Form 131.Personal Income TaxEmployers and professionals in Objective Evaluation.Instalments.
General data
Designation
Form 131.Personal Income TaxEmployers and professionals in Objective Evaluation.Instalments.
Type of procedure
Taxation
Subject
Taxes
Object
Tax return form to be filed by those individuals who carry out economic activities in objective estimation for Personal Income Tax.This form must also be filed, with the exceptions established in the regulations in force, by individuals who carry out agricultural, livestock, forestry and fishing activities in objective estimation.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen
Place of presentation
Telematics
AEAT offices
Collaborating Entities
Documentation
Form 131
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- 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.( BOE 22-March-2007)
- Order HAP/258/2015 of 17 February,
modifying Order EHA/672/2007, of 19 March, which approves forms 130 and 131 for the self-assessment of instalments on account of Personal Income Tax corresponding, respectively, to economic activities in direct assessment and economic activities in objective assessment, form 310 of ordinary declaration for the self-assessment of the simplified Value Added Tax system, determining the place and form of presentation of the same and modifying Order EHA/3398/2006, of 26 October, with regard to direct debit.(BOE 19 - February - 2015)