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The inquirer asks whether they must submit forms 036 or 037 to communicate that they are no longer required to file form 130 for instalment payments. The DGT responds that a modified census declaration must be submitted to report the cessation of this obligation.
Cuestión planteada ¿Está obligado a presentar el modelo 036 o 037 (declaración censal) comunicando dicha situación con anterioridad a dejar de presentar el modelo 130 (pagos fraccionados)?.
Cuando concurra un hecho que motive la desaparición de la obligación de presentar el modelo 130 de pagos fraccionados del IRPF, el contribuyente está obligado a presentar una declaración modificativa de los modelos 036 o 037. Esto se debe a que el alta o baja en la obligación de realizar pagos fraccionados es información que debe comunicarse a la Administración tributaria.
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