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Form 126. Withholdings and payment on account. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.

General Details

Denomination

Form 126. Withholdings and payment on account. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.

Procedure type

Taxation

Subject

Taxes

Purpose

Model declaration to be submitted by all legal entities and other entities required to withhold or pay Personal Income Tax, Corporate Tax and Non-Resident Income Tax (permanent establishments) on income. of movable capital or income derived from accounts in all types of financial institutions.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic

Associates

Documentation

Model 126

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

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)