Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

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.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997598
Description

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.

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

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