sede.electrónica

Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings. | SIA code: 992749

Form to be filed by all those persons or organisations, including public administrations, subject to withholding or payment on account of income tax, corporation tax and non-resident income tax (permanent establishments) and pay income subject to withholding or payment on account of income from liquid assets and economic activities stemming from the leasing or sub-letting or urban buildings corresponding to recipients having the status of taxpayers subject to income tax or which pay income from the leasing or sub-letting of urban buildings corresponding to taxpayers subject to income tax, in addition to those corresponding to permanent establishments of taxpayers subject to non-resident income tax.

• Taxes
• State Tax Administration Agency. AEAT

Form 117. Withholdings and payments on account of income tax, corporation tax and non-resident income tax. Income from the transfer or reimbursement of shares or holdings in Unit Trust Institutions y de las transmisiones de derechos de suscripción. | SIA code: 992750

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.

• Taxes
• State Tax Administration Agency. AEAT

Form 123. Withholdings and payments on account of income tax, corporation tax and non-resident income tax (permanent establishments). Certain income from liquid capital or certain income. | SIA code: 992774

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.

• Taxes
• State Tax Administration Agency. AEAT

Form 124. Withholdings and payment on account. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital. | SIA code: 992775

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.

• Taxes
• State Tax Administration Agency. AEAT

Form 126. Withholdings and payment on account. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions. | SIA code: 992777

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.

• Taxes
• State Tax Administration Agency. AEAT