Modelo 270: Annual summary of withholdings for the special levy on lottery prizes¶
Modelo 270. Annual summary of withholdings and payments on account. Special levy on prizes from certain lotteries and betting.
- Informative
- Filed annually
- 29 casillas in 6 sections
- 2 reference only
- 27 you enter
Declarante¶
Identification number of the return
13-position sequential number whose first three digits correspond to code 270.
You enter this Text
- Required
Registry identifiers
- Casilla id
decl.numero-identificativo- Semantic role
m270_numero_identificativo- Registry section
declarante- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Supplementary return
Marked C where the return adds records completely omitted from an earlier return for the same year.
You enter this Text
Registry identifiers
- Casilla id
decl.complementaria- Semantic role
m270_declaracion_complementaria- Registry section
declarante- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Replacement return
Marked S where the filing cancels and completely replaces one single earlier return for the same year.
You enter this Text
Registry identifiers
- Casilla id
decl.sustitutiva- Semantic role
m270_declaracion_sustitutiva- Registry section
declarante- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Identification number of the earlier return
Identification number of the return this one supplements or replaces. Filled with zeros in every other case.
You enter this Text
Registry identifiers
- Casilla id
decl.numero-identificativo-anterior- Semantic role
m270_numero_identificativo_anterior- Registry section
declarante- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Filing year to which the return relates
Reference only Year
- Required
Registry identifiers
- Casilla id
decl.ejercicio- Semantic role
filing_year- Registry section
declarante- Sources
enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Return type (original / substitute / supplementary)
Reference only Text
- Required
Registry identifiers
- Casilla id
decl.tipo-declaracion- Semantic role
tipo_declaracion- Registry section
declarante- Sources
enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Declarante › Contacto¶
Telephone of the contact person
Nine-position numeric field holding the declarant's contact telephone number.
You enter this Text
Registry identifiers
- Casilla id
decl.persona-contacto-telefono- Semantic role
m270_persona_contacto_telefono- Registry section
declarante.contacto- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Surnames and given name of the contact person
First surname, a space, second surname, a space and the full given name, in that order.
You enter this Name
Registry identifiers
- Casilla id
decl.persona-contacto-nombre- Semantic role
m270_persona_contacto_nombre- Registry section
declarante.contacto- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Declarante › Resumen¶
Total number of declared payee records
Total number of payees listed in the type 2 detail records. A payee appearing in several records is counted once for each appearance.
You enter this Whole number
- Required
Registry identifiers
- Casilla id
decl.total-perceptores- Semantic role
total_perceptores_count- Registry section
declarante.resumen- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Total amount or valuation of the prizes
Sum of the gross prize amounts recorded in the payee records, in euros, unsigned and without a decimal separator.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
decl.total-importe-premios- Semantic role
m270_total_importe_premios- Registry section
declarante.resumen- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Total base amount for withholding or payment on account
Sum of the withholding or payment-on-account bases recorded in the payee records, in euros.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
decl.total-base-retencion- Semantic role
base_retenciones_ingresos_a_cuenta- Registry section
declarante.resumen- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Total amount of withholding or payment on account
Sum of the withholdings or payments on account recorded in the payee records, in euros.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
decl.total-retenciones- Semantic role
retenciones_ingresos_a_cuenta- Registry section
declarante.resumen- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Perceptor › Premio¶
Date the draw or bet was held
Date on which the draw was held, or on which the event took place that the bet determining the prize was placed on.
You enter this Date
- Required
Registry identifiers
- Casilla id
perc.fecha-sorteo- Semantic role
m270_fecha_sorteo- Registry section
perceptor.premio- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Date the prize was paid
Date on which the prize obtained was paid or credited to the payee.
You enter this Date
- Required
Registry identifiers
- Casilla id
perc.fecha-pago- Semantic role
m270_fecha_pago_premio- Registry section
perceptor.premio- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Gross prize amount or individual value of the prize in kind
The share of the gross cash prize, or of the value of the prize in kind, that corresponds individually to the payee. Where several prizes were won in one draw, the sum of them all.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
perc.importe-premio- Semantic role
m270_importe_premio- Registry section
perceptor.premio- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Base for withholding or payment on account
Withholding or payment-on-account base determined under paragraphs 3 and 6 of the thirty-third additional provision of Law 35/2006 governing personal income tax.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
perc.base-retencion- Semantic role
base_retenciones_ingresos_a_cuenta- Registry section
perceptor.premio- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Amount of withholding or payment on account
Amount of the withholding or payment on account actually applied by the entity paying the prize.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
perc.retencion- Semantic role
retenciones_ingresos_a_cuenta- Registry section
perceptor.premio- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Prize collection agent
Marked with an X only where prizes previously distributed as shares are presented for collection, so that whoever collects the prize is not its ultimate beneficiary.
You enter this Text
Registry identifiers
- Casilla id
perc.gestor-cobro- Semantic role
m270_gestor_cobro- Registry section
perceptor.premio- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Perceptor › Identificacion¶
Payee tax identification number
Tax identification number of the prize recipient. Left blank only where the payee type is code 5 and the payee has no Spanish NIF, in which case the identification number in the country of residence is mandatory instead.
You enter this NIF
- Required
Registry identifiers
- Casilla id
perc.nif- Semantic role
payee_nif- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Tax identification number of the payee's legal representative
Tax identification number of the person or entity acting as the payee's representative, where there is one. Blank in every other case.
You enter this NIF
Registry identifiers
- Casilla id
perc.nif-representante-legal- Semantic role
payee_representative_nif- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Payee surnames and given name, legal name or business name
For natural persons, first surname, a space, second surname, a space and the full given name, in that order. For legal persons or entities, the complete legal or business name, without logos.
You enter this Name
- Required
Registry identifiers
- Casilla id
perc.nombre- Semantic role
payee_name- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Surnames and given name, legal name or business name of the payee's representative
Surnames and given name of the representative if a natural person, or the complete legal or business name if a legal person or entity. Blank in every other case.
You enter this Name
Registry identifiers
- Casilla id
perc.nombre-representante- Semantic role
m270_representante_nombre- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Payee type
Code 1 natural person subject to personal income tax, 2 income-attribution entity resident in Spain, 3 legal person or resident entity subject to corporate income tax, 4 permanent establishment in Spain, 5 non-resident person or entity operating without a permanent establishment.
You enter this Whole number
- Required
Registry identifiers
- Casilla id
perc.tipo-perceptor- Semantic role
m270_tipo_perceptor- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Legal personality code of the non-resident payee
Completed only where the payee type is code 5: F if the payee is a natural person and J if a legal person or entity.
You enter this Text
Registry identifiers
- Casilla id
perc.clave-personalidad- Semantic role
m270_clave_personalidad- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Province code of the payee's address
Two digits for the province or autonomous city of the payee's address. Digits 98 are used for personal income tax payers habitually resident abroad and 99 where the payee type is code 5.
You enter this Province code
- Required
Registry identifiers
- Casilla id
perc.provincia- Semantic role
payee_province- Registry section
perceptor.identificacion- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Perceptor › No residente¶
Tax identification number in the country of tax residence
Only where the payee type is code 5 and there is no Spanish NIF: the passport number or, failing that, the identity document valid in the country of origin for a natural person, or the identifier assigned by the tax authority of the country of origin for an entity.
You enter this Text
Registry identifiers
- Casilla id
perc.nif-pais-residencia- Semantic role
m270_nif_pais_residencia- Registry section
perceptor.no_residente- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Date of birth of the non-resident payee
Completed only where the payee type is code 5 and the legal personality code is F.
You enter this Date
Registry identifiers
- Casilla id
perc.fecha-nacimiento- Semantic role
m270_fecha_nacimiento- Registry section
perceptor.no_residente- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Place of birth of the non-resident payee
Only where the payee type is code 5 and the legal personality code is F. Municipality and, where applicable, province, region or department of the place of birth, followed by the country or territory code from Annex II of Order EHA/3496/2011.
You enter this Text
Registry identifiers
- Casilla id
perc.lugar-nacimiento- Semantic role
m270_lugar_nacimiento- Registry section
perceptor.no_residente- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022
Payee country or territory of tax residence
Only where the payee type is code 5: two alphabetic characters for the payee's country or territory of residence under Annex II of Order EHA/3496/2011. Blank in every other case.
You enter this Country code
Registry identifiers
- Casilla id
perc.pais-residencia- Semantic role
m270_pais_residencia- Registry section
perceptor.no_residente- Sources
aeat-dr-270-2023enrolled-modelo-270-procedure- Revisions
2023-y-siguientes2013-2022