Box 132. Personal Income Tax [Form 036]

Form 036: Box 132. Modification of data relating to Personal Income Tax. (Page 6)

Box 132 must be completed when, in a declaration subsequent to the declaration of registration in the activity, you intend to communicate new census data relating to IRPF , which vary from those initially communicated or which are new.

For example, the applicable base estimation regime or the registration or cancellation of the obligation to make fractional payments on account of IRPF .

For more information, please consult the "Personal Income Tax" section of this guide.