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Order Of 20 March 1998 Which Approves The Model 130 Of Statement-Settlement Of Instalments Of The Income Tax Of The People Physical Entrepreneurs And Professionals In Estimate Scheme Direct E...

Original Language Title: Orden de 20 de marzo de 1998 por la que se aprueba el modelo 130 de declaración-liquidación de pagos fraccionados del Impuesto sobre la Renta de las Personas Físicas correspondiente a empresarios y profesionales en régimen de estimación directa e...

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TEXT

Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures ("Official State Gazette" of 31), in order to promote job creation and encourage business investment, assuring the same In the case of the Commission, the Commission has taken into account the fact that the Commission has taken the necessary steps to ensure that the Commission is not in a state of the right to vote. of the exercise of the same, which are constituted by the direct estimate, which applies as a general scheme and which supports two modes, both normal and simplified, and by the objective estimate.

In the development of these measures, the Royal Decree 37/1998 of 16 January amending the Regulations on the Income Tax of the Physical Persons, the Value Added Tax and the Indirect General Tax Canario ("Official State Gazette" of 17), has given new wording to Articles 17 to 30 of the Income Tax Regulation of the Physical Persons, approved by Article 1 of Royal Decree 1841/1991, of December 30, regulating in the the scope and the specialities of the procedure for determining the net performance of the business and professional activities included in the simplified mode of direct estimation and in the objective estimation scheme.

Also, the Royal Decree 113/1998 of 30 January, amending certain articles of the Regulations on the Income Tax of the Physical Persons and the Tax on Societies concerning Withholding and Other Payments on account ("Official State Gazette" of 31), has introduced in the first of these Regulations a number of amendments to payments to account. These amendments concern, inter alia, the raising of the rates of withholding tax applicable to the performance of professional activities, the submission of withholding tax or income to certain income from income the leasing of urban buildings and the regulation of payments made on account of the Income Tax of the Physical Persons.

In the latter area, the changes introduced affect the determination of the obligors to be paid in instalments, the procedure for the calculation of their amount and the time limit for their declaration and entry.

With regard to the obligation to pay fractious, the exemption from the obligation to perform them for taxable persons who develop agricultural or livestock activities in relation to them is maintained if, in the year In the case of the former, at least 70 per 100 of the income from the holding, with the exception of current or capital grants and compensation, was the subject of withholding tax. It is, however, an important novelty of the exemption from the obligation to make split payments for taxable persons who carry out professional activities in relation to them when, in the preceding calendar year, at least the 70 per 100 of the income of the activity has been subject of withholding or income to account.

In relation to the determination of the amount of the instalments, the procedure for the calculation of those relating to agricultural, livestock, forestry or fishing activities for which the amount of the payment is calculated is unchanged. (a) split, irrespective of the net yield determination scheme, will continue to be carried out through the application of the percentage of 2 per 100 over the quarter's revenue volume, excluding capital grants and compensation. This amount may be deducted from the withholding tax and the revenue for the quarter.

However, the amount of the split payment corresponding to the remaining business and professional activities included in the direct estimation scheme, in any of its two modalities, takes as a basis for the application of the percentage of 20 per 100, the net yield corresponding to the period from the first day of the year to the last day of the quarter to which the split payment relates, rather than determined on the basis of the difference between the computer revenue and the deductible expenses, as it has been established until now normatively. The resulting amount may be deducted, in the case of professional activities and in the case of the leasing of urban buildings constituting business activity, the withholding tax and the corresponding revenue to be incurred. the period of time from the first day of the year to the last day of the quarter to which the split payment relates.

With regard to the period of the declaration and revenue of the instalments, the amendment concerns the fourth quarter of the year, which has been fixed in Article 63 of the said Regulation in the period between the day 1 and January 30.

Finally, in Article 63 (3) of the specified Regulation, it is established that the declaration of the split payments shall be in accordance with the conditions and requirements and the entry shall be made in the form and place to be determined by the the Minister for Economic Affairs and Finance.

For all of the above and as a result of these changes, it is necessary to approve a new model of declaration-liquidation replacing the model 130 approved by the Order of 21 February 1995, which will have to to use the taxable persons of the Income Tax who carry out professional and business activities, including agricultural, livestock, forestry or fishing activities, and determine the net performance of such activities under direct estimation in both its normal and simplified mode.

Consequently, by making use of the authorization contained in Article 63 (3) of the Income Tax Regulation of the Physical Persons and of the remaining ones that has been conferred, this Ministry has been served Dispose:

First. Model 130 approval.

Model 130 " Tax on the Income of Physical Persons is approved. Split payment. Entrepreneurs and professionals in direct estimation. Declaration-settlement '. This model, set out in Annex I to this Order, consists of the following three copies:

Exemplary for the annual envelope.

Exemplary for the taxable person.

Exemplary for the contributing entity.

Such a model shall be used by the taxable persons of the Income Tax of the Physical Persons carrying out business activities, including agricultural, livestock, forestry and fishing activities, or activities professional and determine their net performance under the direct estimation scheme both in their normal and in the simplified form, provided that, in accordance with Article 61 of the Income Tax Regulation Natural persons, are obliged to self-abolish and enter the payment by instalments.

Second. Place of presentation and entry of the mo delo 130.

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 Administration of Tax Administration, or Administrations that depend on it, accompanying the declaration-settlement photocopy of the card or document proving the number of tax identification if the same does not carry the identification labels provided to such effect of the Ministry of Economy and Finance.

In the event that the declaration-settlement carries the aforementioned identification labels, the presentation and entry may also be made in any collaborating entity (Banks, Banks or Credit Unions) of the province corresponding to the tax domicile of the declarant.

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

Third. Deadline for submission and entry of the mo-delo 130.

In accordance with the provisions of Article 63 (1) of the Financial Income Tax Regulation, the filing of the declaration-settlement, model 130, shall be made within the following time limits:

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

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 business day.

Single additional disposition. Amendment of the Order of 24 July 1996.

A last paragraph is added to the first paragraph of the Order of the Ministry of Economy and Finance 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 internal sheets by means directly readable by computer ("Official State Gazette" of 30), with the following wording:

" The annual declaration of transactions with third parties subscribed by the tax obligor that is present in the model that, adjusted to the contents of the model 347 declaration approved in the present, will be valid. Order, be generated exclusively by using the printing module to these effects developed by the State Tax Administration Agency. "

Single repeal provision.

The Order of 21 February 1995 is hereby repealed, with the approval of models 130 and 131 of the declaration-settlement of broken payments of the Income Tax of the Physical Persons, as regards the model 130.

Single end disposition.

This Order shall enter into force on the day following its publication in the "Official Gazette of the State" and shall apply to the statements-liquidations corresponding to the periods of declaration and entry for the financial year 1998 et seq.

What I communicate to VV. II. for their knowledge and effects.

Madrid, 20 March 1998.

HANGING OUT AND FIGAREDO

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

(ANNEX OMITTED)