Tax Form 194.Information Return.Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets.Annual summary
General data
Designation
Tax Form 194.Information Return.Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets.Annual summary
Type of procedure
Taxation
Subject
Taxes
Object
Facilitate the filing of the annual summary of withholdings and payments on account of Personal Income Tax, Corporate Income Tax and Non-resident Income Tax (permanent establishments) on income from movable capital and income derived from the transfer, redemption, reimbursement, exchange or conversion of any kind of assets representing the raising and use of outside capital.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematic submission via the Internet.
Documentation
Form 194
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Order of 18 November 1999, approving models 123,
en pesetas y en euros, de declaración-documento de ingreso y los modelos 193, en pesetas y en euros, del resumen anual de retenciones e ingresos a cuenta sobre determinados rendimientos del capital mobiliario del Impuesto sobre la Renta de las Personas Físicas y sobre determinadas rentas del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes, correspondiente a establecimientos permanentes, y los modelos 124, en pesetas y en euros, de declaración-documento de ingreso y los modelos 194, en pesetas y en euros, del resumen anual de retenciones e ingresos a cuenta de los citados Impuestos derivados de la transmisión, amortización, reembolso, canje o conversión de cualquier clase de activos representativos de la captación y utilización de capitales ajenos, así como los diseños físicos y lógicos para la sustitución de las hojas interiores de los citados modelos 193 y 194 por soportes directamente legibles por ordenador.(BOE 19-November-1999)
- Order HFP/1822/2016, of 24 November,
implementing technical amendments to the physical and logical designs of Informative Tax Return Form numbers165, 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, 29-November-2016)
- Order HAC/1276/2019, of 19 December,
... (BOE 31-December-2019)