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Order Of 11 March 1994 Which Approves The Model 130 Declaracion-Documento Of Income Of Physical Persons Income Tax Instalments.

Original Language Title: Orden de 11 de marzo de 1994 por la que se aprueba el modelo 130 de declaración-documento de ingreso de pagos fraccionados del Impuesto sobre la Renta de las Personas Físicas.

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TEXT

Article 62 of the Income Tax Regulation of the Physical Persons, as approved by Article 1. of Royal Decree 1841/1991 of 30 December 1991, in the wording given by Article 2 of Royal Decree 120/1994 of 28 January ("Official State Gazette" of 29), has amended the amount of the split payment corresponding to the taxable persons of the Income Tax of the Physical Persons who, exercising business or professional activities, determine their net performance by means of the method of direct estimation or by the modality of coefficients of the method of objective estimation.

Furthermore, the derogation provision of the precise Royal Decree 120/1994 has repealed, in particular, the Order of 26 March 1992 approving the models 130 and 131 of split payments of the Income Tax Natural Persons and 310, 311, 370 and 371 of the value added tax ("Official State Gazette" of 31 March), in respect of the model 130 of the split payments of the Income Tax of the Physical Persons, as well as the Order of 30 June 1992, for which the model 132 of the split payment of the tax is approved on the Income of the Physical Persons and rules for the implementation of the split payment of the first half of 1992 in relation to certain agricultural, livestock, forestry or fishing activities ("Official State Gazette" of 1 of July).

Therefore, it is necessary to approve a new declaration-income-document model to effect the fractional payments of the Income Tax of the Physical Persons to be used by the taxable persons who, developing business activities, including agricultural, livestock, forestry or fishing activities, or professional activities are covered by the method of direct estimation or the method of coefficients of the objective estimation method.

Consequently, making use of the authorizations contained in article 63, three, of the Income Tax Regulation of the Physical Persons, this Ministry has been served:

First. Model 130 approval.

Model 130 is approved for declaration-income document . This model, set out in the Annex to this Order and consisting of three copies: Copy for the annual envelope, copy for the taxable person and copy for the contributing entity, shall be used by the taxable persons exercising their duties. business activities, including agricultural, livestock, forestry or fishing activities, or professional activities and determine their net performance in direct estimation or objective estimation, method of coefficients.

Second. Place of presentation and entry of model 130.

One. If the declaration-settlement is the amount to be entered, the deposit may be made in the deposit entity that provides the cash service in the Delegation of the State Administration of Tax Administration or the Office of the State. the territorial demarcation of which has its tax domicile the obligation to pay, accompanying the credit statement of the tax identification number if the same does not bear the identifying labels provided for this purpose by the Ministry of Economy and Finance.

In the event that the declaration-declaration of income carries the aforementioned labels, the income may also be made in any collaborating entity (Banks, Banks or Credit Unions) of the province concerned to the tax domicile of the declarant.

Two. If the declaration-settlement is not an amount to be entered, it must be submitted directly or sent by registered post to 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 credit statement of the tax identification number, if the same does not bear the corresponding identification labels.

Third. Deadline for submission and entry of model 130.

The presentation and entry of model 130 shall be made within the time limits between day 1 and day 20 of the months of April, July, October and January in relation to the split payments to be made by the former, second, third and fourth quarter of the calendar year, respectively.

Final disposition.

This Order shall enter into force on the day following that of its publication in the Official State Gazette and shall apply to the declarations relating to the periods of declaration and entry for the financial year 1994 and next.

Madrid, 11 March 1994.

SOLBES MIRA

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

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