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V2551-19 19 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pago fraccionado

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.

The question raised

Whether, for the purposes of Form 130, they must include the total income from both activities they carry out, or only that of the business activity for which they are required to make installment payments.

The DGT's ruling

If the taxpayer carries out a professional activity where all income is subject to withholding, they are not required to make installment payments for it. Conversely, if they carry out a business activity without exception, they must file Form 130 solely for said business activity, without including the income and expenses of the professional activity.

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