Fourth quarter: January 20 of the following year

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This includes those who are self-employed, whether offering professional, commercial or industrial services, depending on the amount.

Exceptions and special cases
There are certain exceptions, such as those taxpayers whose list of saudi arabia cell phone number activities are subject to a withholding of 70% or more of their income, who are not required to file Form 130.

In addition, those who have already satisfied their tax obligations through other declarations or direct payments may also be exempt.

Frequency and deadlines for model 130
Form 130 is submitted quarterly, coinciding with the four quarters of the fiscal year. The deadlines for submission are as follows :

First quarter: April 20
Second quarter: July 20
Third quarter: October 20
Consequences of failure to meet deadlines
Compliance with the deadlines established for submitting Form 130 to the AEAT is essential to avoid negative financial and administrative consequences from the Tax Agency. This may also take into account livestock, forestry and fishing activities.

These are some of the main repercussions that may arise if the deadline for filing this quarterly declaration is not respected.

Fines and surcharges
One of the most immediate consequences of failure to comply with deadlines is the imposition of financial penalties. The Tax Agency applies fines proportional to the delay time and the amount of undeclared tax. These fines can range from a minimum to a maximum percentage, taking into account the amount that was due to be paid.

Late payment interest
In addition to fines, late payment interest is applied to the total amount of tax not paid within the corresponding period.

These interests are calculated daily and added to the outstanding balance, significantly increasing the taxpayer's financial burden as time passes without regularizing the situation.

Additional inspections and procedures
Repeated or prolonged failure to submit Form 130 may lead the Tax Agency to initiate tax inspection procedures.

These inspections may result in more thorough audits of the taxpayer's tax returns, with the goal of determining the accuracy of the data submitted and ensuring regulatory compliance.

Loss of tax benefits
Failure to comply with the established deadlines may also entail the loss of tax benefits and deductions to which the taxpayer would be entitled.

Failure to file returns on time may result in missed opportunities to claim legal deductions and tax benefits that could have significantly reduced the tax burden.