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Form 130

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Pre130. Book Import Collective

To facilitate the preparation of the fractional payments of the IRPF MODEL 130 of 2024, taxpayers will be allowed to import the data recorded in the registration books of the IRPF in order to obtain the automatic completion of the corresponding boxes of model 130.

In this way, taxpayers who carry out economic activities and are required to keep record books in accordance with the provisions of article 68 of the tax regulations, will be able to transfer the content of the Sales and Income Record Book and the Purchase and Expense Record Book for the calculation of their fractional payments.

This service can be used by individuals who carry out direct estimation, normal or simplified modality:

  • economic activities other than agriculture, livestock, forestry and fishing and/or
  • agricultural, livestock, forestry and fishing activities

UNIFIED BOOKS FOR NATURAL PERSONS ONLINE Personal Income Tax AND RG VAT

It is important to keep unified books for VAT and IRPF since in this way they can be used in the quarterly completion of both form 303 and form 130, in addition to the annual tax return Personal Income Tax itself.

The import of registration books is carried out once to complete the 1st quarter of form 303 and the boxes of the 1st quarter of form 130 are automatically filled in or vice versa, at the taxpayer's choice.

When submitting Form 100, the taxpayer already has the data from the boxes in the section Performance of economic activities in direct estimation at his disposal thanks to the periodic import of registration books.

The transfer or import of Books will be technically subject to the format of the books being the standard format of registration books established here and published by the Tax Agency in the Electronic Office.

This service will be provided through the "Import Registration Books" functionality within the model 130 form.

Its operation will consist of reusing the record books that you had previously imported (with model 303) as long as they are compatible (same fiscal year and joint keeping) or, failing that, in reading the file containing the Unified Record Book of Invoices Issued by the VAT and Sales and Income of Personal Income Tax ( LRVI ) and the Unified Record Book of Invoices Received from VAT and Purchases and Expenses of Personal Income Tax ( LRCG ), which the user will have to select within your team, to calculate the content of the boxes corresponding to the Computable Income and determine the Tax Deductible Expenses respectively from the entries recorded in said books.

That is, this functionality will allow you to automatically create the "I" section. Economic activities in direct estimation, normal or simplified modality, other than agricultural, livestock, forestry and fishing activities" and "II Agricultural, livestock, forestry and fishing activities in direct estimation, normal or simplified modality" of the fractional payment of IRPF for economic activities in direct estimation from the selection of the file that contains both the LRVI and the LRCG .

To make the import of registration books in Model 130-2024 viable, the following specific requirements have had to be added to the format:

  • Only files in Excel XLSX format can be imported.
  • The file size cannot exceed 4 MB.
  • All the IRPF Registration Books (the Sales and Income Book and the Purchases and Expenses Book) must be in a single file and each book must be on a different sheet/tab. So the Excel file will have at least 2 sheets/tabs.
  • Each Book will contain the entries of all economic activities carried out by the taxpayer. That is, each book will be on a single sheet/tab regardless of whether it develops one or more economic activities.
  • Each Book will contain all the entries made by the taxpayer in the period between the first day of the year and the last day of the quarter. That is, the presentation of the registration books will be done WITHOUT dividing by quarter
  • Each Sheet/Tab must be named according to one of the values published in the standard format ( LRVI : INCOME, ISSUED_INCOME; LRCG : EXPENSES, RECEIVED_EXPENSES).