tax agency

Form 130 aeat is a self-assessment form for the payment in installments of Personal Income Tax that must be filed by persons who carry out economic activities under the normal or simplified direct estimation regime.
This is a quarterly declaration of income and expenses in which the self-employed pay an advance payment of 20% on their personal income tax return. The same applies to employers and payroll taxes deducted from salaries. The difference is that the 20% is offset against form 130.
The net result must be put in box 03 at the end of the quarter, and then 20% of this result must be measured in box 04. In this box you must put the value zero if the result is negative (losses).
These two amounts are subtracted from the 20% that we receive from the positive net result of the fiscal year (box 04) and from the final amount of the payment of the previous tranche corresponding to this modality (box 07).
The amount is reduced to 2% instead of 20% for this type of economic activity, but not from the accumulated profit, but from the total profit of the activity, including aid and subsidies to the activity but not including aid or subsidies received for expenses or compensation. Withholdings and payments on account are subtracted from the total. Finally, we have the result of the installment payment for this modality, which is box 11.

irpf spain

In this article we explain step by step everything you need to know about the model 130 of the IRPF of the self-employed: what it is, how it works, how to fill in each box, deadlines, where to file it and a detailed example of the calculation of the amount to be included in box 13.
Form 130 is the self-assessment form for the fractioned payment of Personal Income Tax that must be filed by all individuals who carry out economic activities by means of normal or simplified direct estimation.
Clearly speaking, it is a quarterly declaration of income and expenses for which the self-employed are paying advances of 20% on account of their income tax return, as it happens with the employees and the IRPF withholding that is deducted from their paychecks. The difference is that with form 130, 20% of the income from the activity is paid.
The best way to understand how the IRPF form 130 works and how to comply with this tax obligation, if you are correpsonde, is that you turn to an online consultancy like Infoautónomos, with which from 29.99 euros per month you ensure the management of the taxes of your business.

tax agency electronic office

The model 130 is the model of self-assessment of the IRPF installment payment that must be presented by the individuals who carry out economic activities through normal or simplified direct estimation.
The best way to understand how the IRPF form 130 works and how to comply with this tax obligation, if you need to, is to turn to an on-line consultancy such as Infoautónomos, with which from 25 euros per month you can ensure the administration of your business taxes.
The net result at the end of the quarter will be placed in box 03, and then 20% of this result will be calculated in box 04. If the result is negative (losses), the value zero will be placed in this box.
In the case of the declarations of the 2nd, 3rd and 4th quarter it is necessary to include the sum of the amounts of the 130 previous models that we comply with (box 05). It is also necessary to include the amounts of the withholdings that we have suffered during the fiscal year. (box 06)

model 130 irpf box 13

Excel template designed for the management of self-employed taxes. It serves as a book of income and expenses of a self-employed, also facilitates the calculation of the quarterly declaration models 130 and 303. In addition, it calculates the annual summary of VAT Model 390, summarizes the data of economic activities of the annual declaration of IRPF, facilitates the calculation of Model 347.
Try to read the comments that have been included in some cells (they appear with a red dot at the top right), in case they help you, you can see the calculations that each cell performs in the formula bar.
I think it is an excellent template and thank you for sharing it, it is not quite finished yet, is it? Actually I keep a very simple accounting and I don’t use investment goods book or funds or supplies as I don’t have anything to put in them, but I would like to see it finished. Thank you.
Hi, I am the one with the 5th comment. It seems to me that there is an error in the page MODEL 303 in the box with the name of the weapon, AK47. If the VAT carried forward from previous quarters is negative, it miscalculates it. It seems to me that it is fixed by removing the minus sign, i.e. it would look like this:=SUM(AK40;AK41;D51)If I am right, I hope I have helped you minimally.Thank you very much once again.Daniel

Leer más  Funciones de un community manager