Form 124. Withholdings and payment on account. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital.
General Details
Denomination
Form 124. Withholdings and payment on account. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital.
Procedure type
Taxation
Subject
Taxes
Purpose
Model declaration to be submitted by all natural persons, legal entities and other entities obliged to withhold or pay personal income tax, corporate tax and non-resident income tax (permanent establishments) on the returns on movable capital or income obtained as a result of the transmission, amortization, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign capital, in accordance with the provisions of the legal and regulatory regulations of these taxes.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
Documentation
Form 124
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 certificate, PIN code
Interactivity level
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)