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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.
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.