Key Benefits:
LAW 18/1991 OF 6 JUNE OF THE TAX ON THE INCOME OF NATURAL PERSONS HAS MADE SUBSTANTIAL CHANGES TO THE SYSTEM OF WITHHOLDING TAX ON ACCOUNT OF THE SAID TAX WHEN IT IS ESTABLISHED BY PERSONS. LISTED IN ARTICLE 98, WHICH SATISFY OR PAY RENTS SUBJECT TO THE INCOME TAX OF NATURAL PERSONS, IN ADDITION TO THE EXISTING OBLIGATION TO RETAIN AND ENTER THE TREASURY INTO ACCOUNT OF THE CORRESPONDING AMOUNTS, TO MAKE AN INCOME ON ACCOUNT OF THE INCOME THAT THESE SAME PERSONS PAY OR SATISFY IN KIND.
FOR ITS PART, THE REGULATION OF THE INCOME TAX ON NATURAL PERSONS, AS APPROVED BY ARTICLE 1. OF THE REAL DECREE 1841/1991 OF 30 DECEMBER 1991, IN ARTICLE 43, THE INCOME SUBJECT TO RETENTION OR INCOME ON ACCOUNT, WHICH ARE THE FOLLOWING: INCOME FROM WORK, INCOME FROM CAPITAL, INCLUDING DERIVATIVES FROM THE BUSINESS ACTIVITIES, PERFORMANCES OF PROFESSIONAL ACTIVITIES, AS WELL AS PRIZES THAT ARE AWARDED AS A RESULT OF PARTICIPATION IN GAMES, CONTESTS, RAFFLES OR RANDOM COMBINATIONS.
ALSO, ARTICLE 59.1 OF THE REGULATION PROVIDES THAT THE RETAINERS AND THOSE REQUIRED TO ENTER INTO ACCOUNT SHALL SUBMIT TO THE COMPETENT AUTHORITY OF THE TAX ADMINISTRATION THE STATEMENT OF THE QUANTITIES WITHHELD AND OF THE QUANTITIES. THE REVENUE TO BE MADE AVAILABLE FOR THE PRECEDING CALENDAR MONTH OR QUARTER AND TO TAKE INTO ACCOUNT THE AMOUNT IN THE PUBLIC TREASURY, GIVING THE MINISTER OF ECONOMY AND FINANCE IN HIS PARAGRAPH FIVE TO ESTABLISH THE FORM AND PLACE OF THE PUBLIC TREASURY DECLARATION AND INCOME.
THEREFORE, IT IS NECESSARY TO APPROVE NEW MODELS OF DECLARATION-DOCUMENT OF INCOME THAT MUST BE USED BY THE TAX OBLIGORS THAT SATISFY OR PAY RETURNS OF THE WORK, OF PROFESSIONAL ACTIVITIES, AS WELL AS PRIZES THAT THEY ARE THE RESULT OF PARTICIPATION IN GAMES, COMPETITIONS, RAFFLES OR RANDOM COMBINATIONS, UNLESS THE LATTER CONSTITUTE CAPITAL RETURNS, IN WHICH CASE THEY MUST BE DECLARED ON THE OFFICIALLY APPROVED MODELS FOR THAT PURPOSE.
CONSEQUENTLY, AND BY MAKING USE OF THE AUTHORIZATIONS GRANTED, THIS MINISTRY HAS BEEN SERVED:
FIRST. APPROVAL OF MODEL 110. MODEL 110 INCOME TAX ON NATURAL PERSONS. INCOME FROM WORK, PROFESSIONAL ACTIVITIES AND PRIZES. HOLDS AND REVENUE AT ACCOUNT>. THIS DECLARATION-DOCUMENT OF ENTRY, WHICH APPEARS AS ANNEX I OF THIS ORDER, CONSISTS OF THREE COPIES: COPY FOR THE ANNUAL ENVELOPE, COPY FOR THE DECLARANT AND COPY FOR THE CONTRIBUTING ENTITY AND MUST BE PRESENTED BY THE RETAINERS OR OBLIGED TO ENTER INTO ACCOUNT, EXCEPT THOSE TO WHOM THE SECOND PROVISION OF THIS ORDER REFERS. SECOND. APPROVAL OF MODEL 111. MODEL 111 INCOME FROM WORK, FROM PROFESSIONAL ACTIVITIES AND AWARDS. WITHHOLDING AND INCOME ON ACCOUNT. LARGE COMPANIES>. THIS DECLARATION-ENTRY DOCUMENT LISTED AS ANNEX II OF THIS ORDER CONSISTS OF FOUR COPIES: EXEMPLARY FOR THE ANNUAL ENVELOPE, EXEMPLARY FOR THE MONTHLY ENVELOPE, EXEMPLARY FOR THE DECLARANT AND EXEMPLARY FOR THE CONTRIBUTING ENTITY AND MUST BE PRESENTED BY THOSE TAX OBLIGED WHOSE VOLUME OF TRANSACTIONS, CALCULATED IN ACCORDANCE WITH ARTICLE 103 OF ROYAL DECREE 2028/1985 OF 30 OCTOBER 1985, WHICH ADOPTED THE REGULATION OF VALUE ADDED TAX, IT WOULD HAVE EXCEEDED THE PREVIOUS YEAR OF 1 BILLION PESETAS. THIRD. APPROVAL OF THE MONTHLY ENVELOPE OF MODEL 111. THE MONTHLY ENVELOPE FOR MODEL 111 SET OUT IN ANNEX III TO THIS ORDER IS APPROVED. FOURTH. PLACE OF PRESENTATION OF MODEL 110. ONE. IF THE DECLARATION IS A QUANTITY TO BE ENTERED, THE DEPOSIT MAY BE MADE IN THE DEPOSIT ENTITY THAT PROVIDES THE CASH SERVICE IN THE DELEGATION OF THE STATE TAX ADMINISTRATION AGENCY OR ADMINISTRATIONS OF THE SAME. TERRITORIAL DEMARCATION HAS ITS TAX DOMICILE THE OBLIGATION TO PAY, ACCOMPANYING THE PHOTOCOPY DECLARATION OF THE CREDIT CARD OF THE TAX IDENTIFICATION NUMBER, IF THE SAME DOES NOT BEAR THE IDENTIFYING LABELS PROVIDED TO SUCH EFFECT BY THE MINISTRY OF ECONOMY AND FINANCE. IN THE CASE THAT THE DECLARATION CARRIES THE AFOREMENTIONED LABELS, IT MAY ALSO BE ENTERED IN ANY CONTRIBUTING ENTITY (BANKS, CREDIT UNIONS OR BANKS) IN THE PROVINCE CORRESPONDING TO THE TAX DOMICILE OF THE STATEMENT. TWO. IN THE CASE OF NEGATIVE DECLARATIONS, THEY MUST BE SUBMITTED EITHER BY REGISTERED POST TO THE OFFICE OF THE DELEGATION OR ADMINISTRATION OF THE STATE AGENCY FOR THE ADMINISTRATION OF THE TAX ADMINISTRATION. THE TAX DOMICILE OF THE DECLARANT OR BY PERSONAL DELIVERY IN THE SAID DEPENDENCY OR SECTION, ACCOMPANYING THE PHOTOCOPY STATEMENTS OF THE CREDIT CARD OF THE TAX IDENTIFICATION NUMBER, IF THEY DO NOT CARRY THE SAME CORRESPONDING IDENTIFYING LABELS. QUINTO. PLACE OF PRESENTATION OF MODEL 111. ONE. IF THE DECLARATION IS A QUANTITY TO BE ENTERED, THE DEPOSIT MAY BE MADE IN THE DEPOSIT ENTITY THAT PROVIDES THE CASH SERVICE IN THE DELEGATION OF THE STATE TAX ADMINISTRATION AGENCY OR ADMINISTRATIONS OF THE SAME. TERRITORIAL DEMARCATION HAS ITS TAX DOMICILE THE OBLIGATION TO PAY, ACCOMPANYING THE PHOTOCOPY DECLARATION OF THE CREDIT CARD OF THE TAX IDENTIFICATION NUMBER, IF THE SAME DOES NOT BEAR THE IDENTIFYING LABELS PROVIDED TO SUCH EFFECT BY THE MINISTRY OF ECONOMY AND FINANCE. IN CASE OF THE DECLARATION BEARING THE AFOREMENTIONED LABELS, THE INCOME MAY ALSO BE MADE IN ANY CONTRIBUTING ENTITY (BANKS, CREDIT UNIONS OR BANKS) IN THE PROVINCE CORRESPONDING TO THE TAX DOMICILE OF THE STATEMENT. ONCE FILED THE DECLARATION-ENTRY DOCUMENT IN THE CONTRIBUTING ENTITY OR IN THE DEPOSIT ENTITY THAT PROVIDES THE CASH SERVICE IN THE DELEGATION OR ADMINISTRATION OF THE STATE TAX ADMINISTRATION AGENCY AND THE LOWER BOX CORRESPONDING TO THE ENTRY SHALL BE VALIDATED, THE COPY FOR THE ANNUAL ENVELOPE AND THE COPY FOR THE DECLARANT SHALL BE RELEASED, THE CORRESPONDING COPY BEING ENTERED IN THE MONTHLY ENVELOPE; THE SAID ENVELOPE, DULY CLOSED, SHALL BE DELIVERED IN THE SAME FILING ENTITY FOR ITS TRANSFER TO THE DELEGATION OF THE STATE AGENCY OF THE TAX ADMINISTRATION CORRESPONDING TO THE TAX DOMICILE OF THE DECLARANT. TWO. IF THE DECLARATION IS NEGATIVE, THE MONTHLY ENVELOPE CONTAINING HIS COPY MAY BE SUBMITTED EITHER BY REGISTERED POST TO THE TAX MANAGEMENT OFFICE OF THE DELEGATION OF THE STATE AGENCY FOR THE ADMINISTRATION OF THE HOME. PROSECUTOR OF THE DECLARANT OR BY PERSONAL DELIVERY IN THE SAID DEPENDENCY. IN BOTH CASES, THE COPY FOR THE MONTHLY ENVELOPE WILL BE ACCOMPANIED BY PHOTOCOPY OF THE CREDIT CARD OF THE TAX IDENTIFICATION NUMBER, IF THE SAME DOES NOT BEAR THE IDENTIFYING LABELS. THREE. IN THE CASE OF THE DECLARATION FOR THE LAST PERIOD OF THE YEAR, THE MONTHLY ENVELOPE MUST BE DISPENSED WITH AND ONLY THE ANNUAL ENVELOPE OF THE MODEL 190, WHICH SHALL ALSO BE INTRODUCED FOR THE SAID ENVELOPE, SHALL BE USED ALL PERIODS DECLARED DURING THE YEAR. SIXTH. DEADLINE FOR SUBMISSION OF MODEL 110. THE PRESENTATION AND THE ENTRY OF THIS DECLARATION SHALL BE MADE IN THE FIRST TWENTY CALENDAR DAYS OF THE MONTHS OF APRIL, JULY, OCTOBER AND JANUARY IN RELATION TO THE AMOUNTS WITHHELD AND THE REVENUE TO ACCOUNT CORRESPONDING TO THE FIRST, SECOND, THIRD, AND FOURTH QUARTER OF THE CALENDAR YEAR, RESPECTIVELY. SEVENTH. DEADLINE FOR SUBMISSION OF MODEL 111. THE PRESENTATION AND ENTRY OF THIS DECLARATION SHALL BE MADE IN THE FIRST TWENTY CALENDAR DAYS OF EACH MONTH, IN RELATION TO THE QUANTITIES RETAINED AND THE REVENUE TO BE MADE CORRESPONDING TO THE PREVIOUS IMMEDIATE MONTH. BY DEROGATION, THE DECLARATION AND ENTRY FOR JULY SHALL BE MADE DURING THE PERIOD FROM 1 AUGUST TO 20 SEPTEMBER AT THE LATEST. REPEAL PROVISION THE ORDER OF 21 MARCH 1985, AS REGARDS THE APPROVAL OF THE AND THE ORDER OF 29 JANUARY 1991, AS REGARDS THE APPROVAL OF THE MODEL 110, IS HEREBY REPEALED. MONTHLY STATEMENT. LARGE COMPANIES> AND THE FINAL DISPOSITION THIS ORDER SHALL ENTER INTO FORCE ON THE DAY FOLLOWING ITS PUBLICATION IN WHAT I THINK IS A VV. II. MADRID, 29 JANUARY 1992. CATALAN SOLCHAGA ILMOS. SRES. DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION AGENCY AND DIRECTOR GENERAL OF TAXES. (ANNEX I AND II OMITIDS)
