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Form 131. Personal Income Tax Companies and professionals taxed under the objective evaluation system. Instalments.

General Details

Denomination

Form 131. Personal Income Tax Companies and professionals taxed under the objective evaluation system. Instalments.

Procedure type

Taxation

Subject

Taxes

Purpose

Model of declaration to be submitted by those individuals who carry out economic activities in objective estimation in the Personal Income Tax. This form must also be submitted, with the exceptions established in current regulations, by individuals who carry out agricultural, livestock, forestry and fishing activities in objective estimation.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

AEAT offices

Associates

Documentation

Form 131

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

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,

approving forms 130 and 131 for the self-assessment of the fractional payments on account of 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 Value Added Tax, determining the place and form of presentation thereof and modifying Order EHA/3398/2006, of October 26, in terms of direct debit. (BOE March 22, 2007)

Processing regulations

Order EHA/672/2007, of March 19,

approving forms 130 and 131 for the self-assessment of the fractional payments on account of 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 Value Added Tax, determining the place and form of presentation thereof and modifying Order EHA/3398/2006, of October 26, in terms of direct debit. (BOE March 22, 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)