3.7 Split payments
The Tax Agency's electronic headquarters includes a " Economic Activities Income Informant ", where you can check who is required to make split payments, models, forms and deadlines for submitting split payments and how they are calculated and included in the 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.
Those who carry out agricultural, livestock and forestry activities and professionals are not required to make split 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 order to calculate the first year of activity, the income subject to withholding or payment on account in each quarterly period to which the fractional payment refers will be taken into account.
The amount of each of the split payments will be calculated as follows:
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Business activities and professional activities other than agriculture, livestock, forestry and fishing : 20% of the net income from the beginning of the year until 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.
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Agricultural, livestock, forestry and fishing activities: 2% of the quarter's revenue volume, 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 rate 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 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, 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:
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Business activities (except agricultural and livestock):
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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.
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3% when you have a salaried person.
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2% when there is no salaried staff available.
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Agricultural, livestock and forestry activities: 2% of the quarter's revenue volume, excluding capital grants and compensation.
These percentages will be reduced by 60% for economic activities that are entitled to the deduction in the rate 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 tax periods 2022 and 2023.
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:
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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.
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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:
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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).
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For objective estimation with net returns resulting from applying the objective estimation less than €33,007.20: 0.5% on said returns.
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In agricultural, livestock, forestry or fishing activities with expected annual income of less than €33,007.20: 2% of the quarter's revenue volume, excluding capital grants and compensation.
In no case may this last deduction exceed a maximum accumulated amount of €660.14 in the tax period).
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Form of presentation of models 130 and 131
They can be submitted electronically via the Internet or by means of printed paper (pre-declaration) generated exclusively by using the printing service developed for this purpose by the AEAT in its Electronic Office.