Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, has introduced, among others, certain changes in the scope of payments on account of the Income Tax of the Physical Persons. In particular, Article 101 (5) (d) of this Law incorporates, within the income derived from economic activities subject to withholding or income to account, with the rate of withholding of 1 per 100, those from business activities that determine their net performance by the objective estimation method, in the assumptions and conditions that they regulate are established. The Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 1775/2004 of 30 July 2004, develops this legal provision, specifying in the new paragraph 6 of Article 93 the economic activities whose income are subject to retention or entry into account. This paragraph 6 has been added to the aforementioned article by Royal Decree 1576/2006 of 22 December 2006 amending, in matters of payment to account, the Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 1775/2004, of July 30; Royal Decree 2146/2004 of 5 November, for which the measures are developed to meet the commitments arising from the celebration of the XXXII edition of the Copa del América in the city of Valencia; the Corporation tax, approved by Royal Decree 1777/2004 of 30 July 2004 and the Tax Regulation on the Income of Non-Residents, approved by Royal Decree 1776/2004, of July 30. The specification and identification of these economic activities, which are those in which operations are most often developed between entrepreneurs, is performed, as usual in the objective estimation method, by reference to the group or Section 1 of the Section 1 of the Tax Rates on Economic Activities and the description of the economic activity developed. In accordance with the provisions of the third transitional provision of Royal Decree 1576/2006 cited above, the effective practice of withholding or taking into account the above mentioned yields will not be initiated until the end of the period of waivers to the method of objective estimation in the Tax on the Income of the Physical Persons and to the Simplified Special Regimes and of the Agriculture, Livestock and Fishing of the Value Added Tax for the financial year 2007 or of revocations of the above waivers. The submission to withholding or income from the income of these activities also displays its effects on the payments made by the companies that the holders of the activities are obliged to make periodically on account of the Income Tax. of the Physical Persons. In this regard, Article 108.3.b of the Tax Regulation provides that in determining the amount of the split payment, the withholding tax and the revenue from the income from these activities shall be deducted. Even where the amount of withholding and income to account supported in the quarter is higher than the amount resulting from the split payment, this difference may be deducted in any of the following split payments corresponding to the same tax period. Consequently, the approval of a new model 131 of the declaration of the split payment on account of the Income Tax of the Physical Persons corresponding to economic activities that determine their net performance in the an objective estimation method, in which they have adequate reflection of the above. In other words, the possibility of deducting the deductions and the income to account supported in the quarter by the holders of the activities whose yields have been subject to retention and income to account, to be able to record in the model itself the balance negative as a result of this compensation, as well as, where appropriate, being able to offset negative balances from previous quarters of the same financial year which are pending compensation. As a result of this new settlement scheme, the amount of the instalments for each quarter of the same financial year in the activities whose income is subject to withholding or income may be different. This circumstance shall prevent the holders of such activities from using as a means of payment of the tax liability resulting from the declaration corresponding to the model 131 the procedure of direct debit to the deposit institutions which they provide the service of collaboration in the management of the collection, as set out in the sixth to ninth paragraphs of the Order of 13 March 1998, approving models 131 of the declaration-settlement of broken payments of the Income Tax of the physical persons concerned with employers under objective estimation and 310 of (a) the ordinary settlement-settlement of the simplified value added tax regime and the conditions for the direct debit of the payment resulting from the same in deposit entities providing the service of collaboration in the collection management. Furthermore, it should be noted that since 1998, when the said procedure for the payment of debts resulting from the declarations corresponding to models 131 and 310 was regulated, increasing the number of the number of of declarations which are liable to be made by the Internet, so that the number of such statements is now fully in practice. Together with the increase in the telematic presentation by the Internet of the declarations, a general procedure of bank clearance has been extended and consolidated in the credit institutions that act as collaborators in the management of the collection of the tax debts resulting from the declarations submitted in this way. The purpose of this procedure is to generalise all the tax authorities to the facilities of the bank in the fulfilment of their obligations and, in particular, to make the payment resulting from the payment of their declarations or self-actions. To that end, Order EHA/3398/2006 of 26 October 2006, in Article 1, extends the bank address referred to in Article 38 of the General Recovery Regulation, approved by Royal Decree 939/2005 of 29 July, to the presentation of the telematic of certain models of declaration-settlement as a means of payment of the tax debts resulting therefrom. Among the models to which this banking house procedure applies, codes 131 and 310 are not included. Consequently, it does not seem reasonable from the manager's point of view to maintain the simultaneous co-existence of two different domicile procedures for the payment of tax debts resulting from periodic declarations: one, general and one other, This applies only to models 131 and 310, especially when tax debts arising from statements made in Model 131 could be covered by either of the two procedures. In order to avoid the management difficulties resulting from this procedural duplicity and in order to achieve the necessary homogeneity in the banking house procedure, the procedure should be repealed in this order. In the case of the case-law of the Commission, the Commission is not in a position to take the necessary measures to ensure that the measures are not taken into account in the light of the conditions laid down in the directive. certain aspects relating to the presentation of tax declarations by means of telematics, amend certain rules for the submission of declaration models 182, 184, 188 and 296, and amend the model declaration 187, ' Information statement of shares and shares representing the capital or assets of the collective investment institutions and annual summary of withholding tax on account income in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares and units ", to include the models of declaration corresponding to codes 131 and 310 within the procedure (a) general bank domicile applicable to the filing of claims-settlements or autoliquidations by means of telematics, as provided for in Article 1 of that order. The approval in this order of the model 310, of the ordinary declaration of the simplified special system of value added tax, only responds to the fact that the special procedure for direct clearance contained in the Order of 13 March 1998. For its part, the approval of the model 130, of declaration of the split payment on account of the Income Tax of the Physical Persons corresponding to economic activities in direct estimation, is necessary to adapt the instructions the model to the new regulation of the Tax on the Income of the Physical Persons in this field. In addition to the above-mentioned developments, the models 130, 131 and 310 approved in this order are characterised by not incorporating the data relating to the address of the declarant. The reason for this deletion is that these models are not of a censal significance and do not constitute a suitable procedure for communicating to the tax authorities the tax domicile or the changes made in the tax administration; These circumstances must be communicated by those who are obliged to pay by means of model 036, approved by Order HAC/2567/2003 of 10 September 2003, approving the model 036 of the census declaration of discharge, modification and discharge in the census of tax obligations and the scope and general conditions for its presentation. Finally, in this order no modification is introduced in the regulation of the form and place of presentation of the declarations corresponding to the models 130, 131 and 310. In this respect, Article 109.3 of the Income Tax Regulation of the Physical Persons establishes that the declaration of the split payments will be adjusted to the conditions and requirements and the income will be made in the form and place that The Minister for Economic Affairs and Finance. On the other hand, Articles 41 and 72 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, provide, respectively, that taxable persons subject to the simplified special scheme of this tax they shall submit the corresponding ordinary settlement statements in accordance with the specific model determined by the Minister for Economic Affairs and Finance, who shall also establish the place and form of presentation and implementation of the revenue resulting from the declarations made by the tax. In its virtue, I have:

Article 1. Model 130 approval.

Model 130 is approved. Tax on the Income of the Physical Persons. Economic activities in direct estimation. Split payment. Declaration.

This model, which is listed as Annex I to this order, consists of the following two copies:

Exemplary for the taxpayer.

Exemplary for the collaborating Entity -AAEAT.

The number of supporting documents to be shown in this model will be a sequential number whose first three digits will correspond to code 130.

Article 2. Required to present the model 130.

Model 130 shall be used by taxpayers of the Income Tax of Physical Persons engaged in economic activities, including agricultural, livestock, forestry and fisheries, and determine their performance net according to the method of direct estimation, both in normal and simplified form, provided that, in accordance with the provisions of Article 107 of the Regulation on the Income Tax of the Physical Persons, approved by the Royal Decree 1775/2004, of July 30, are obliged to autoliquidar and, if necessary, to enter the payment divided into the Treasury by way of payment on account of the tax.

Article 3. Approval of model 131.

Model 131 is approved. Tax on the Income of the Physical Persons. Economic activities in objective estimation. Split payment. Declaration.

This model, which is listed as Annex II to this order, consists of the following two copies:

Exemplary for the taxpayer.

Exemplary for the collaborating Entity -AAEAT.

The number of supporting documents to be shown in this model will be a sequential number whose first three digits will correspond to code 131.

Article 4. Required to present model 131.

Model 131 shall be used by taxpayers of the Income Tax of Physical Persons carrying out economic activities, including agricultural, livestock and forestry activities, and determine their net performance with the method of objective estimation, provided that, in accordance with the provisions of Article 107 of the Income Tax Regulation of the Physical Persons, they are obliged to self-abolish and, where appropriate, to enter the payment by instalments in the Treasury in the form of payment on account of the tax.

Article 5. Approval of model 310.

Model 310 is approved. Value added tax. Simplified scheme. Ordinary statement.

This model, which is listed as Annex III to this order, consists of the following two copies:

Exemplary for the taxable person.

Exemplary for the collaborating Entity -AAEAT.

The number of supporting documents to be shown in this model shall be a sequential number, the first three digits of which correspond to code 310.

Article 6. Required to present the model 310.

Model 310 must be used by taxable persons who are exclusively engaged in activities for which they are required to make a declaration for that tax, which are taxed under the simplified scheme, to carry out the ordinary declarations of that scheme for the first three quarters of the calendar year.

Article 7. Deadline for the submission and entry of models 130 and 131.

In accordance with the provisions of Article 109 of the Income Tax Regulation of the Physical Persons, the presentation of the statements made in Models 130 and 131 and, where applicable, the income of the debt The tax resulting from the same in the public treasury will be carried out within the following periods: (a) The first three quarters, between 1 and 20 of the months of April, July and October.

b) The fourth quarter, between the 1st and 30th of the month of January.

Term maturities that coincide with a Saturday or an indeft day shall be construed as moved to the following first working day.

Article 8. Deadline for submission and entry of model 310.

In accordance with Articles 39 and 41 of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992, the presentation of the declarations made in the Model 310 and, if applicable, the income of the tax liability resulting from the same in the Treasury shall be made in the first 20 calendar days of the months of April, July and October of each year, in respect of the immediate natural quarter before each of the these deadlines.

Term maturities that coincide with a Saturday or an indeft day shall be construed as moved to the following first working day.

Article 9. Place of presentation and entry of models 130, 131 and 310 in print.

If the statement made in models 130, 131 and 310 in print results in an amount to be entered in the Treasury, the filing and entry may be made at any deposit entity in Spanish territory that act as a contributor to the collection management (Banks, Savings Banks or Credit Union) for which it will be necessary for the declaration to be attached to the identification labels drawn up by the State Administration Agency Tax.

If the declaration is not an amount to be entered, it must be filed directly in any Delegation or Administration of the State Tax Administration Agency. The filing may also be made by sending the declaration by registered post to the Delegation or Administration of the State Agency of the Tax Administration corresponding to the tax domicile of the declarant. In both cases, the credit statement of the tax identification number must be attached to the statement if the corresponding identification labels are not attached to it.

Article 10. General conditions and procedure for the telematic presentation of the model 130.

1. Without prejudice to the provisions of Article 9 above, the tax authorities may make the presentation and, where appropriate, the income resulting from the declaration made in the model 130, by means of telematics, in accordance with the provisions of the Order of 30 September 1999 laying down the general conditions and the procedure for the telematic presentation of the statements-liquidations corresponding to the models 110, 130, 300 and 330.

The measures laid down for the elimination of certain restrictions on the use of this route in Article 2 of Order EHA/3398/2006 of 26 May also apply to the presentation by telematic route of the model 130. In October, for which measures were given for the promotion and homogenisation of certain aspects in relation to the presentation of tax declarations by means of telematics, certain rules for the presentation of the models of the Declaration 182, 184, 188 and 296, and the model of declaration 187 is amended, " Information statement of shares and shares representing the capital or equity of collective investment institutions and annual summary of withholding and income on account in relation to the income or property gains obtained as a result of the transfers or repayments of those shares and units. ' 2. The use by the obligated to the payment of the bank address in the credit institution acting as a contributor in the management of the collection (Banks, Savings Banks or Credit Unions) as a means of payment of the debt the resulting tax from the model 130 submitted by telematic means shall be in accordance with the provisions of Article 1 of Order EHA/3398/2006, cited above. 3. The tax authorities included in the system of current account in tax matters governed by Royal Decree 1108/1999 of 25 June, must take into account for the telematic presentation of the model 130 the specialties to which refers to the second paragraph of the Order of 22 December 1999 laying down the procedure for the telematic presentation of statements-liquidations generating debts or claims to be entered in the current account in the tax matters.

Article 11. General conditions and procedure for the telematic presentation of models 131 and 310.

1. Without prejudice to the provisions of Article 9 above, the tax authorities may make the presentation and, where appropriate, the income resulting from the declaration made in models 131 and 310, by means of telematics, in accordance with the provisions of Article 9. in the Order of 21 December 2000 laying down the general conditions and the procedure for the Internet telematic presentation of the declarations corresponding to the models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345.

The measures laid down for the elimination of certain restrictions on the use of this route in Article 2 of Order EHA/3398/2006 shall also apply to the presentation by telematic route of model 131 and 310. On 26 October, for which measures were adopted for the promotion and homogenisation of certain aspects in relation to the presentation of tax declarations by telematics, certain rules for the presentation of the models of the Declaration 182, 184, 188 and 296, and the model of declaration 187 is amended, " Declaration information on shares and shares representing the capital or assets of institutions for collective investment and annual summary of withholding and income on account in relation to income or property gains obtained as consequences of the transmissions or repayments of those shares/units '. 2. The use by the tax authorities of the bank domicile in the credit institution that acts as a contributor in the management of the collection (Banks, Savings Banks or Credit Unions) as a means of payment of the tax liability resulting from the declarations made in models 131 and 310 submitted by telematic means shall be in accordance with the provisions of Article 1 of Order EHA/3398/2006 referred to above, with the amendments made to it by the Additional provision of this order. 3. The tax authorities included in the current account system in tax matters governed by Royal Decree 1108/1999, of 25 June, will have to take into account for the telematic presentation of models 131 and 310 The second paragraph of the Order of 22 December 1999 lays down the procedure for the telematic presentation of statements-settlements which generate debts or claims to be entered in the current account in tax matters.

Additional disposition first.

Amendment of Order EHA/3398/2006 of 26 October, which provides for measures for the promotion and homogenisation of certain aspects in relation to the presentation of tax returns by telematics, amend certain rules for the submission of declaration models 182, 184, 188 and 296, and amend the model of declaration 187, ' Information statement of shares and shares representing the capital or assets of the collective investment institutions and annual summary of withholding and income on account in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares and units. '

1. Article 1 (1) of Order EHA/3398/2006 of 26 October 2006 is amended to include in its contents the following models: Model 131. Tax on the Income of the Physical Persons. Economic activities in objective estimation. Split payment. Declaration.

Model 310. Value added tax. Simplified scheme. Ordinary statement. 2. Article 1 (2) of Order EHA/3398/2006 of 26 October 2006 is amended to include the following entries within its contents:

Model 131. From day 1 to 15 of the months of April, July and October and from day 1 until the 25th of the month of January.

Model 310. From day 1 to April 15, July and October.

3. The Annex 'Minimum data to be included in the supporting evidence of the payment of the payment' of Order EHA/3398/2006 of 26 October 2006 shall be amended as follows:

ANNEX IV Minimum data to be included in the evidence of income in the bank's banking domicile assumptions

Date of operation: (whichever is applicable).

Entity Encoding, Branch, and Account Number (CCC):

Authority: NNNN code.

Concept: (the one that applies according to the model group to which the model that is referred by the AEAT corresponds, which are collected in the following field).

Holds and Income to Account.

Tax on the Income of Physical Persons. Corporation tax. Non-Resident Income Tax. Value added tax.

Tax model: (as applicable) 110, 115, 117, 123, 124, 126, 128.

130, 131. 202. 213, 214, 215, 216. 300, 310, 311, 370, 371.

Exercise: (as applicable).

Period: (the one that comes from the following).

Quarterly: 1T, 2T, 3T, 4T.

Model 202: 1P, 2P, 3P. Models 213 and 214: 0A.

Contributor Identification: N.I.F.: XNNNNNNNNN or XNNNNNNNNNX

Last Name and Name or Social Reason: XXXXXXXXXXXXXXXXXXXXXXXXXX

Supporting Number: NNNNNNNNNNNNN N

Amount: NNNNNNNNNNNNNNNN, NN EUR Legend:

"This debit by direct debit will have the effect of releasing the public treasury indicated in the General Tax Collection Regulation."

Additional provision second. Training references.

1. References to the model 130 in the Order of 30 September 1999 laying down the general conditions and the procedure for the telematic presentation of the statements-liquidations corresponding to the models 110, 130, 300 and 330, as well as the remaining provisions of the same or lower range in force, shall be understood as being made to the model 130 approved in this order.

2. References made to Models 131 and 310 in the Order of 21 December 2000 laying down general conditions and the procedure for the telematic presentation by the Internet of the declarations relating to the Models 117, 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345, as well as the remaining provisions of the same or lower range in force, shall be understood to be made to models 131 and 310 approved in this order.

Single repeal provision. Repeal provision.

As soon as this order takes effect, in accordance with the provisions of the single final provision of the order, the following provisions shall be repealed: (a) The Order of 18 March 1999, for which Models 130 and 131 of the declaration-settlement of broken payments of the income tax of the physical persons concerned, respectively, are approved for economic activities in direct estimation and economic activities in objective estimation.

(b) Paragraphs 6 to 9 of the Order of 13 March 1998 approving models 131 of the declaration-settlement of broken payments of the Income Tax of the Physical Persons corresponding to the (a) an employer under an objective estimate and (310) of the ordinary settlement of the simplified value added tax scheme and the conditions for the direct debit of the payment resulting from them are laid down in the the deposit service of the revenue management collaboration. (c) The third, fifth and sixth paragraphs of the Order of 30 January 2001, approving the models 308, 309, 310 and 370 of the value added tax in euro, models 130 and 131 of the declaration-settlement of payments in euro of the Income Tax of the Physical Persons and the models 110 and 111 of the declaration-document of income of withholding and income to account in euro of the Income Tax of the Physical Persons on income from the work of certain economic activities, prizes and certain income taxes, in Those approved, respectively, the models 310, 130 and 131. (d) the number three in the second paragraph of the Order of 21 December 2000 laying down the general conditions and the procedure for the telematic presentation by the Internet of the declarations corresponding to the models 117; 123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345, concerning the exclusion scenarios for the telematic presentation of models 131 and 310.

Single end disposition. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall take effect with respect to the presentation and entry resulting from the declarations made in models 130, 131 and 310 corresponding to the first quarter of 2007 and the following.

Madrid, March 19, 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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