Procedure

form 045. Gambling duties. Machines or automatic devices. Return-settlement.

General Data

Name

Form 045. Gambling duties. Machines or automatic devices. Return-settlement.

Type of procedure

Tax

Subject

Taxes

Object

Form for settling duties on gambling via machines or automatic devices. Filing is carried out exclusively when the tax income or management has not been assigned to the corresponding autonomous region.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • AEAT (Tax Agency) offices.

  • Online

Documents

Form 045. It shall be filed prior to the authorisation.

Procedure/service stages

  • There are no specific procedure stages.

Forms

Form 045. Only valid when the income or management are not transferred to the Autonomous Community (In-person processing)

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

ORDEN de 27 de julio de 2001 por la que se aprueban los modelos 043, 044, 045, 181, 182, 190, 311, 371, 345, 480, 650, 652 y 651 en euros, así como el modelo 777, documento de ingreso o devolución en el caso de declaraciones-liquidaciones extemporáneas y complementarias, y por la que se establece la obligación de utilizar necesariamente los modelos en euros a partir del 1 de enero de 2002. (BOE 3-agosto-2001)