Key Benefits:
Royal Decree 753/1992 of 26 June amending certain precepts of the Income Tax Regulation of the Physical Persons and the Royal Decree of the Regulatory of the annual declaration or relationship which they owe present the employers or professionals about their operations with third parties, has given new wording to Article 62 of the Income Tax Regulation of the Physical Persons, establishing in the same that, when the volume of revenue or sales obtained in the quarter is less than 50 per 100 of that corresponding to the same quarter of the last year, the taxable persons referred to in point (a) of paragraph 1 may choose to enter, as the amount of the split payment of that period, 20 per 100 of the net income obtained during that period. quarter, replacing the amount resulting from the application of the percentages laid down in general in that letter.
Likewise, in the aforementioned article it is determined that in order for the option to be valid and produce effects, the latter will have to be exercised in the place and time and according to the model determined by the Minister of Economy and Finance.
On the other hand, the aforementioned Royal Decree has repealed the Order of 2 April 1992 establishing the semi-annual split payment in respect of agricultural, livestock, forestry or fisheries activities. net is determined by the method of coefficients of the objective estimation method. As the entry into force of the Royal Decree on 1 July 1992 is established, the additional provision of the Royal Decree provides for the period and the amount of the revenue to be made by the taxable persons concerned. in respect of the first half of 1992, as well as the use of the model 130, approved by the Order of 26 March 1992, with the adjustments which are to be made.
For all of the above, and making use of the authorizations you have granted,
This Ministry has been served:
First. Approval of model 132. Scope of application. One. The model 132 Tax on the Income of the Physical Persons is approved. Split payment. Employers and professionals in direct estimation or objective estimation by coefficients. Option Article 62. One (a) of the Income Tax Regulation of the Physical Persons, as set out in Annex I to this Order.
This declaration-entry document consists of three copies: Exemplary for the annual envelope, exemplary for the passive and exemplary subjects for the Contributing Entity.
Two. The declaration-entry document must be submitted, in place of the model 130 approved by the Order of 26 March 1992, by those taxable persons carrying out business or professional activities in direct or in objective estimation, coefficients mode, when the sales or revenue volume of the quarter is less than 50 per 100 of the corresponding quarter of the last year before and want to exercise the option referred to in the penultimate year Article 6a (a) of the Rules of the Tax on the Income of Physical Persons.
The option referred to in the preceding paragraph shall not apply to agricultural, livestock, forestry and fishing activities, seasonal or seasonal or in the case of start or change of activity. As a result, the model 132 cannot be used in relation to the abovementioned assumptions and activities.
Second. Place of presentation of model 132. One. If from the declaration-declaration of income it is amount to enter, it may be submitted, at the time of the corresponding income, in the Entity of deposit that the service of box provides in the Delegation of the State Agency Tax administration or Administrations of the same, in whose territorial demarcation has its tax domicile the obligation to pay, accompanying the photocopy declaration of the card of allocation of the tax identification number if the printed do not bear the identification labels provided by the Ministry of Economy and Finance.
In the event that the declaration-entry document carries the aforementioned identification labels, the presentation and entry may also be carried out in any collaborating entity (Banks, Banks or Credit Unions) of the province corresponding to the tax domicile of the declarant.
Two. If no amount is entered, the declaration-entry document must be submitted either directly or by registered post to the Office of the Office of the Delegation, or Administration, of the State Agency of Tax administration corresponding to the tax domicile of the declarant, accompanying the photocopy declaration of the tax identification number card if the printed labels do not bear the corresponding labels identification.
Third. Deadline for submission and entry of model 132. The filing and entry of this declaration-entry document shall be made within the periods from 1 to 20 of the months of April, July, October and January, respectively, for each of the quarterly periods in which the the taxable person exercises the option provided for in Article 62.U (a) of the Income Tax Regulation of the Physical Persons.
Fourth. Split payment of the first half of 1992 for agricultural, livestock, forestry and fishing activities in objective estimation, method of coefficients. One. The taxable persons of the Income Tax of the Physical Persons carrying out agricultural, livestock, forestry or fishing activities whose net performance is determined by means of coefficients of the method of objective estimation, be obliged to declare and enter into the public treasury, by way of instalments, within the period from 1 to 20 July 1992, 2 per 100 of its revenue volume in the first half of 1992, by deducting, where appropriate, the (a) a quarterly split payment which would have been entered into for such activities before 6 April 1992, the date of entry into force of the Order of 2 April of that year, for which the half-yearly split payment was established.
Two. The said declaration shall be made in the model 130 Tax on the Income of the Physical Persons. Split payment.
Employers and professionals in direct estimation or in objective estimation by coefficients approved by the Order of 26 March 1992, for which the following particular adaptations will be taken into account:
a) In the spaces named
(b) In box 03, the volume of revenue for the first half of 1992 shall be recorded, reflecting in box 04 the result of applying the percentage rate of 2 per 100.
(c) The amount obtained in box 04 shall, where appropriate, be deducted from the quarterly split payment which had been paid for such activities before 6 April 1992, by moving to box 14 such difference which shall constitute the outcome of the declaration.
Three. Once completed, the presentation of the declaration and the fulfilment, where appropriate, of the entry of the quantity resulting from it, shall be made in accordance with the provisions laid down in the seventh paragraph of the Order of 26 March 1992, for which approve models 130 and 131 of split payments of the Income Tax of the Physical Persons, and 310, 311, 370 and 371 of the declaration-liquidation of the Value Added Tax.
FINAL DISPOSITION
This Order shall enter into force on the day of its publication in the Official Journal of the State > and shall apply to the declarations relating to the second quarter of 1992 and subsequent to the model 132 is approved, and in the first half of 1992, exclusively in respect of the split payment referred to in its fourth paragraph.
What I communicate to VV. II.
Madrid, 30 June 1992.
CATALAN SOLCHAGA
Ilmos. Mr Director-General of the State Tax Administration Agency and Director General of Taxation.
(ANNEX I OMITTED)
