the Model 10 is for taxpayers to report tax and customs (TA) tax revenues but which have not been periodically reported to the tax authorities over the monthly remuneration statement over the past year.
These include salaries for domestic workers who have not been subject to withholding tax and that the monthly periodic statement has not been verified.
Failure to comply with the declaration obligation within the prescribed period shall be the fine of between EUR 150 and EUR 3 750.
By the end of 2018, Modelo 10 had to be delivered by January 31, but this year, a deadline of 10 February was set for a change through the state budget.
This year, and precisely because the date coincides with a Sunday, the deadline is extended to the next working day today.
Those who have employed a cleaning company are not subject to the obligation to submit the model 10 declaration because in this case it is a service and not a labor payroll.
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