Non-Resident Income Tax (permanent establishments), satisfy any of the income subject to withholding or payment on account for income from movable capital, including exempt income, as well as income corresponding to taxpayers of Corporation Tax, or income obtained through a permanent establishment of taxpayers for Non-Resident Income Tax. It should be noted that this model does not require the declaration of income that must be included in any of the models 115, 117, 124, 126 or 128.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
Documentation
Form 123. The declaration must be submitted within the first twenty calendar days following the calendar quarter. For Large Companies: first twenty days of each month.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
ORDEN EHA/3435/2007, de 23 de noviembre,por la que aprueban los modelos de autoliquidación 117, 123, 124, 126, 128 y 300 y se establecen medidas para la promoción y ampliación de la presentación telemática de determinadas autoliquidaciones, resúmenes anuales y declaraciones informativas de carácter tributario. (BOE 29-noviembre-2007)
Normativa de tramitación
Orden HAP/2194/2013, de 22 de noviembre,por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria (BOE 26-11-2013)
Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009)