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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 188. Information Return. Withholdings and payment on account. Income or liquid capital yields from capitalisation transactions and life or invalidity insurance contracts. Annual summary.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997271
Description

Facilitate filing of the annual summary for income tax, corporation tax and non-resident (permanent establishments) income tax withholdings and payment on account in relation to income or liquid capital income from capitalisation transactions and life or invalidity insurance contracts.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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Enlaces a información destacada del Ministerio de Hacienda

Access to the Central Electronic Office. Open new window Acceso al Banco de Datos Económico Financieros. Abre nueva ventana Access to the Open Government commitments Access to the Transparency Portal Open new window Access to the Public Partition in Regulation Projects