Tax Form 188.Information Return.Withholdings and payment on account.Income or investment income from capitalisation and life or disability insurance contract operations.Annual summary.

Processing regulations

on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

Basic Regulations

• Order of 17 November 1999, approving models 128,

  in pesetas and in euros, of the declaration-document of income and forms 188, in pesetas and in euros, of the annual summary of withholdings and payments on account of Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments, in relation to income or yields of movable capital from capitalisation operations and life or disability insurance contracts, as well as the physical and logical designs for the replacement of the inner sheets of the aforementioned forms 188 by a support directly readable by computer.(BOE 20-November-1999)

• Order HAP/2118/2015, of 9 October,

  which approves form 280, "Annual informative declaration of Long-Term Savings Plans" and establishes the conditions and procedure for its presentation, and modifies the Order of 17 November 1999, which approves forms 128, in Pesetas and in Euros, of Declaration-Income Document and forms 188, in Pesetas and in Euros, of the annual summary of withholdings and payments on account of Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments, in relation to income or yields of movable capital from capitalisation operations and life or disability insurance contracts, as well as the physical and logical designs for the replacement of the inner sheets of the aforementioned forms 188 by a support directly readable by computer.(BOE, 15-October-2015)