The law 66/1997, of 30 December, measures fiscal, administrative and Social order («Official Gazette» of 31), in order to promote job creation and encourage business investment, at the same time ensuring better control of fraud, has incorporated a number of measures relating to the taxation of business and professional activities that particularly affect the regulation of the regimes for the determination of the NET performance derived from the exercise thereof that are constituted by the direct estimate, that applies as a general regime and which supports two modes, normal and simplified, and the objective estimation.
In development of such measures, the Royal Decree 37/1998, of 16 January, that amending the regulations of the tax on the income of the physical people, value added tax and the tax General indirect Canary («Official Gazette» from 17), has given new wording to articles 17 to 30 of regulation of the physical persons income tax approved by article 1 of the Royal Decree 1841 / 1991, of 30 December, regulating in the same scope and the specialties of the procedure for the determination of the NET performance of the business and professional activities included in the simplified mode of direct estimation and the objective estimate scheme.
Also the Royal Decree 113/1998, of 30 January, whereby amending certain articles of the regulations of the tax on physical persons income and tax withholdings and other payments on account («Official Gazette» of 31), entered in the first of the aforementioned regulations several amendments in respect of payments on account. Such changes relate, inter alia, to lift the retention percentages applicable to the performance of professional activities, the subjection to retention or income to account a certain income from the lease of urban properties and regulation of payments fractionated on account of the tax on the income of physical persons.
In this last area, introduced modifications affect the determination of the required installment payment, the procedure of calculation of the amount and the term of filing and payment thereof.
With regard to the required installment payment, remains the exemption from the obligation to perform them for taxable persons that develop agricultural or livestock activities in relation to them if, in the previous calendar year, at least 70 per 100 of revenues from the exploitation, with the exception of current grants or capital and allowances they were subject to retention or income account. It is, however, important new exemption from the obligation to make payments fractionated for taxable persons that develop professional activities in relation to them when, in the previous calendar year, at least 70 per 100 of income of the activity have been subject to retention or income account.
In relation to the determination of the amount of the instalments, the calculation procedure for those relating to the agricultural, livestock, forestry and fishing activities, for which the amount of the payment, either that is the determination of the NET performance regime, is will continue through the application of the percentage of the 2 by 100 on the turnover of the quarter remains unchanged excluding capital grants and allowances. This amount may not be reduced the withholdings and to account revenues for the quarter.
However, the amount of the instalment payment corresponding to the remaining business and professional activities included in the regime of direct estimation, in any of its two forms, takes as a basis for the application of the percentage of 20 per 100, the net return for the period elapsed since the first day of the year until the last day of the quarter covered by the payment rather than be determined on the basis of the difference between Computable revenues and expenses deductible, as usual it was settling normatively. The resulting amount in cases of professional activities and of lease of urban properties that would constitute a business activity, the withholdings and the payments on account made corresponding to the period of time from the first day of the year until the last day of the quarter concerning the payment may be inferred.
In relation to the period of filing and payment of the instalments, the modification affects the relative to the fourth quarter of the year, which has been fixed in article 63 of that regulation in the period between day 1 and January 30.
Finally, in paragraph three of article 63 of the aforementioned regulation, sets the Declaration of the instalments shall be adjusted to the conditions and requirements and entry shall be made in the manner and place as shall be determined by the Minister of economy and finance.
Per all of the above and as a result of these amendments, it is necessary to approve a new model of statement-settlement that will replace the model 130, approved by the order of February 21, 1995, to be used taxpayers the income tax that develop activities, professional and business, including the agricultural, livestock, forestry and fishing, and determine the net yield in direct estimate both in normal mode and in the simplified scheme.
As a result, making use of the authorization contained in paragraph three of article 63 of the regulation of the tax on the income of physical persons and the remaining its, this Ministry has used have: first. Adoption of the model 130.
Approves the model 130 «tax on physical persons income. Payment by installments. Entrepreneurs and professionals in direct estimate. Statement-settlement". This model, which appears as annex I to this order, consists of the following three units: sheet for the annual envelope.
Exemplary for the taxable person.
Exemplary for the collaborating institution.
This model should be used by the payers of the tax on the income of the physical people who engaged in business activities, including agricultural, livestock, forestry and fishing, or professional activities and determine your NET performance in accordance with the regime of direct estimate both in normal mode and in the simplified, provided that, in accordance with article 61 of the regulation of the tax on the income of physical persons be obliged to payment and enter the payment in instalments.
Second. Place of filing and entry of the mo give it 130.
One.-If the statement-settlement results amount to enter, the presentation may be and entry into the institution's deposit box in the delegation of the State Agency for tax administration, or Governments that depend on it, accompanying the statement-settlement-serving a photocopy of the card or document of the tax identification number if it does not have adhered the labels supplied for this purpose by the Ministry of economy and finance.
Where the statement-settlement carry attached the above labels, presentation and admission may be made also in any collaborating (banks, credit unions or boxes) of the province corresponding to the fiscal domicile of the declarant.
Two.-the statement-settlement if not particularly amount to enter, the same shall arise, either directly or by certified mail, unit or section of tax management of the delegation or administration of the State Agency of tax administration corresponding to del domicilio fiscal of the declarant, the statement accompanying photocopy of the card or document of the tax identification number if it has no attached the corresponding labels.
Third party. Term of presentation and entry of the mo - give it to 130.
In accordance with provisions of paragraph one of article 63 of the regulation of the tax on the income of physical persons, the presentation of the statement-settlement, model 130, shall be carried out in the following terms: the first three quarters, between day 1 and 20 of the months of April, July and October.
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.
Sole additional provision. Modification of the order of 24 July 1996.
A final paragraph is added to the first paragraph of the order of the Ministry of economy and finance on July 24, 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 («Official Gazette» of 30) , with the following wording:
«Equally, the annual statement of operations with third parties underwritten by the taxpayer that is present in the model, adjusted to the contents of the model 347 Declaration approved in this order, are exclusively generate through the use of the module for this purpose is valid developed by the Agencia Estatal de Administración Tributaria.»
Sole repeal provision.
The order of February 21, 1995, to approve the models 130 and 131 of statement-settlement of instalments of the tax on the income of the physical persons, with regard to the model 130 is repealed.
Sole final provision.
This order shall enter into force on the day following its publication in the «Official Gazette», and shall apply to the due corresponding to the periods of filing and payment for the year 1998 and following.
What inform VV. II. for their knowledge and effects.
Madrid, 20 March 1998.
DE RATO Y FIGAREDO Ilmos. Mr Director-general of the State Agency of tax administration and Director-general of taxes.