Model 195.Information 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 data
Designation
Model 195.Information 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.
Type of procedure
Taxation
Subject
Taxes
Object
Facilitate the submission of the quarterly declaration of the accounts or operations whose holders have not provided their tax identification number within the established period to the credit institutions.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company
Place of presentation
Telematic submission via the Internet
Documentation
Form 195
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Order of 21 December 2001, approving form 195 for the quarterly declaration in euros of accounts or operations whose holders have not provided their tax identification number to credit institutions within the established period,and form 199 of the annual declaration in euros for the identification of operations with cheques of credit institutions, as well as the physical and logical designs for the presentation of the aforementioned forms on a support directly readable by computer, and the procedure for their telematic presentation by teleprocessing is established.( BOE29-December-2001 )