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Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.

General Details

Name

Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate the presentation of the annual summary of withholdings and payments on account of Personal Income Tax on certain income from movable capital and withholdings and payments on account of Corporation Tax and Non-Resident Income Tax (permanent establishments) on certain incomes.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Online filing.

Documentation

Form 193

Process/service phases

No specific processing phases

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic DNI, Electronic Certificate, Other, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Order EHA/3377/2011 of 1 December,

    approving Form 193 for the annual summary of withholdings and payments on account for certain returns on liquid capital for Personal Income Tax and certain returns from Corporation Tax and Income Tax for Non-Residents, corresponding to permanent establishments; and amending the physical and logical designs of Form 291, approved by Order EHA/3202/2008 of 31 October, and Form 196 approved by Order EHA/3300/2008 of 7 November. (Official State Gazette 12-diciembre-2011)

  • Order HFP/1822/2016, of 24 November,

    implementing technical amendments to the physical and logical designs of Informative Tax Return Form numbers 165, 170, 193, 194, 196, 280, and 282 approved, respectively, by Order HAP/2455/2013 of 27 December, Order EHA/97/2010 of 25 January, Order EHA/3377/2011 of 1 December, Order of 18 January 1999, Order EHA/3300/2008 of 7 November, Order HAP/2118/2015 of 9 October, and Order HAP/296/2016 of 2 March. (Official State Gazette, November ) 29-noviembre-2016

  • Order HAC/1276/2019, of 19 December,

    ... (Official State Gazette 31-diciembre-2019)

Processing regulations

Resolution of 4 March 2014, of the Directorate-General of the Tax Agency,

On assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts for the account debit procedure, through the non-advanced signature system with access password in a previous register (pin24h). (Official State Gazette 11-marzo-2014)