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 on account of Personal Income Tax, Corporate Tax and Non-Resident Income Tax (permanent establishments) on income from movable capital or income obtained as a result of the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of third-party capital, in accordance with the provisions of the legal and regulatory regulations governing these taxes.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Associates
Documentation
Form 124
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Decision-making body
State Revenue Office
Resources
Not applicable.
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)
Processing regulations
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-noviembre-2013)
Regulations approving the inclusion of the procedure or service in the registry
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).