PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 194. Information Return. IRPF, IS and IRNR (permanent establishments) withholdings and payment on account on liquid capital yields and income derived from the transfer, amortisation, reimbursement, exchange or conversion of any kind of assets that represent the securing or use of debt capital. Annual summary.

Facilitate filing of income tax, corporation tax and non-resident income tax (permanent establishments) withholdings and payment on account on liquid capital yields and income derived from the transfer, amortisation, reimbursement, exchange or conversion of any kind of assets that represent the securing or use of debt capital.