Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

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.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
992775
Description

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.

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

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