Law 40/1998 of 9 December, the tax on physical persons income and other tax rules, whose entry into force occurred on January 1, 1999, has reformed in depth physical persons income tax. However, in the field of taxation of economic activities developed by the taxpayers of this tax, the Act has remained, in general terms, modifications incorporated for 1998 by law 66/1997, of 30 December, measures fiscal, administrative and Social order («Official Gazette» of 31), whose regulatory development took place through the Royal Decree 37/1998 16 January, that amending the regulations of the tax on the income of the physical persons, of the value added tax and the tax General indirect Canary («Official Gazette» from 17).
However, two significant modifications in relation to the legislation in 1998 that affect the quantification of the instalments on account of tax to taxpayers carrying on economic activities be carried out have been introduced in this area.
The first, contained in article 26.2 of the tax law, refers to the non-inclusion, for the determination of the NET performance of these economic activities, gains or capital losses from the elements pertaining to them, which is quantified in accordance with the General rules laid down for that purpose in the section 4 of chapter I of title II of the Act.
The second of the changes affects payments fractionated to charge of taxpayers subject to the regime of objective estimation, which, pursuant to the twelfth additional provision of the aforementioned law, shall be adapted by the Government, with a maximum of 25 per 100 reduction.
In compliance with provisions of this additional provision, article 103.1, letter b), regulation of the tax the income of physical persons, approved by the single article of Royal Decree 214/1999, of 5 February («Official Gazette» of 9), has set the new applicable percentages to determine the amount of the instalments corresponding to the economic activities in objective estimate scheme.
Regardless of the referred changes, regulation maintained basically both the scheme of determining the amount of these payments as the deadlines of the same force in the 1998 exercise.
Commented innovations require to modify the models of statement-settlement of instalments of the tax on the income of physical persons hitherto in force, 130 and 131 models, to adapt their content to the specialties of the new regulation of such payments to account.
In this sense, the statement-settlement of fractionated payments for economic activities in direct estimation, model 130, which is approved in this order, as most notable aspect, in relation to the model adopted in the order of 20 March 1998 («Official Gazette» of 24), excision of gains and capital losses (increases and decreases of heritage in the law 18/1991 (, June 6) derived from affected elements as a component of the NET performance of economic activities, staying entirely contained in the model until now current liquidation scheme.
In what refers to the statement-settlement of fractionated payments for economic activities included in the regime of objective estimation, model 131, changes, with respect to the model adopted in the order of 13 March 1998 («Official Gazette» of 14), are those relating to the new applicable percentage NET performance resulting from the application of the aforementioned system.
Finally, the experience Manager because during the last financial year, with the purpose of consolidating its implementation, advised keep in its entirety the procedure regulated in the order of March 13, 1998, previously cited, to the domiciliation in entities of deposit that provide the service of collaborative management revenue from payment of tax debts arising from the settlements of instalments corresponding to entrepreneurs in objective estimate model 131, as well as, where appropriate, of the ordinary due of the simplified special scheme of value added tax, model 310.
By the foregoing, and pursuant to the authorizations contained in article 104.3 and final disposition only of the regulation of the tax on the income of natural persons, as well as the remaining its, this Ministry has served have: first. Adoption of the model 130.
Approves the model 130 «tax on physical persons income. Economic activities in direct estimate. Payment by installments. Statement-settlement".
This model, which appears as annex I to this order, consists of the following three units: sheet for the annual envelope.
The sample for the taxpayer.
Exemplary for the collaborating institution.
The 130 model should be used by the taxpayers of the tax on the income of physical persons engaged in economic activities, including agricultural, livestock, forestry and fishing, and determine your NET performance in accordance with the system of direct estimation, both in normal mode and in the simplified, provided that, in accordance with article 102 of the rules of procedure of the tax be obliged to payment and, if necessary, enter, the instalment payment.
Second. Adoption of the model 131.
Approves the model 131 «tax on physical persons income. Economic activities in objective estimate. Payment by installments. Statement-settlement".
Said model, which appears as annex II to this order, consists of three copies: sheet for the annual envelope.
The sample for the taxpayer.
Exemplary for the collaborating institution.
The model 131 should be used by the taxpayers of the tax on the income of physical persons engaged in economic activities, including agricultural and livestock, and determine your NET performance in accordance with the objective estimate scheme, provided that, subject to the provisions of article 102 of the rules of procedure of the tax, they are bound to payment and, where appropriate Enter the payment in instalments.
Third party. Place of filing and entry of the models 130 and 131.
One. If of the statement-settlement amount to enter, the presentation and income may be in the State of deposit that provides the service box in the delegation of the State Agency for tax administration, or Governments that depend on it, in whose territorial demarcation has its fiscal domicile of the obligor to pay, accompanying the statement-settlement a photocopy of the card or document of the tax identification number if it has no attached the supplied labels for this purpose by the Ministry of economy and finance.
Where the statement-settlement take the aforementioned labels attached and has not elapsed more than one month from the expiration of the Declaration deadline, presentation and income can also be used in any collaborating (banks, credit unions or boxes) of the province corresponding to the fiscal domicile of the declarant.
Two. If of the statement-settlement does not amount to enter, the same shall arise, either directly or by registered mail, in the unit or section of tax management of the delegation or administration of the State Agency for tax administration corresponding to the fiscal domicile of the declarant, accompanied by photocopy of card or proof of the tax identification number if it does not have the corresponding labels attached to the Declaration.
Room. Deadline and income of the models 130 and 131.
In accordance with the provisions of article 104.1 of the regulations of the tax on physical persons income, the presentation of the settlements, models 130 and 131, shall be carried out in the following terms: the statement corresponding to the first three quarters-settlement, between day 1 and 20 of the months of April, July and October.
The statement-settlement for the fourth quarter, between day 1 and January 30.
Term maturities that match a Saturday or working day shall be moved to the first following business day.
Fifth. Direct debit of the declaracionesliquidaciones with result to enter, model 131.
Taxpayers forced to introduce the settlements, model 131, whose model is approved in this order, can be used as a means of payment of tax debts arising them direct to deposit entities that provide the service of collaborative revenue management, in the terms and with the requirements established for that purpose in paragraphs sixth to ninth both inclusive, as well as the sole additional provision of the order of 13 March 1998.
One. Repealing the order of March 20, 1998, which approves the model 130 declaracionliquidacion of instalments of the tax on the income of businessmen and professionals in any of its forms direct estimate scheme physical people and modifies the order of 24 July 1996, which approves the model 347 of annual statement of operations with third parties as well as the conditions and physical and logical designs for the replacement of the Interior leaves supports directly readable by computer.
Two. Repealing the order of March 13, 1998, why models are approved 131 of statement-settlement of instalments of the physical persons income tax corresponding to entrepreneurs in objective estimate scheme and 310 of statement-settlement of the simplified scheme of value added tax and establish the conditions for direct debit payment resulting in entities of deposit providing collaboration service in the revenue management, concerning the model 131 «tax on physical persons income. Payment by installments.
Entrepreneurs in objective estimate.
Statement-settlement', included in its annex I, with exception of provisions of paragraphs sixth to ninth, both included, as well as in the sole additional provision, which are in force in accordance with the fifth paragraph of this order.
This order shall enter into force the day following its publication in the «Official Gazette» and will be applicable to the settlements for the year 1999 and later.
Madrid, 18 March 1999.
DE RATO Y FIGAREDO Ilmos. Mr Director-general of the State Agency of tax administration and Director-general of taxes.
Annex: (view all pages 11558-11567).