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Tax Form 170.Information Return.Annual informative return of operations performed by employers or professionals belonging to the debit or credit card collection management system.

General data

Designation

Tax Form 170.Information Return.Annual informative return of operations performed by employers or professionals belonging to the debit or credit card collection management system.

Type of procedure

Taxation

Subject

Taxes

Object

Facilitate the filing of the declaration of transactions carried out by entrepreneurs or professionals adhering to the system of collection management through credit or debit cards.

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 170

Phases of the procedure/service

There are no specific processing stages.

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 EHA/97/2010, of 25 January,

    approving form 170 for the declaration of transactions carried out by business people or professionals adhering to the system for managing payments by credit or debit cards, as well as the physical and logical layouts for presentation on a support directly readable by computer and establishing the conditions and procedure for its electronic presentation.(BOE 30-January-2010)

  • 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 (BOE, 29-November 2016).