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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.7 Installment payments

The electronic headquarters of the Tax Agency incorporates a « Reporter of Income from Economic Activities », where you can consult who is obliged to make installment payments, models, forms and deadlines for submitting installment payments and how they are calculated and incorporated into the income tax return.

Taxpayers in normal or simplified direct estimation will make four quarterly installment payments in model 130 , between 1 and 20 April, July and October, and between January 1 and 30 of the following year. A negative declaration must be submitted in the quarters in which there is no amount to be deposited.

Those who carry out agricultural, livestock, forestry and professional activities are not obliged to make installment payments if in the previous calendar year at least 70% of the income from their activity (excluding compensation and subsidies in the case of agricultural, livestock and forestry activities) were subject to withholding or payment on account. In the first year of activity, to calculate it, the income subject to withholding or deposit on account in each quarterly period to which the installment payment refers will be taken into account.

The amount of each of the installment payments will be calculated as follows:

  1. business and professional activities other than agricultural, livestock, forestry and fishing activities : 20% of the net return from the beginning of the year to the last day of the quarter to which the payment relates. The installment payments that would have been due for the previous quarters of the same year will be deducted, if the planned deduction had not been applied in the event that the amount of the net income from economic activities of the previous year is equal to or less than €12,000. In the activity of leasing real estate and transferring image rights, withholdings and payments on account will be deducted from the first day of the year to the last day of the quarter to which the installment payment refers. 

  2. Agricultural, livestock, forestry and fishing activities: 2% of revenue volume for the quarter, excluding capital grants and compensation. Withholdings and income on account for the quarter will be deducted. 

These percentages will be reduced by 60% for economic activities that are entitled to the deduction in the quota provided for income obtained in Ceuta and Melilla and on the island of La Palma (when they have habitual and effective residence on that Island) for those tax periods 2022 and 2023.

The taxpayer may apply fractional payment percentages higher than those indicated above.

Taxpayers in objective estimate will make four quarterly installment payments in model 131 between April 1 and 20, July and October, and between January 1 and 30 of the following year. They must submit a negative declaration in the quarters in which there is no amount to be deposited. 

The amount of each of the installment payments is calculated as follows:

  1. Business activities (except agricultural and livestock): 

    • 4% of the performance resulting from the application of the modules based on the base data as of January 1 (if any base data could not be determined On January 1, the previous year will be taken; If no base data could be determined, the installment payment will be 2% of the sales volume or income for the quarter). When an activity is started, the base data will be that of the start day.

    • 3% when you have a salaried person.

    • 2% when paid staff are not available. 

  2. Agricultural, livestock and forestry activities: 2% of revenue volume for the quarter, excluding capital grants and compensation.

These percentages will be reduced by 60% for economic activities that are entitled to the deduction in the quota provided for income obtained in Ceuta and Melilla, and on the island of La Palma (when they have habitual and effective residence on that Island) for the 2022 and 2023 tax periods.

The economic activities carried out both under direct estimation and objective estimation may deduct from the amount to be paid for the installment payment, in addition:

  • An additional reduction of €25, €50, €75 or €100 when the net income from economic activities of the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.

    If this last reduction is greater than the remaining amount of the installment payment once reduced by the withholdings and payments on account already made, the difference may be deducted in the following installment payments of the same tax period, the positive amount of which allows it.

  • Those who use external financing to acquire or rehabilitate their habitual residence for which they are entitled to the transitional regime of the deduction for investment in habitual residence, will be entitled to the following deductions:

    • For direct estimation with foreseeable full annual returns less than €33,007.20: 2% of the net return from the first day of the year (maximum €660.14 per quarter).

    • For objective estimation with net returns resulting from applying the objective estimation less than €33,007.20: 0.5% on said returns.

    • In agricultural, livestock, forestry or fishing activities with foreseeable annual income of less than €33,007.20: 2% of the quarter's revenue volume, excluding capital grants and severance payments.

    In no case can this last deduction exceed a maximum accumulated amount of €660.14 in the tax period).

Form of presentation of models 130 and 131

They can be submitted electronically over the Internet or through printed paper (pre-declaration) generated exclusively by using the printing service developed for these purposes by the AEAT at its electronic headquarters.