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Form 128. Withholdings and payment on account. Income and earnings from liquid capital from capitalisation transactions and life or invalidity insurance contracts.

General Details

Denomination

Form 128. Withholdings and payment on account. Income and earnings from liquid capital from capitalisation transactions and life or invalidity insurance contracts.

Procedure type

Taxation

Subject

Taxes

Purpose

Model declaration to be submitted by all legal persons and other entities required to withhold or pay on account of Personal Income Tax and Non-Resident Income Tax (permanent establishments) on income from movable capital arising from capitalisation operations and life or disability insurance contracts.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic

Associates

Documentation

Form 128

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic ID, 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)