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Form to be filed by all those organisations subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent residents) and that pay income from the transfer or reimbursement of shares or holdings in Unit Trust Institutions.
Tax return form to be filed by all those individuals, legal persons and other organisations that, being subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments) pay income tax subject to withholding or payment on account of income from liquid assets, including exempt income, in addition to income corresponding to taxpayers subject to corporation tax or income obtained from the permanent establishment of taxpayers subject to non-resident income tax. Please note that income to be included in any of forms 115, 117, 124, 126 or 128 shall not be declared in this form.
Return form to be filed by all those individuals, legal persons and other organisations subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments), income from liquid capital or income obtained from the transfer, depreciation, reimbursement, swapping or conversion of any type of assets representative of the raising and use of borrowed capital, pursuant to the provisions of the legal regulations and by-laws that regulate these taxes.
Return form to be filed by all those individuals, legal persons and other organisations subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments), income from liquid assets or income derived from accounts held at all types of financial institutions.
Facilitate filing of the return for non-resident income tax for withholdings in property purchases from non-residents without permanent establishment.
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State Tax Administration Agency. AEAT
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