Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Instalments.
General Details
Name
Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Instalments.
Procedure type
Taxation
Subject
Taxes
Purpose
Tax return form to be filed by individuals who carry out economic activities in direct estimation, normal or simplified form in Personal Income Tax. This model must also be presented, with the exceptions established in current regulations, by individuals who carry out agricultural, livestock, forestry and fishing activities in direct estimation, normal or simplified mode.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Citizen
Place for presentation
Telematic
Offices of the Tax Agency
Collaborating Entities
Documentation
Form 130. It will be presented from 1 to 20 April, July and October and from 1 to 30 January.
Process/service phases
It has no specific processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Order EHA/672/2007 of 19 March,
approving Forms 130 and 131 for self-assessment of instalment payments on account for Personal Income Tax for the corresponding individual, respectively, for economic activities in direct assessment and economic activities in objective assessment; Form 310 for ordinary tax return in the simplified regime of Value Added Tax self-assessment, determining the place and method of filing the same, and with amendment to direct bank payments Order EHA/3398/2006 of 26 October. (Official State Gazette 22-marzo-2007)
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Order HAP/258/2015 of 17 February,
Amending Order EHA/672/2007 of 19 March, approving Forms 130 and 131 for the self-assessment of payments made in instalments on account of the corresponding Personal Income Tax, respectively, to economic activities in direct estimate and economic activities in objective estimate, form 310 of the ordinary tax return for the self-assessment of the simplified VAT regime , the place and form of presentation of the same are determined and the Order EHA/3398/2006 of 26 October is modified in terms of direct debit. (Official State Gazette 19-February-2015)