Modelo 188: Withholdings on capitalisation transactions and life insurance - annual summary

Modelo 188. Withholdings and payments on account. Income from movable capital arising from capitalisation transactions and life or disability insurance contracts. Annual summary.

  • Cross tax
  • Filed annually
  • 5 casillas in 1 sections
  • 5 you enter
Established by

Resumen

01

Total number of recipients with a positive base

Number of recipients (records) whose base for withholdings and payments on account is positive.

You enter this Whole number

Legal basis
Registry identifiers
Casilla id
01
Semantic role
capitalizacion_seguros_resumen_perceptores_base_positiva
Registry section
resumen
Sources
boe-modelo-188-form-text boe-modelo-188-form-layout
Revisions
2023-y-siguientes 2022
02

Base for withholdings and payments on account

Sum of the withholding and payment-on-account bases shown in the records of recipients with a positive base.

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
02
Semantic role
capitalizacion_seguros_resumen_base_positiva
Registry section
resumen
Sources
boe-modelo-188-form-text boe-modelo-188-form-layout
Revisions
2023-y-siguientes 2022
03

Withholdings and payments on account

Sum of the withholdings and payments on account applied to the declared income.

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
03
Semantic role
capitalizacion_seguros_resumen_retenciones
Registry section
resumen
Sources
boe-modelo-188-form-text boe-modelo-188-form-layout
Revisions
2023-y-siguientes 2022
04

Total number of recipients with a negative base

Number of recipients (records) whose base for withholdings and payments on account is negative.

You enter this Whole number

Legal basis
Registry identifiers
Casilla id
04
Semantic role
capitalizacion_seguros_resumen_perceptores_base_negativa
Registry section
resumen
Sources
boe-modelo-188-form-text boe-modelo-188-form-layout
Revisions
2023-y-siguientes 2022
05

Negative base for withholdings and payments on account

Sum of the withholding and payment-on-account bases shown in the records of recipients with a negative base.

You enter this Amount in euros

Legal basis
Registry identifiers
Casilla id
05
Semantic role
capitalizacion_seguros_resumen_base_negativa
Registry section
resumen
Sources
boe-modelo-188-form-text boe-modelo-188-form-layout
Revisions
2023-y-siguientes 2022