Modelo 126: Withholdings and payments on account - income from movable capital on accounts held at financial institutions¶

Modelo 126. Withholdings and payments on account. Income from movable capital arising from the consideration on all types of accounts held at financial institutions.

Cross tax
Filed quarterly
12 casillas in 6 sections
2 calculated
10 you enter

Established by

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Liquidacion › Retenciones ingresos cuenta¶

Base for withholdings and payments on account

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 01
Semantic role: capital_cuentas_base
Registry section: liquidacion.retenciones_ingresos_cuenta
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Withholdings and payments on account

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 02
Semantic role: capital_cuentas_retenciones
Registry section: liquidacion.retenciones_ingresos_cuenta
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Liquidacion › Periodificacion¶

Accrual adjustment: base for withholdings and payments on account

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 03
Semantic role: capital_cuentas_periodificacion_base_1
Registry section: liquidacion.periodificacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Accrual adjustment: withholdings and payments on account

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 04
Semantic role: capital_cuentas_periodificacion_retenciones_1
Registry section: liquidacion.periodificacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Income from earlier years

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 05
Semantic role: capital_cuentas_ingresos_ejercicios_anteriores_1
Registry section: liquidacion.periodificacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Accrual adjustment: additional base for withholdings and payments on account

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 07
Semantic role: capital_cuentas_periodificacion_base_2
Registry section: liquidacion.periodificacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Accrual adjustment: additional withholdings and payments on account

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 08
Semantic role: capital_cuentas_periodificacion_retenciones_2
Registry section: liquidacion.periodificacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Additional income from earlier years

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 09
Semantic role: capital_cuentas_ingresos_ejercicios_anteriores_2
Registry section: liquidacion.periodificacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Liquidacion › Regularizacion¶

Adjustment

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 06
Semantic role: capital_cuentas_regularizacion
Registry section: liquidacion.regularizacion
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Liquidacion › Total liquidacion¶

Total settlement: sum of withholdings, payments on account and any adjustment

Calculated for you from 02 and 06 Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 10
Semantic role: total_liquidacion
Formula: modelo-126-total-liquidacion
Registry section: liquidacion.total_liquidacion
Sources: boe-modelo-126-form-text boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Liquidacion › Complementaria¶

Amounts payable from earlier returns for the same item, year and period

You enter this Amount in euros

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 11
Semantic role: anteriores_declaraciones_resultado_ingresar
Registry section: liquidacion.complementaria
Sources: boe-modelo-126-form-layout
Revisions: 2019-y-siguientes

Liquidacion › Resultado¶

Amount payable

Calculated for you from 10 and 11 Amount in euros

Zero or more

Legal basis

Ley 35/2006 art. 25, art. 99
Real Decreto 439/2007 art. 108
Orden EHA/3435/2007 Anexo IV

Registry identifiers

Casilla id: 12
Semantic role: cuota_a_ingresar
Formula: modelo-126-resultado-ingresar
Registry section: liquidacion.resultado
Sources: boe-modelo-126-form-text boe-modelo-126-form-layout
Revisions: 2019-y-siguientes