Form 195. Informative Tax Return. Quarterly return on accounts and operations in which the holders have not provided the Tax No. (NIF) to the credit institutions within the established deadline.
General Details
Name
Form 195. Informative Tax Return. Quarterly return on accounts and operations in which the holders have not provided the Tax No. (NIF) to the credit institutions within the established deadline.
Procedure type
Taxation
Subject
Taxes
Purpose
Provide Credit Institutions with the quarterly declaration of accounts or transactions whose holders have not provided the NIF within the established period.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Company
Place for presentation
Online filing
Documentation
Form 195
Process/service phases
No specific processing phases
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order of 21 December 2001 approving form 195 of quarterly tax return in euros for accounts or transactions whose holders have not provided the tax identification number to credit institutions within the established period,And form 199 of annual tax return in euros for the identification of transactions with credit institutions'checks, as well as physical designs and logic for the presentation of these models by means of a support directly legible by computer, and the procedure for their electronic filing by remote processing is established. (BOE29-diciembre-2001)