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Order Of 18 March 1999 By Which The Models 130 And 131 Of Statement-Settlement Of Corresponding Physical Persons Income Tax Instalments, Respectively, Approve To Newspaper...

Original Language Title: ORDEN de 18 de marzo de 1999 por la que se aprueban los modelos 130 y 131 de declaración-liquidación de pagos fraccionados del Impuesto sobre la Renta de las Personas Físicas correspondientes, respectivamente, a activid...

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TEXT

Law 40/1998 of 9 December of the Tax on the Income of Physical Persons and other Tax Rules, the entry into force of which has occurred on 1 January 1999, has reformed the Income Tax in depth. of the Physical Persons. However, in the field of taxation of the economic activities carried out by the taxpayers of that tax, the Law has, in general terms, maintained the amendments incorporated for the financial year 1998 by Law 66/1997, of 30 December, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), the regulatory development of which took place by means of Royal Decree 37/1998 of 16 January amending the Regulations of Tax on the Income of the Physical Persons, the Value Added Tax and the Tax General Indirect Canarian ("Official State Gazette" of 17).

However, two significant changes have been made in this area in relation to the rules in force in 1998 which affect the quantification of the tax payments to be made by the Member States. taxpayers engaged in economic activities.

The first of these, contained in Article 26.2 of the Tax Act, relates to non-inclusion, for the determination of the net performance of such economic activities, of the resulting income or loss of the elements concerned, which shall be quantified in accordance with the general rules laid down for that purpose in Section 4 of Chapter I of Title II of that Law.

The second of the amendments concerns the split payments made by the taxpayers under the objective estimation scheme, which, in accordance with the provisions of the additional twelfth provision of the Law, must be adapted by the Government, with a maximum reduction of 25 per 100.

In compliance with the provisions of this additional provision, Article 103.1 (b) of the Income Tax Regulation of the Physical Persons, approved by the sole article of Royal Decree 214/1999, 5 of ("Official State Gazette" of 9) has set out the new percentages applicable to determine the amount of the instalments in respect of the economic activities under objective estimation.

Regardless of the aforementioned amendments, the Regulation basically maintains both the scheme for determining the amount of these payments and the time limits for the submission of the same in the financial year. 1998.

The new comments make it necessary to modify the declarations-settlement models for the split payments of the Income Tax of the Physical Persons up to now, models 130 and 131, in order to adapt their content to the (i) special provisions for the new rules governing such payments.

In this sense, the declaration-settlement of the split payments corresponding to economic activities in direct estimation, model 130, which is approved in this Order, incorporates as a more remarkable aspect, in relation to with the model approved in the Order of 20 March 1998 ('Official State Gazette ' of 24), the abolition of capital gains and losses (increases and decreases in assets in Law 18/1991 of 6 June) resulting from the affections as a component of the net performance of economic activities, in full the settlement scheme contained in the current model.

With regard to the declaration-settlement of the split payments corresponding to the economic activities included in the objective estimation regime, model 131, the changes introduced, with respect to the model adopted in the Order of 13 March 1998 (Official State Gazette of 14), are those relating to the new percentages applicable to the net yield resulting from the application of the said scheme.

Finally, the management experience in the course of the last financial year, together with the purpose of consolidating its implementation, advises that the procedure laid down in the Order of 13 March 1998 should be maintained in its entirety. (i) for the purposes of the payment of the payment of the tax debts resulting from the payment of the instalments of instalments corresponding to the payment of the payment of the tax debts resulting from the payment of the tax debts resulting from the payment of the Employers in objective estimation, model 131, as well as, where appropriate, of the Ordinary liquidations of the simplified special scheme of value added tax, model 310.

For all of the above and under the authorizations contained in Article 104.3 and the sole final provision of the Income Tax Regulation of the Physical Persons, as well as the remaining ones it holds, this Ministry has been served:

First. Model 130 approval.

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

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

Exemplary for the annual envelope.

Exemplary for the taxpayer.

Exemplary for the contributing entity.

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 under the direct estimation scheme, both in its normal and simplified form, provided that, in accordance with the provisions of Article 102 of the Tax Regulation, they are obliged to self-abolish and, where appropriate, to enter the payment fractionated.

Second. Approval of model 131.

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

This model, which is listed as Annex II to this Order, consists of three copies:

Exemplary for the annual envelope.

Exemplary for the taxpayer.

Exemplary for the contributing entity.

Model 131 shall be used by taxpayers of the Income Tax of Physical Persons carrying out economic activities, including agricultural and livestock activities, and determining their net yield under the the objective estimation system, provided that, in accordance with the provisions of Article 102 of the Tax Regulation, they are obliged to self-abolish and, where appropriate, to enter, the payment by instalments.

Third. Place of presentation and entry of models 130 and 131.

One. If the declaration-settlement is the amount to be entered, the filing and entry may be made in the deposit entity that provides the cash service in the Delegation of the State Tax Administration Agency, or they are dependent on the same, in whose territorial demarcation has their tax domicile the obligation to pay, accompanying the declaration-settlement photocopy of the card or document proof of the number of tax identification if the same does not carry the identification labels provided for this purpose by the Ministry of Economy and Finance.

In case the declaration-settlement carries the aforementioned identification tags and has not elapsed more than one month from the expiration of the time of the declaration, the filing and entry may also be made in any contributing entity (Banks, Banks or Credit Unions) in the province corresponding to the declarant's tax domicile.

Two. If the declaration-settlement does not result in amount to be entered, it must be filed either directly or by registered post in the Office of the Office of the Delegation or Administration of the State Agency. Tax administration corresponding to the tax domicile of the declarant, accompanying the photocopy statement of the card or document proving the tax identification number if the same does not bear the corresponding labels identification.

Fourth. Deadline for the submission and entry of models 130 and 131.

In accordance with the provisions of Article 104.1 of the Financial Income Tax Regulation, the filing of the statements-settlements, models 130 and 131, shall be made within the following time limits:

The declaration-settlement for the first three quarters, between 1 and 20 of the months of April, July and October.

The statement-settlement for the fourth quarter, between 1 and 30 January.

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

Fifth. Bank address of the statements resulting from the entry, model 131.

The taxpayers required to file the statements-settlements, model 131, whose model is approved in this Order, will be able to use as a means of payment of the tax debts resulting from the same in the case of deposit entities providing the service of collaboration in the management of the collection, in the terms and with the requirements laid down for the purpose in paragraphs 6 to 9, both inclusive, as well as in the single additional provision of the Order of 13 March 1998.

Repeal provision.

One. The Order of 20 March 1998 is hereby repealed, with the approval of the model 130 for the declaration of payment of instalments of the income tax of the physical persons concerned to employers and professionals on the basis of estimates In any of its forms, the Order of 24 July 1996 approving the model 347 annual declaration of transactions with third parties, as well as the physical and logical conditions and designs for the replacement of the of the inner sheets by means directly readable by computer.

Two. The Order of 13 March 1998 is hereby repealed, with the approval of models 131 of the declaration-settlement of broken payments of the Income Tax of the Physical Persons corresponding to businessmen under objective estimation and 310 for the ordinary settlement of the simplified system of value added tax and the conditions for the direct debit of the payment resulting from the same in deposit entities providing the service of collaboration in the the revenue management, as regards the model 131 " Tax on the Income of the Persons Physical. Split payment.

Entrepreneurs in objective estimation.

Declaration-settlement ", included in Annex I, with the exception of the provisions of its sixth to ninth paragraphs, both included, as well as the single additional provision, which are in force in accordance with the provisions of the the fifth paragraph of this Order.

Final disposition.

This Order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall be applicable to statements-settlements for the financial year 1999 and later.

Madrid, March 18, 1999.

HANGING OUT AND FIGAREDO

Ilmos. Mr Director-General of the State Tax Administration Agency and Director General of Taxation.

ANNEX: (See images pages 11558 to 11567).