Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 196. Information Return. Annual summary of withholdings and payment on account for liquid capital yields obtained as consideration from accounts in all kinds of financial institutions.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997459
Description

Facilitate filing of the annual summary for income and corporation tax and non-resident (permanent establishments) income tax withholdings and payment on account in relation to yields of liquid capital and income obtained as consideration derived from accounts in all kinds of financial institutions, including those based on financial asset transactions, and of the annual information return on persons authorised and account balances in all kinds of financial institutions.

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

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