Articulo 110.3 reglamento irpf

Rome iii regulation

Article 110.3 c) of the Personal Income Tax Regulations provides for a deduction for form 130 which is little known but which can represent a good saving if you meet one of these two conditions:

The amount of the reduction shall be indicated in the section “To be deducted: reduction by application of the deduction referred to in article 110.3 c) of the Tax Regulations” in box [13] of form 130.

The answer is yes, because although the table does not indicate the option “No income” if the amount is less than 9.000€ (whatever it is), the amount of the reduction to be applied will be the highest one, which is 100€.

When the form 130 comes out as “Negative/ No activity” or with an amount lower than the reduction, the difference can be kept for any of the following installment payments corresponding to the same tax period whose positive amount allows it and up to the maximum limit of said amount (since the form 130 is for installment payments and can never be negative, nor generate the right to a refund).

Crr artículo 111

(1) A los efectos de las limitaciones de las contribuciones del 11 CFR 110.1 y 110.2, todas las contribuciones realizadas o recibidas por más de un comité afiliado, independientemente de que sean comités políticos según el 11 CFR 100.5, se considerarán realizadas o recibidas por un único comité político. Véase 11 CFR 100.5(g). La aplicación de este párrafo significa que todas las contribuciones realizadas o recibidas por los siguientes comités se considerarán realizadas o recibidas por un único comité político

(iv) Una organización de afiliados, (distinta de los comités de partidos políticos, véase el párrafo (b) de esta sección), incluidas las asociaciones comerciales o profesionales, véase 11 CFR 114.8(a), y/o las entidades estatales y locales relacionadas con dicha organización o grupo; o

(i) La Comisión puede examinar la relación entre las organizaciones que patrocinan comités, entre los propios comités, o entre una organización patrocinadora y un comité establecido por otra organización para determinar si los comités están afiliados.

Eu succession regulation

Yes, when making the quarterly installment payment, article 110.3.c of the Personal Income Tax Regulation establishes a deduction of up to 400 euros per year for taxpayers who in the previous year have obtained net income from economic activities equal to or less than 12,000 euros.

In this sense, in the first year in which you exercise an economic activity as self-employed, it is considered that the amount of net income of the previous year is zero, so do not forget to apply this deduction, any help is little when you are starting.

These amounts are independent of the time that you have been exercising the economic activity, then you do not have to prorate them in case you were only registered in the activity for a part of the quarter.

In addition, to enjoy this reduction it is not necessary that the net yield or the fractioned payment is positive, it can be applied even in negative declarations or to deduct: if you have right to this deduction it consigns its amount in the box 13 of the model 130 although the result of the box 12 is zero and you do not have to pay anything. In this way in the installment payment of the next quarter you will have a greater amount to deduct (box 15 of form 130 / box 11 of form 131).

Regulation 2016/1103

We inform you that the websites: “www.agenciatributaria.es” and “www.agenciatributaria.gob.es” have been closed on December 13, and have been replaced in their entirety by the new electronic headquarters of the Tax Agency “sede.agenciatributaria.gob.es”.

If you wish, you can obtain information on the structure and navigation in this new site at the following link: “Structure and navigation in the electronic headquarters”, which will help you to know its structure, navigate through it and locate the information and/or procedures you wish to carry out.

Patricia Gómez

Bienvenid@, soy Patricia Gómez y te invito a leer mi blog de interés.