Procedure

Form 270. Annual summary of withholdings and on-account payments of the special tax on prizes from certain lotteries and bets.

General Data

Name

Form 270. Annual summary of withholdings and on-account payments of the special tax on prizes from certain lotteries and bets.

Type of procedure

Taxation

Subject

Taxes

Object

Annual summary of the withholdings and on-account payments of prizes for lotteries and bets organised by the State Lottery and Betting Organisation and other bodies, both within Spain and in other member states of the European Union or the European Economic Area which were previously exempt.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

Procedure/service stages

  • There are no specific procedure stages

Resolution deadline

None

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 16/2012, de 27 de diciembre, por la que se adoptan diversas medidas tributarias dirigidas a la consolidación de las finanzas públicas y al impulso de la actividad económica. (BOE 28-diciembre-2012)

Orden HAP/2368/2013, de 13 de diciembre, por la que se aprueba el modelo 270, "Resumen anual de retenciones e ingresos a cuenta. Gravamen especial sobre los premios de determinadas loterías y apuestas" y se determinan el lugar, forma, plazo y el procedimiento para su presentación. (BOE 18-diciembre-2013)