PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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.

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.