Modelo 194: Withholdings on income from movable capital and asset transfers - annual summary¶
Modelo 194. Personal Income Tax, Corporate Income Tax and Non-Resident Income Tax (permanent establishments). Withholdings and payments on account on income from movable capital and income arising from the transfer, amortisation, redemption, exchange or conversion of any type of asset representing the raising and use of third-party capital. Annual summary.
- Cross tax
- Filed annually
- 5 casillas in 1 sections
- 5 you enter
- Orden 1999-11-18 apartado-cuarto
- Ley 35/2006 art. 99
- Real Decreto 439/2007 art. 108
Resumen¶
Total number of recipients with a positive base
Number of recipients (records) whose withholding base is positive.
You enter this Whole number
- Ley 35/2006 art. 99
- Orden 1999-11-18 apartado-cuarto
Registry identifiers
- Casilla id
01- Semantic role
capital_ajeno_resumen_perceptores_base_positiva- Registry section
resumen- Sources
boe-modelo-194-form-textboe-modelo-194-form-layout- Revisions
202420232019
Base for withholdings and payments on account
Sum of the withholding bases in recipient records with a positive base.
You enter this Amount in euros
- Ley 35/2006 art. 99
- Orden 1999-11-18 apartado-cuarto
Registry identifiers
- Casilla id
02- Semantic role
capital_ajeno_resumen_base_positiva- Registry section
resumen- Sources
boe-modelo-194-form-textboe-modelo-194-form-layout- Revisions
202420232019
Withholdings and payments on account
Sum of the withholdings and payments on account applied to the declared income.
You enter this Amount in euros
- Ley 35/2006 art. 99
- Orden 1999-11-18 apartado-cuarto
Registry identifiers
- Casilla id
03- Semantic role
capital_ajeno_resumen_retenciones- Registry section
resumen- Sources
boe-modelo-194-form-textboe-modelo-194-form-layout- Revisions
202420232019
Total number of recipients with a negative base
Number of recipients (records) whose withholding base is negative.
You enter this Whole number
- Ley 35/2006 art. 99
- Orden 1999-11-18 apartado-cuarto
Registry identifiers
- Casilla id
04- Semantic role
capital_ajeno_resumen_perceptores_base_negativa- Registry section
resumen- Sources
boe-modelo-194-form-textboe-modelo-194-form-layout- Revisions
202420232019
Negative base for withholdings and payments on account
Sum of the withholding bases in recipient records with a negative base.
You enter this Amount in euros
- Ley 35/2006 art. 99
- Orden 1999-11-18 apartado-cuarto
Registry identifiers
- Casilla id
05- Semantic role
capital_ajeno_resumen_base_negativa- Registry section
resumen- Sources
boe-modelo-194-form-textboe-modelo-194-form-layout- Revisions
202420232019