Royal Decree 2414/1994, of 16 December, amending the Regulation of the Income Tax of the Physical Persons in the field of agricultural and livestock activities, income not subject to withholding or income and the amount of the payments in instalments, has given new wording, inter alia, to Articles 42, 43 and 55 of that Regulation and has amended Article 51 thereof, including yields on agricultural and livestock activities subject to withholding tax or withholding tax.

Moreover, Article 59.one of the same Regulation provides in general that the retainers and those required to enter into account must submit to the competent authority of the Tax Administration the amounts withheld and the revenue to be taken into account for the preceding calendar month or calendar quarter and the amount of the amount in the Public Treasury, in accordance with paragraph 5 of the Minister for Economic and Financial Affairs. establish the corresponding declaration models and to determine the shape and place of the statement and revenue.

For all of the above, it is necessary to approve the new reporting-documentation models that must be used by the tax authorities who satisfy or pay income from work, professional activities and of agricultural or livestock activities, and prizes resulting from participation in games, competitions, raffles or random combinations, except where the latter constitute returns on capital, in which case the deductions or revenue on account shall be declared and entered using the models that correspond to those officially approved for this income class.

Consequently, by making use of the faculties it has conferred, this Ministry has been served:

First. Approval of model 110.

Model 110 " Tax on the Income of Physical Persons is approved. Withholding and income on account. Income from work, professional activities, agricultural activities and livestock and prizes. Declaration-entry document '. This model, which appears as Annex I to this Order, consists of three copies: Copy for the annual envelope, copy for the declarant and copy for the contributing entity, and must be used by the retainers and obliged to enter account, with the exception of those referred to in the fourth paragraph of this Order, who satisfy or pay natural persons or entities under the allocation of income any of the above mentioned.

Second. Place of presentation and entry of model 110.

One. If the declaration is a quantity to be entered, this income may be made in the deposit entity that provides the cash service in the Delegation of the State Tax Administration Agency or Administrations that are dependent on it, in the territorial demarcation of which has its tax domicile the obligation to pay, accompanying the declaration-document of the photocopy of the card or the aceditative document of the number of tax identification if the same does not carry the labels The Ministry of Economy and Finance has provided the information to the Ministry of Finance.

In case the declaration-declaration of income carries the aforementioned labels the income can also be realized in any collaborating entity (Banks, Savings Banks or Credit Unions) of the province corresponding to the tax domicile of the declarant.

Two. In the case of negative statements, they must be submitted either directly or by means of a registered post, in the Office of the Delegation or the Administration of the State Administration of Administration. Tax 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 identification labels.

Third. Time limit for presentation and entry of model 110.

The presentation of the model 110, as well as, if necessary, 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 quarter of the calendar year, respectively.

Term maturities that match a Saturday or a business day shall be construed as moved to the following first day.

Fourth. Approval of model 111.

Model 111 " Tax on the Income of Physical Persons is approved. Withholding and income on account. Income from work, professional activities, agricultural activities and livestock and prizes. Big companies. Declaration-entry document '. This model, set out in Annex II to this Order, consists of four copies: Copy for the annual envelope, copy for the monthly envelope, copy for the declarant and copy for the contributing entity, and must be used by the (a) to be retained and obliged to enter into account the volume of transactions, calculated in accordance with Article 121 of Law 37/1992 of 28 December 1992, of the value added tax, which had been exceeded during the immediate calendar year above 1,000,000,000 pesetas.

Fifth. Approval of the monthly envelope of the model 111.

The monthly envelope of the model 111 set out in Annex III to this Order is approved.

Sixth. Place of presentation and entry of model 111.

One. If the declaration is a quantity to be entered, this income may be made in the deposit entity that provides the cash service in the Delegation or Administration of the State Administration of Tax Administration in whose territorial demarcation has its tax domicile the obligation to pay, accompanying the declaration-document of the photocopy of the card or document proof of the number of tax identification if the same does not carry the identification tags provided for this purpose by the Ministry of Economy and Finance.

In case the declaration-declaration of income carries the aforementioned labels the income can also be realized in any collaborating entity (Banks, Savings Banks or Credit Unions) of the province corresponding to the tax domicile of the declarant.

Once the model 111 has been presented in the corresponding place of the two paragraphs above, and the validation of the realized income has been carried out in that document, the copy for the envelope shall be released monthly, which shall be entered in the envelope referred to in the fifth paragraph of this Order. Subsequently, said monthly, duly closed and completed, will be delivered to the same entity of benefit for its transfer to the Delegation of the State Agency of Tax Administration corresponding to the tax domicile of the declarant.

Two. In the case of negative statements, the monthly envelope containing his/her copy must be submitted either by sending a certified mail to the Delegation of the State Administration of Tax Administration corresponding to the tax domicile of the declarant, either by personal delivery in the declarant or in the Administration of the State Administration of Tax Administration corresponding to that address, accompanying the photocopy declaration of the card or document proof of the tax identification number if the same is not attached to the corresponding identifying labels.

Seventh. Deadline for submission and entry of model 111.

The presentation of the 111 model, as well as, if applicable, the income of its amount in the Public Treasury, will be made in the first twenty calendar days of each month, in relation to the amounts withheld and the income to account that proceed to the previous immediate month. By way of derogation, the entry-document for the month of July shall be submitted within the period from 1 August to 20 September at the latest, inclusive.

The term maturity that matches a Saturday or an indeft day shall be construed as being moved to the following first working day.

Repeal provision.

The Order of 29 January 1992 is hereby repealed, approving models 110 and 111 of the declaration-document of income of withholding and income on account of the Income Tax of the Physical Persons and the monthly envelope of model 111.

Final 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 declarations relating to the periods of declaration and entry for the financial year 1995 and next.

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

Madrid, January 31, 1995.

SOLBES MIRA

Ilma. Ms. Director-General of the State Agency for Tax Administration and Ilmo. Mr. Director General of Tribute.

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