Modelo 123: Withholdings on income from movable capital¶

Withholdings and payments on account for Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax (permanent establishments). Certain income from movable capital or certain income.

Periodic self-assessment of the withholdings made on certain income from movable capital, such as interest and dividends.

Cross tax
Filed quarterly
14 casillas in 11 sections
5 calculated
9 you enter

Established by

Ley 35/2006 art. 25, art. 99, art. 101
Orden EHA/3435/2007 Anexo II
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Numero rentas › Dividendos participaciones¶

Number of dividend and profit-sharing income items

You enter this Whole number

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 01
Semantic role: numero_rentas_dividendos
Registry section: numero_rentas.dividendos_participaciones
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Numero rentas › Resto rentas¶

Number of other income items

You enter this Whole number

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 02
Semantic role: numero_rentas_resto
Registry section: numero_rentas.resto_rentas
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Numero rentas › Total¶

Total number of income items

Calculated for you from 01 and 02 Whole number

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 03
Semantic role: numero_rentas_total
Formula: modelo-123-total-rentas
Registry section: numero_rentas.total
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Base retenciones › Dividendos participaciones¶

Base for dividends and profit-sharing

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 04
Semantic role: base_rentas_dividendos
Registry section: base_retenciones.dividendos_participaciones
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Base retenciones › Resto rentas¶

Base for other income

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 05
Semantic role: base_rentas_resto
Registry section: base_retenciones.resto_rentas
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Base retenciones › Total¶

Total base

Calculated for you from 04 and 05 Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 06
Semantic role: base_rentas_total
Formula: modelo-123-total-base
Registry section: base_retenciones.total
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Retenciones ingresos cuenta › Dividendos participaciones¶

Withholdings on dividends and profit-sharing

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 07
Semantic role: retenciones_ingresos_a_cuenta
Registry section: retenciones_ingresos_cuenta.dividendos_participaciones
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Retenciones ingresos cuenta › Resto rentas¶

Withholdings on other income

You enter this Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 08
Semantic role: retenciones_ingresos_a_cuenta
Registry section: retenciones_ingresos_cuenta.resto_rentas
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes 2019-2023

Retenciones ingresos cuenta › Total¶

Total withholdings

Calculated for you from 07 and 08 Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 09
Semantic role: retenciones_ingresos_a_cuenta
Formula: modelo-123-total-retenciones
Registry section: retenciones_ingresos_cuenta.total
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes

Periodificacion¶

Income from previous tax years

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 10
Semantic role: ingresos_ejercicios_anteriores
Registry section: periodificacion
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes

Adjustment

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 11
Semantic role: regularizacion
Registry section: periodificacion
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes

Total liquidacion¶

Sum of withholdings and adjustment

Calculated for you from 09 and 11 Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 12
Semantic role: suma_retenciones_regularizacion
Formula: modelo-123-total-liquidacion
Registry section: total_liquidacion
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes

Result of previous self-assessments

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 13
Semantic role: resultado_anteriores_autoliquidaciones
Registry section: total_liquidacion
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes

Result payable

Calculated for you from 12 and 13 Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 25, art. 99, art. 101
Orden HAC/56/2024 Anexo I
Real Decreto 439/2007 art. 108, art. 90

Registry identifiers

Casilla id: 14
Semantic role: cuota_a_ingresar
Formula: modelo-123-resultado-ingresar
Registry section: total_liquidacion
Sources: aeat-dr-123-2024-v20 aeat-dr-123-2024-v20-form-text
Revisions: 2024-y-siguientes