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OBLIGACIÓN DE PRESENTAR MODELO 130
OBLIGACIÓN DE PRESENTAR MODELO 130
El modelo 130 es un modelo que es necesario rellenar por parte de los profesionales autónomos, pero ¿siempre es obligatorio? ¿cuándo nace la obligación? son algunas de las preguntas más frecuentes. En primer lugar, nos remitimos al artículo 109 del reglamento del IRPF cuyo párrafo segundo indica lo siguiente: “Los contribuyentes que desarrollen actividades profesionales no estarán obligados a…
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