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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

Electronic processing

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 )