Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: 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.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 992774
Description: 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.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Form 123. The tax return shall be filed within the first twenty calendar days following the calendar quarter. In the case of large companies: the first twenty days of each month.

Deadline for resolution