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
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).