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 certain amendments in the field of income subject to withholding and income from the Income Tax of the Physical Persons that are specified in two new assumptions of income subject to withholding or income to be classified in the the provisions of paragraph 5 (d) and the third subparagraph of Article 101 (6) thereof. In the first of these precepts, they are incorporated, within the income derived from economic activities subject to withholding or income to account, from business activities which determine their net yield by the method an objective estimate, in the cases and conditions which are laid down in regulation, with the rate of retention or entry to account applicable to them being fixed at 1 per 100; the second, on the other hand, is declared subject to retention or 18 per 100 income derived from the profits derived from the profits (a) the forestry sector in the public sector, which is regulated by public authorities. Royal Decree 1576/2006 of 22 December 2006 amending in the field of payments to account the Income Tax Regulation 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 Regulation of the Tax on Societies, approved by the Royal Decree 1777/2004, July 30, and the Non-Resident Income Tax Regulation, approved by the Royal Decree 1776/2004, of July 30, develops the legal forecast of the new obligations to retain or to enter into account. Thus, in relation to the income derived from the business activities carried out by taxpayers who determine the net performance of the activities in accordance with the objective estimation method, the new obligation to retain and enter It is not established on the whole of the activities to which this method is applicable, but only on those in which operations are most frequently carried out between employers. In this respect, it should be noted that the submission of withholding tax or income from these yields is also a consequence of Law 36/2006 of 29 November of measures for the prevention of tax fraud, which basically pursues a (a) a control function of the operations carried out by the employers who determine the performance of their activity by the objective estimation method with other employers. The specification and identification of these activities is carried out in Article 93.6 of the Tax Regulation, as usual in the objective estimation method, by reference to the group or heading of the Section 1 of the Tax Rates. on Economic Activities and the description of the economic activity developed. With regard to the property gains arising from the forest exploitation of the neighbours in public funds, Articles 97.2 and 103.2 of the Tax Regulation, respectively, collect the withholding tax and revenue from the must be applied on these incomes. Apart from these developments, the regulation of the formal and material obligations of the retainer or obliged to enter into account relating to the periodic declaration and income of the amounts withheld or of the income to account that correspond to the period which is the subject of a declaration does not include any amendment to the provisions of the previous legislation. In this sense, Article 106 (1) of the Income Tax Regulation of the Physical Persons provides that the subject obliged to retain and practice income on account shall, in the first twenty calendar days of the months April, July, October and January, statement of the amounts withheld and the income to account corresponding to the immediate natural quarter before, and to enter its amount in the Public Treasury. However, in the case of retainers or obliged persons having regard to large undertakings or public administrations, including social security, the last annual budget approved before the beginning of the financial year exceeds the amount of EUR 6 million, the declaration and revenue shall be made in the first twenty calendar days of each month in relation to the amounts withheld and the revenue to be taken into account for the preceding immediate month, except for for the month of July, which will take place during the month of August and the first twenty days natural of the month of September. The holder or obliged to enter into account shall submit a negative statement if, despite the fact that he has satisfied income from withholding or income, he would not have carried out the practice of withholding or taking into account the amount of his income. one. The presentation of a negative statement shall not be made where there has been no satisfaction, in the reporting period, of income subject to withholding tax or income. For its part, paragraph 5 states that the statements of the withholding and income from the Income Tax of the Physical Persons shall be made in the models that for each class of income the Minister of Economy and Hacienda, which may also determine the data to be included in the data. The regulatory clearance is completed in the second subparagraph of the paragraph, which states that the declaration and entry shall be made in the form and place to be determined by the Minister for Economic Affairs and Finance, who may establish the conditions for the submission of such declarations by telematic means. Following this same line, it is in this order, on the one hand, to amend the models by which the statement and revenue of the retained quantities and the revenue to account corresponding to these categories of income, such as models 110 and 111, of withholding and income on account of the Income Tax of the Physical Persons on income from work and economic activities, prizes and certain property gains and imputations of income, in order to incorporate the new assumptions of income subject to withholding tax and, on the other hand, to maintain the current regulation of the form and place of presentation of the same, including the telematics via the Internet. With regard to this route of submission, it should be noted that Order EHA/3398/2006 of 26 October 2006 provides for measures for the promotion and homogenisation of certain aspects in relation to the presentation of tax returns by by means of telematics, certain rules for the submission of declaration models 182, 184, 188 and 296 are amended, and the model of declaration 187 is amended, ' Information statement of shares and units representing the capital or of the assets of the collective investment institutions and annual summary of withholding and revenue to the account in relation to the income or property gains obtained as a result of the transmissions or repayments of those shares and units ", extends the procedure of the bank house to the credit institution acting as In this case, the tax liability of the tax authorities of the Member States of the European Union is not included in the tax liability of the tax authorities of the Member States. In order to make it easier for tax authorities to comply with their obligations, certain restrictions on the presentation of declarations by telematic means are generally eliminated in this order. The incorporation of new income assumptions subject to retention or entry into account in the models 110 and 111 approved in this order has been done differently. Thus, while data relating to deductions and income on account of property gains arising from forest exploitation of neighbours in public funds should be included in the new heading created for this purpose. within the 'liquidation' section of both models, the statement of data relating to withholding and income on account of the income of the business activities in an objective estimate provided for in Article 93.6.2. of the Regulation The tax must be carried out under the existing heading of income from activities economic. As regards the model 111, it should be specified that, given the mandatory nature of its presentation by telematics, it is not considered necessary to proceed to its differentiated approval in the form of a form. Consequently, the approval of the model 111 is limited to establishing that the tax data to be transmitted by the tax authorities users of the same, as well as those relating to the accrual, must comply with the content set out in the 'settlement' and 'accrual' of model 110. Finally, in addition to the new features, the models 110 and 111 approved in this order are characterized 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 to it; These circumstances must be communicated by the retainers or obliged to be taken into account by model 036, approved by the Order HAC/2567/2003 of 10 September 2003. In its virtue, I have:

Article 1. Approval of model 110.

Model 110 is approved. Withholding and income on account of the Income Tax of the Physical Persons. Income from work and economic activities, prizes and certain property gains and income taxes. Declaration-Entry Document.

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

Exemplary for the declarant.

Exemplary for the collaborating entity-AEAT.

The number of supporting documents to be shown in this model will be a sequential number whose first three digits will correspond to code 110.

Article 2. Required to present the model 110.

1. The model 110 shall be used by persons and entities who, being required to retain or enter into account in accordance with the provisions of Article 74 of the Financial Income Tax Regulation, approved by the Royal Decree 1775/2004 of 30 July 2004 satisfied during the calendar quarter income, cash or in kind, that they are subject to withholding tax or income in accordance with Article 73 of the said Regulation, corresponding to any of the income categories included in the "Liquidation" section of the model itself.

2. The model 110 shall not be used by persons or entities required to retain or to enter into account in which one of the circumstances referred to in the second and third subparagraphs of Article 106 (1) of the Regulation of the Tax on the Income of the Physical Persons and for that reason they must carry out monthly the declaration and income of the amounts withheld and the income to account corresponding to the previous immediate month.

Article 3. Deadline for submission of model 110.

In accordance with the provisions of Article 106.1 of the Income Tax Regulation, the presentation of the model 110, as well as, if applicable, the income of its amount in the Public Treasury, will be made in the first twenty calendar days of the months of April, July, October and January in relation to the quantities retained and the revenue to be made corresponding to the first, second, third and fourth quarters of the calendar year, respectively.

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

Article 4. Presentation of model 110 in print.

1. If the statement adjusted to the model 110 in print results in an amount to be entered in the Treasury, the filing and entry may be made in any deposit entity in Spanish territory that acts as a contributor to the management tax collection (banks, savings banks or credit unions), provided that the declaration bears the corresponding identification labels drawn up by the State Tax Administration Agency.

2. In the case of negative declarations adjusted to the model 110, they must be submitted, either directly or by means of a certified mail, to the Delegation or Administration of the State Administration of Tax Administration. tax domicile of the declarant, attaching to the statement of proof of the tax identification number if the same does not bear the identification labels drawn up by the State Administration of Tax Administration. 3. The tax authorities who are eligible for the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June 1999 will present the adjusted declaration to the model 110 according to the rules laid down in the Paragraph 6 of the Order of 30 September 1999 approving the model for the application for inclusion in the system of current account in tax matters, establishes the place of presentation of the tax returns generated by the debts or claims to be entered in the current account and the provisions of the provisions Royal Decree 1108/1999 of 25 June 1999, which regulates the current account system in the field of taxation.

Article 5. General conditions and procedure for the telematic presentation of the model 110.

1. Without prejudice to the provisions of Article 4 above, the tax authorities may make the filing and, where appropriate, the income resulting from the declaration-settlement adjusted to the model 110 by means of telematics, in accordance with the provisions of the 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.

The measures laid down for the elimination of certain restrictions on the use of this route in Article 2 of EHA/3398/2006, of 26 May 2006, will also apply to the telematic presentation of the model 110. 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 assets of the institutions for collective investment 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. ' 2. The use by the retainers or obliged to enter into account 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 the tax liability resulting from the model 110 submitted by telematics shall be in accordance with the provisions of Article 1 of Order EHA/3398/2006. 3. The tax authorities included in the current account system in tax matters governed by Royal Decree-1108/1999 of 25 June 1999 must take into account the telematic presentation of the model 110 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 6. Approval of model 111.

The 111 model is approved for presentation exclusively by means of telematics. Withholding and income on account of the Income Tax of the Physical Persons. Income from work and economic activities, prizes and certain property gains and income taxes. Declaration-Entry Document.

Model 111 tax data to be transmitted by the corresponding electronic form, including accruals, shall be in accordance with those set out in the "Devengo" and "Liquidation" sections of the model 110 approved in Article 1 of this order.

Article 7. Required to present the model 111.

In accordance with the provisions of Article 106.1 of the Income Tax Regulation, the model 111 must be used by the following retainers or required to enter into account: (a) entities which have the consideration of large undertakings for any of the circumstances referred to in Article 71 (1) and (1) (a) of Article 71 of the Value Added Tax Regulation, approved by the Royal Decree 1624/1992 of 29 December 1992.

(b) Entities that have the consideration of Public Administrations, including Social Security, whose last annual budget approved before the beginning of each financial year exceeds the amount of EUR 6 million.

Article 8. Telematic presentation of the model 111.

1. The presentation by means of telematic form of the model 111 by the entities that have the consideration of Public Administrations, including Social Security, whose last annual budget approved before the beginning of each financial year exceeds the The amount of EUR 6 million shall be made in accordance with the provisions of Order HAC/2894/2002 of 8 November 2002 laying down general conditions and the procedure for the telematic presentation by the Internet of the declaration adjusted to model 111 to be submitted by public administrations, including security Social.

2. The telematic presentation of the model 111 by the entities which have the consideration of large undertakings for any of the circumstances referred to in Article 71 (1) and (1) (a) of the Regulation of the Value added tax, approved by Royal Decree 1624/1992 of 29 December 1992, will be carried out in accordance with the provisions of the Order of 20 January 1999 laying down general conditions and the procedure for telematic presentation of the statements-monthly liquidations of large companies corresponding to Codes 111, 320 and 332. 3. In the case of tax obligations included in the current account system in tax matters governed by Royal Decree 1108/1999 of 25 June, they must take into account the telematic presentation of the model 111 In the order of 22 December 1999, the procedure laid down for the telematic presentation of the statements-settlements that generate debts or claims to be entered in the current account in the tax field is established.

Single additional disposition.

1. References to the model 110 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 110 approved in this order.

2. References to the model 111 in the Order of 20 January 1999 laying down general conditions and the procedure for the telematic presentation of the monthly statements of large companies corresponding to codes 111, 320 and 332, in Order HAC/2894/2002 of 8 November 2002 laying down general conditions and the procedure for the telematic presentation by the Internet of the statement adjusted to the model 111 to to submit to the public authorities, including the social security, as well as the other Provisions of the same or lower existing range shall be construed as being made to the model 111 approved in this order.

Single repeal provision.

As from the moment that this order takes its effects, in accordance with the provisions of the single final provision of this order, the following provisions are hereby repealed: The Order of 6 September 2000, for which approve models 110 and 111, of declaration-document of income of deductions and income on account of the Income Tax of the Physical Persons on income of the work, of certain economic activities, prizes and certain Income taxes.

The seventh and eighth paragraphs of the Order of 30 January 2001, approving the models 308, 309, 310 and 370 of the value added tax in euro, the models 130 and 131 of the declaration-settlement of payments of instalments 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 Persons Physical performance of work, of certain economic activities, prizes and certain Income taxes.

Single end disposition.

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 statements and revenue of the withholding tax and revenue corresponding to the first or, where applicable, the month of January, both of 2007, and the following.

Madrid, 16 January 2007.-The Deputy Prime Minister and Minister of Economy and Finance, Pedro Solbes Mira.

Here are several images in the original. See the PDF document for this disposition.