{"id":31195,"date":"2017-04-20T16:49:28","date_gmt":"2017-04-20T14:49:28","guid":{"rendered":"http:\/\/www.edenred.es\/?p=6009"},"modified":"2025-02-13T15:24:40","modified_gmt":"2025-02-13T14:24:40","slug":"modelos-irpf-pymes-hacienda","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/modelos-irpf-pymes-hacienda\/","title":{"rendered":"Which personal income tax forms do SMEs have to submit to the tax authorities?"},"content":{"rendered":"<p>Small and medium-sized enterprises are not exempted from reporting to the tax authorities the <a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/La_Agencia_Tributaria\/Campanas\/_Campanas_\/Impuesto_sobre_la_Renta_de_las_Personas_Fisicas__IRPF_\/Impuesto_sobre_la_Renta_de_las_Personas_Fisicas__IRPF_.shtml\">Personal Income Tax (IRPF)<\/a>. Moreover, in order to comply with their duty they have to file two forms: the 115 and the 130.<\/p>\n<p>Here we explain what each one of them is for, how it works, who is exempt... <strong>to eliminate all doubts about the IRPF declaration in an SME.<\/strong><\/p>\n<h2>Form 115<\/h2>\n<p>One of the most common expenses of an SME is the rent of the offices where the business is carried out. In addition to informing the tax authorities (with form 036), you have to apply a withholding on account of personal income tax, which you must declare on a quarterly basis. Form 115 is used for this purpose.<br \/>\nIts complementary form is the annual form 180 of an informative nature that summarises all the forms 115 of the year.<\/p>\n<h3>Who is obliged to file Form 115?<\/h3>\n<p>If you have a lease, this paper should be among your documentation for the tax authorities. Whether you are self-employed or a company. There are only a few exceptions:<\/p>\n<ul>\n<li>If the rent does not exceed \u20ac900 per year.<\/li>\n<li>If it is housing that you pay your workers for.<\/li>\n<li>In the case of leasing (financial leasing contracts).<\/li>\n<li>If your landlord proves compliance with the obligation to pay tax for any item of group 861 of Section One of the Rates of the Tax on Economic Activities and it does not result in zero tax liability.<\/li>\n<\/ul>\n<h3>When and how to submit it?<\/h3>\n<p>Nowadays, you can submit your paper Form 115 both physically and online at the <a href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/tramitacion\/GH02.shtml\">Tax Agency website<\/a>. There you will also find <a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/GH02\/tecnica.shtml\">help to fill it in correctly.<\/a><br \/>\nAs for the dates, you will have to be attentive because you will have to declare it quarterly. Remember this calendar:<\/p>\n<ul>\n<li>First quarter: 1 to 20 April inclusive.<\/li>\n<li>Second term: from 1 to 20 July inclusive.<\/li>\n<li>Third trimester: from 1 to 20 October inclusive.<\/li>\n<li>Fourth quarter: from 1 to 30 January inclusive.<\/li>\n<\/ul>\n<p>At the end of the year, don't forget to fill in form 180, which is the annual version of form 115.<\/p>\n<h2>Form 130<\/h2>\n<p>The latter is a <strong>quarterly statement of income and expenditure<\/strong> by which advances of the 20% are paid on account of the income tax return (as happens with the pay slips of workers who have their personal income tax deducted from their paychecks each month). As we have said, form 130 is used to pay a <strong>20% of activity performance.<\/strong><\/p>\n<h3>Who is obliged to file form 130?<\/h3>\n<p>All self-employed persons and entrepreneurs. However, professionals who apply a withholding tax of 70% to their invoices (as a minimum) are exempt from filing form 130. Those entrepreneurs who are registered in an activity classified as a business and those who participate in a community of goods may also be exempt, depending on the income corresponding to them.<\/p>\n<h3>When and how to submit it?<\/h3>\n<p>Like form 115, it is filed quarterly, so you can file both at the same time. Please note that when you generate form 130 for the second, third and fourth quarters you will have to add the previous forms again.<br \/>\nYou should also be aware that you must always file it even if you have had no income or expenses during the corresponding quarter.<\/p>\n<p>If you have any doubts about how to fill it in, you can consult the section <a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/G601\/tecnica.shtml\">The Tax Agency's support programme.<\/a><\/p>\n<p>Therefore, remember, as an SME, every quarter, you must <strong>you will have to file two forms with the tax authorities: the 115 and the 130.<\/strong> The first one for the rent of the offices and the second one depending on your economic activity.<span id=\"hs-cta-wrapper-1653913d-15e5-4659-8d2a-19ed76481561\" class=\"hs-cta-wrapper\"><script charset=\"utf-8\" src=\"https:\/\/js.hscta.net\/cta\/current.js\"><\/script><script type=\"text\/javascript\"> hbspt.cta.load(551799, '1653913d-15e5-4659-8d2a-19ed76481561', {}); <\/script><\/span><!-- end HubSpot Call-to-Action Code --><\/p>\n<p><!--HubSpot Call-to-Action Code --><\/p>","protected":false},"excerpt":{"rendered":"<p>Las peque\u00f1as y medianas empresas no est\u00e1n libres de declarar ante Hacienda el Impuesto de la Renta sobre las Personas F\u00edsicas (IRPF). Es m\u00e1s, para cumplir con su deber han de presentar dos modelos: el 115 y el 130. A continuaci\u00f3n te explicamos para qu\u00e9 sirve cada uno de ellos, c\u00f3mo funciona, qui\u00e9n est\u00e1 exento\u2026 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":28942,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-31195","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 modelos de IRPF deben presentar las Pymes a Hacienda? - Blog edenred<\/title>\n<meta name=\"description\" content=\"Averigua todo sobre modelos de IRPF para pymes y c\u00f3mo cumplir con Hacienda. Lee nuestros consejos y evita multas. Entra en nuestro blog de Edenred.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/modelos-irpf-pymes-hacienda\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 modelos de IRPF deben presentar las Pymes a Hacienda? - Blog edenred\" \/>\n<meta property=\"og:description\" content=\"Averigua todo sobre modelos de IRPF para pymes y c\u00f3mo cumplir con Hacienda. Lee nuestros consejos y evita multas. 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