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General Information

Name

Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
992749
Description

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.

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

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