Procedure

Form 685. Tax on bets and random combinations, self-assessment.

General Data

Name

Form 685. Tax on bets and random combinations, self-assessment.

Type of procedure

Tax

Subject

Taxes

Object

Facilitates self-assessment of the rate at which the bets and random combinations are taxed if the territorial scope is national or above that of Regional Autonomous Community level and is levied by the state

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Collaborating organisations

  • Online

Documents

Form 685

Procedure/service stages

  • There are no specific procedure stages.

Forms

Filing of form 685 (On-line 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 EHA/388/2010, de 19 de febrero, por la que se aprueba el modelo 685, Tasa sobre apuestas y combinaciones aleatorias, autoliquidación, se determina el lugar y forma de presentación y se establecen las condiciones y el procedimiento para su presentación telemática. (BOE 25-febrero-2010)