Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Instalments.
General Details
Denomination
Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Instalments.
Procedure type
Taxation
Subject
Taxes
Purpose
Model of declaration to be submitted by those individuals who carry out economic activities in direct estimation, normal or simplified mode in the Personal Income Tax. This form must also be submitted, with the exceptions established in the 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 about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
AEAT offices
Associates
Documentation
Form 130. It will be presented from April 1 to 20, July and October and from January 1 to 30.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/672/2007, of March 19,by which forms 130 and 131 are approved for the self-assessment of the fractional payments on account of the Personal Income Tax corresponding, respectively, to economic activities in direct estimation and economic activities in objective estimation, form 310 of ordinary declaration for the self-assessment of the simplified regime of the Value Added Tax, the place and form of presentation of the same are determined and the Order EHA/3398/2006, of October 26, is modified in terms of direct debit (BOE 22-March-2007)
Processing regulations
Order EHA/672/2007, of March 19,by which forms 130 and 131 are approved for the self-assessment of the fractional payments on account of the Personal Income Tax corresponding, respectively, to economic activities in direct estimation and economic activities in objective estimation, form 310 of ordinary declaration for the self-assessment of the simplified regime of the Value Added Tax, the place and form of presentation of the same are determined and the Order EHA/3398/2006, of October 26, is modified in terms of direct debit (BOE 22-March-2007)
Regulations approving the inclusion of the procedure or service in the registry
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)