Sending Model 39 declarationby electronic data transmission, by the debtor entities or entities that have paid or placed at the disposal of the respective holders the income referred to in article 71 of the CIRS or any income subject to definitive withholding tax in the previous year, whose holders are resident and do not benefit from a tax exemption or reduction.

The Model 39 declaration is therefore a tax obligation for entities that pay certain types of income, to ensure that the tax due is correctly calculated and paid.