Skip to content
V2551-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

Form 130 should only include income from business activities subject to instalment payments

A professional performing an activity subject to withholdings who plans to start a business activity under the equivalence surcharge asks whether both incomes must be included in Form 130. The DGT responds that only the business activity subject to mandatory instalment payments must be declared.

In 6 key points

Lifecycle

2019-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact