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

3.7 Split payments

The Electronic Headquarters of the Tax Agency incorporates a "Virtual Rental Assistant», where you can find out who is required to make split payments, the forms, methods, and deadlines for submitting split payments, and how they are calculated and included in your income tax return.

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

Installment payments should not be made:

  • In the activities professionals when, in the previous calendar year, at least the 70% of the income from the activity were subject to withholding or payment on account.
  • In the activities agricultural, livestock and forestry when, in the previous calendar year, at least the 70% All income from the operation, with the exception of current or capital subsidies and compensation, was subject to withholding or payment on account.

When you start an activity, to calculate the 70%, you will take into account the income subject to withholding or on-account payment from the period to which the instalment payment refers.

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

  1. Business activities and professional activities other than agriculture, livestock, forestry and fishing : 20% of the net income from the beginning of the year to the last day of the quarter to which the payment refers. The fractional payments that would have been due for the previous quarters of the same year will be deducted if the deduction provided for in the case where the amount of net income from economic activities of the previous year is equal to or less than €12,000 had not been applied. In the case of real estate leasing and image rights transfer activities, 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 split payment refers. 

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

When you carry out the activity in Ceuta and Melilla, the percentage of the split payment will be reduced by 60%. In 2025, starting from the 4th Quarter, if you have your habitual and effective residence on the island of La Palma, the percentage of the installment payment will be reduced by 60%.

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

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

The amount of each of the split 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 as of January 1, the data from the previous year will be taken; If no base data can be determined, the split payment will be 2% of the sales volume or income for the quarter). When an activity is started, the base data will be from the start date.

    • 3% when you have an employee.

    • 2% when no salaried staff is available. 

  2. Agricultural, livestock and forestry activities: 2% of quarterly revenue volume, excluding capital grants and severance payments.

These percentages will be reduced by 60% on an exceptional basis on the island of La Palma (when they have their habitual and effective residence on that island) for the tax periods 2022, 2023 and 2024 (and the last quarter of 2025).

Economic activities carried out both under the direct estimate regime and under the objective estimate may also deduct from the amount to be paid for the split payment:

  • An additional reduction of €25, €50, €75 or €100 when the net income from economic activities in 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 split payment after deducting the withholdings and payments on account already made, the difference may be deducted from the following split payments of the same tax period, whose positive amount allows it.

  • Those who use external financing to acquire or renovate 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 expected annual gross returns less than €33,007.20: 2% of the net income 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 expected annual income of less than €33,007.20: 2% of quarterly revenue volume, excluding capital grants and severance payments.

    In no case may 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 via the Internet or on printed paper (pre-declaration) generated exclusively through the use of the printing service developed for this purpose by the AEATon its electronic headquarters.