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
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
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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)
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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
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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)