Instructions

Personal Income Tax.

Directly estimated economic activities

Payment by instalments - Self-assessment

Form 130

Instructions for filling in your self-assessment form

Important:All monetary amounts required must be expressed in euros, including the decimal part, which shall consist of two digits in any case.Generally, the amounts entered will not be preceded by any sign;however, they may be preceded by a minus sign (“-”) in boxes which establish this possibility.

All mentions in these instructions to the Tax Law and Regulations shall be understood, respectively, as being made to Law 35/2006, of 28 November, on Personal Income Tax and on the partial amendment of the Laws on Corporation Tax, Non-Resident Income Tax and Wealth Tax (Official State Gazette of 29 December) and the Regulations on Personal Income Tax, approved by Royal Decree 439/2007, of 30 March (Official State Gazette of 31 March).

As of 2015, and as a result of the approval of Order HAP/2194/2013, of 22 November, regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns (modified by Order HAP/1846/2014, of 8 October), , the possibility of filing form 130 on pre-printed paper, which must be filed, depending on the case, disappears:

1. Online filing:

   • Whether using a recognised digital certificate identification and authentication system issued pursuant to Law 59/2003, on Electronic Signatures, admissible by the Tax Agency in accordance with prevailing regulations, or
   • using a signature system with password to log on to a register as a user (Cl@vePIN).

2. On printed paper generated exclusively by using the print service developed to this end by the Tax Agency at its electronic office (when the taxpayer is not required to file the self-assessment electronically).

(1) Filer

Enter the ID number, name and surnames of the taxpayer.

(2) Accrual

Tax year:Enter the four digits of the calendar year in which the quarter to which the self-assessment applies falls.

Period: It shall be stated here whether the self-assessment corresponds to the first, second, third or fourth quarter of the calendar year.

(3) Assessment

I. Economic activities in the direct assessment system, normal or simplified mode, other than agriculture, livestock farming, forestry and fishing.

This section will be filled in by individuals who perform economic activities, other than agriculture, livestock farming, forestry and fishing, whose income is determined using the direct estimation method, in either of its forms:normal and simplified.The data relating to agriculture, livestock farming, forestry and fishing activities will not be included in this section, but in section II.

However, individuals performing professional activities are not required to file returns for payments or make any payments for this item if, in the previous calendar year, at least 70% of the income proceeding from these activities were subject to withholding or on-account payment.When starting an activity, the percentage of income subject to withholding or on-account payment during the quarter to which the payment in instalments refers will be taken into account for these purposes.

Important:all the data requested in this section shall be recorded for the cumulative amounts corresponding to the period between the first day of the year and the last day of the quarter for which the self-assessment is being submitted and referring to all the economic activities indicated above.

To calculate and determine the value of admissible earnings and deductible expenses, the regulations applicable to the type of direct evaluation method, whether normal or simplified, applicable in the tax year to each of the economic activities performed shall apply.

Box 01.Enter the total taxable income from the economic activities referred to in this section for the period running from the first day of the year to the last day of the quarter.

Box 02.Enter the amount of expenses that, considered tax deductible, are attributable to the economic activities referred to in this section and correspond to the time period indicated above.

This box will include the sum of tax deductible repayments corresponding to the depreciation of the asset involved in activities performed in the period running from the first day of the year to the last day of the quarter, and, where relevant, the sum of provisions that, corresponding to the time period indicated above, are considered tax deductible.

In the case of activities to which the simplified direct evaluation method applies, this box will feature the value of the repayments, the deductible provisions and expenses that are difficult to substantiate corresponding to the period running from the first day of the year to the last day of the quarter, determined pursuant to the special conditions established in Article 30 of the Tax Regulation.

Box 03.Enter the result of deducting the amount in box 02 from the amount in box 01.If the result is a negative amount, mark it with a minus sign (–). However, the net income from of the circumstances referred to in Article 32.1 of the Tax Law, will be counted for the purposes of payment by instalments, having applied the reduction established in said article.

Box 04.Enter the result of calculating 20% percent of the positive amount in box 03.If the amount in box 03 is negative, enter a zero in box 04.

Dealing with economic activities entitled to the deduction for income obtained in Ceuta or Melilla as referred to in Article 68.4 of the Tax Act, the applicable percentage will be 8% (from the payment be instalments for the 3rd quarter of 2018, as a result of the increase in the reduction - from 50 to 60% - on the general percentage established, introduced in Article 101.11 of Law 35/2006, on Personal Income Tax, by Law 6/2018, of 3 July, on General State Budgets for 2018;previously, that is, until the payment by instalments for the 2nd quarter of 2018, the applicable percentage was 10%).In the event that, in addition to develop other economic activities that do not have the right to this deduction, the applicable percentage in the latter will be 20%.

Box 05.In this box, enter the sum of the positive amounts entered in box 07 of the self-assessments, form 130, corresponding to the previous quarters of the same financial year, less the value of the amounts entered in box 16 of these self-assessments.Any negative sums in box 07 of self-assessments corresponding to the previous quarters shall not be counted.

Box 06.The sum of withholdings and on-account payments made in relation to income from the economic activities referred to in this section, corresponding to the period running from the first day of the year and the last day of the quarter to which the payment in instalments refers, shall be entered in this box.

Box 07.Enter the result of deducting the amount in boxes 06 and 05 from the amount in box 04.If the result is a negative amount, mark it with a minus sign (–).

II. Agricultural, livestock, forestry and fishing activities in direct estimation, normal or simplified modality.

This section will be filled in by individuals who perform agriculture, livestock farming, forestry and fishing activities, whose income is determined using the direct estimation method, in either of its forms:normal and simplified.

However, individuals performing agricultural and livestock activities are not required to file returns for payments or make any payments for this item if, in the previous calendar year, at least 70% of the income proceeding from these activities were subject to withholding or on-account payment.When starting an activity, the percentage of income subject to withholding or on-account payment during the quarter to which the payment in instalments refers will be taken into account.

Likewise, individuals performing forestry activities are not required to file returns for payments or make any payments for this item if, in the previous calendar year, at least 70% of the income proceeding from these activities were subject to withholding or on-account payment.When starting an activity, the percentage of income subject to withholding or on-account payment during the quarter to which the payment in instalments refers will be taken into account.

Box 08.In this box, enter the volume of income in the quarter for which the payment by instalments is being made, including current subsidies and excluding capital subsidies and allowances.

Box 09.In this box, enter the result of calculating the percentage of 2% of the amount shown in box 08 above.

Dealing with agricultural, livestock, forestry or fishing activities entitled to the deduction for income obtained in Ceuta or Melilla as referred to in Article 68.4 of the Tax Act, the applicable percentage will be 0.8% (from the payment be instalments for the 3rd quarter of 2018, as a result of the increase in the reduction - from 50 to 60% - on the general percentage established, introduced in Article 101.11 of Law 35/2006, on Personal Income Tax, by Law 6/2018, of 3 July, on General State Budgets for 2018; previously, that is, until the payment by instalments for the 2nd quarter of 2018, the applicable percentage was 1%).If other agricultural, livestock, forestry or fishing activities are conducted which are not entitled to this deduction, the percentage applicable for the latter will be 2%.

Box 10.In this box, enter the sum of the withholdings and payments on account paid on the income from agricultural, livestock and forestry activities corresponding to the quarter for which the payment by instalments refers.

Box 11.Enter the result of deducting the amount in box 10 from the amount in box 09 in this box.If the result is a negative amount, mark it with a minus sign (–).

III. Total liquidation.

Box 12.This box features the sum of the amounts entered in boxes 07 and 11, taking into account whether they are positive or negative.If the result is a negative amount, enter zero (0).

However, the taxpayer may introduce a higher amount than the amount resulting from this sum in this box, by applying percentages higher than those indicated, pursuant to the provisions of Article 110.4 of the Income Tax Regulation.

Box 13.When the amount of NET income ^(*) obtained from the taxpayer's economic activities, obtained during the financial year prior to the quarter to which the self-assessment corresponds, has been equal to or less than 12,000 euros, the following amount shall be entered in this box, depending on the value of this income:

^(*) Net income from activities prior to applicable, where appropriate, of the reduction for obtaining irregular income and other applicable reductions, where appropriate, on the reduced net earnings of the activity (sum of the boxes for net income:(a) economic activities subject to direct evaluation, (b) economic activities (except for livestock and forestry) subject to objective evaluation, (c) agricultural, livestock and forestry activities subject to objective evaluation, and (d) net income from economic activity attributed by entities under an income allocation scheme) of the Income Tax return for the previous year (boxes 0144, 0173, 0201 and/or 0224 respectively of the Income Tax-2018 return form;boxes 0131, 0158, 0187 and/or 0211 respectively of the Income Tax-2017 return form, boxes 121, 148, 177 and/or 201 respectively of the Income Tax-2016 return form;boxes 118, 143, 172 and/or 195 respectively of the Income Tax-2015 return form).

In the event that during the previous tax year, no economic activities of any kind have been performed, it will be considered that the amount of net income for the previous financial year is equal to zero.

In the event that the taxpayer is also required to file form 131, the amount corresponding to the reduction in payments by instalments referred to in Article 110.3.(c) of the Income Tax Regulation, calculated as per the provisions of this box can be distributed, if such a decision is taken, between forms 130 and 131, provided that the amounts entered in boxes 13 of form 130 and 09 of form 131 do not exceed, for each quarter, the value of the reduction.

In box 14 on form 130, enter the result of performing the operation indicated on form (Box 12 - Box 13).OIf the result is a negative amount, mark it with a minus sign (–).

In box 15 (Negative results from previous quarters), and only if a positive amount has been obtained in box 14 above, you must enter the amount (without a sign) of the negative results that, if applicable, have been obtained in box 19 of any of the previous self-assessments, form 130, for the same tax year and that have not been deducted previously, bearing in mind that in no case may box 15 contain an amount greater than the positive amount entered in box 14.

Box 16. If box 14 has obtained a positive amount and the taxpayer is making payments on loans used for the acquisition or refurbishment of their principal residence for which they are entitled to the deduction due to investment in the principal residence regulated in temporary provision 18 of the Tax Act, enter, where appropriate, in box 16 the amount of the deduction referred to in Article 110.3(d) of the Tax Regulation;in other words:

Important: pursuant to the provisions of the transitional provision eighteen of the Personal Income Tax Law, from 1 January 2013, for the right to the deduction for investment in the taxpayer's main residence and, therefore, to the application of this deduction in form 130, to be valid, compliance with the following and other requirements is necessary:

1. In terms of the acquisition of the main residence, that the property was acquired before 1 January 2013.

2. For the renovation of the main residence, that the taxpayer paid the corresponding sums before 1 January 2013.

If only section "I" of this form has been filled in, the deduction consists of the amount resulting from calculating a percentage of 2% of the amount entered in box 03, with the maximum limit of 660.14 euros for each quarter (the maximum deduction for this concept is 660.14 euros/year).

If only section “II” has been filled in, the deduction consists of the amount resulting from calculating a percentage of 2% of the amount entered in box 08.In this case, the maximum deduction limit for this concept is 660.14 euros per year.

In any case, it should also be noted that the amount entered in box 16 may not exceed the positive difference between boxes 14 and 15 above.

Note: this deduction will not apply if the payments made are for the construction or extension of the principal residence, nor, in accordance with the provisions of Art. 110.3.d), last paragraph of the Income Tax Regulation, in the following cases:

• When the taxpayer simultaneously carries out agricultural, livestock, forestry and fishing activities and other activities.

• When the taxpayer is also required to file form 131 to declare the payment corresponding to the economic activities as part of the objective assessment that they carry out, as is the case under the circumstances referred to in paragraph two of Article 35 of the Tax Regulation, as well as in other cases.

• When, as well as performing economic activities, the taxpayer receives work income and has submitted form 145 to their employer, informing them that they are making payments on loans used to purchase or renovate their main residence.

• For activities, other than agriculture, livestock farming, forestry and fishing when forecast gross income per year corresponding to these is equal to or greater than the sum of 33.007,20 euros.To this end, gross income corresponding to the first quarter of the year or, where applicable, the first quarter in which activity is started shall be considered as forecast gross income per year.

• For agricultural, livestock, forestry or fishing activities, when the forecast volume of income per year from them is equal to or greater than the sum of 33.007,20 euros.To this end, the volume of earnings obtained in the first quarter of the year or, where applicable, the first quarter in which activity is started, excluding capital subsidies and compensation, shall be considered the forecast volume of income per year.

Box 17. Enter the result of deducting the amount in boxes 15 and 16 from the amount in box 14 in this box.If, because box 14 contains a negative amount, a negative amount is obtained in box 17, mark with a minus sign (-). In this case, boxes 14 and 17 shall contain the same amount with a minus sign (-).

Box 18.For complementary self-assessments, the amount of self-assessments to be paid, form 130, filed previously for the same tax year and period, shall be entered in this box.If none of the previous self-assessments resulted in an amount payable (for example, if they were “negative” or “to be deducted” in the following quarters), enter a zero (0) in box 18.

Box 19.Enter the result of deducting the amount in box 17 from the amount in box 18 in this box.If, because box 17 contains a negative amount, a negative amount is obtained in box 19, mark with a minus sign (-). In this case, boxes 17 and 19 shall include the same negative amount and the negative value from the self-assessment form may be deducted from the following payments by installments from the same year, when positive amounts are filed, up to the maximum limit of said amount.

(4) Payment

If the amount entered in box 19 is positive, this amount shall be transferred to the code "I" in the "Income" section and the box corresponding to the form of payment shall also be entered:in cash, bank account or direct debit.If the payment is made by bank account or direct debit, do not forget to provide all the details of the debit account (IBAN code).The deposit amount shall coincide with the amount in box 19.

The procedure for proceeding with the payment of the amount resulting from the self-assessment will be as established in Order HAP/2194/2013, of 22 November (Articles 4 and 6 to 9), regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns (Official State Gazette of 26 December).

(5) To be deducted

If the amount entered in box 19 is negative (marked with a minus sign) and the self-assessment corresponds to the 1st, 2nd or 3rd quarter, mark with a "X" in the space reserved for this purpose in the section "To be deducted". This negative amount in box 19 may be deducted in any of the next payments by instalments for the same year, when a positive amount is recorded.

In this case, if the return is filed in printed forms generated exclusively using the print service developed by the Tax Agency, it must be carried out, pursuant to the provisions of Article 4.5 of the Order HAP/2194/2013, of 22 November, indicated above, directly or must be sent by email, to the Office or Local Office of the Tax Agency corresponding to the tax address of the taxable person.

When filing electronically online, the procedure will follow the provisions set out in Article 11 of the aforementioned Order HAP/2194/2013, of 22 November.

However, if the amount entered in box 19 is negative (marked with a minus sign) and the self-assessment corresponds to the 4th quarter, this section should not be completed, rather the section "Negative” should be filled in.

(6) Negative

If the amount entered in box 19 is zero, or when negative (marked with a minus sign) and the self-assessment corresponds to the 4th quarter, mark in the space reserved for this purpose in the section "Negative".

In this case, if the return is filed in printed forms generated exclusively using the print service developed by the Tax Agency, it must be carried out, pursuant to the provisions of Article 4.5 of the Order HAP/2194/2013, of 22 November, regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns, directly or must be sent by email, to the Office or Local Office of the Tax Agency corresponding to the tax address of the taxable person.

When filing electronically online, the procedure will follow the provisions set out in Article 11 of the aforementioned Order HAP/2194/2013, of 22 November.

(7) Supplementary

Mark the box indicated for this purpose if the self-assessment supplements another self-assessment or multiple self-assessments filed previously for the same income and corresponding to the same year and period.Under these circumstances, the 13-digit identification number of the previous self-assessment must also be inserted.If more than one self-assessment has been filed previously, the identification of the most recent return shall be inserted.

Important:A supplementary self-assessment may only be filed in order to correct errors or omissions contained in a previous self-assessment that generated an unduly low result.Therefore, the supplementary self-assessment must contain an amount payable that is higher than the amount in the previous self-assessment.

The rectification for any other reason of self-assessments previously filed will not give rise to the filing of complementary self-assessments, but rather to the filing with the Tax Administration of a request for rectification of the same when it considers that they have harmed its legitimate interests in any way or that their filing has given rise to undue payments, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of 17 December, General Taxation (BOE of 18) and provided that the Tax Administration has not made a final settlement or provisional settlement for the same reason nor has the period of four years referred to in article 66 of the aforementioned General Taxation Law elapsed.

As part of the supplementary self-assessment, all details referred to in boxes 01 to 17 of the “Settlement” section of Form 130 shall be entered, along with the correct sums; the data entered shall replace those featuring in the same boxes in the previous self-assessment.

Supplementary self-assessments shall be filed using the official form in force during the year and period corresponding to the previous self-assessment.

(8) Signature

Once filled in, Form 130 must be signed by the taxpayer or their representative.How this is signed will depend on the filing option chosen by the taxpayer, by electronic filing;or in paper format, generated exclusively by using the printing service developed for this purpose by the Tax Agency at its e-Office.

Filing period

Form 130 must be filed within the 1st and 20th days, inclusive, of the months of April, July and October, in relation to payments by instalments corresponding, respectively, to the first, second and third quarters of each calendar year.

The period for filing form 130 corresponding to the fourth quarter is between 1 and 30 January of the following year.

When the due date falls on a Saturday or non-business day, it will be extended to the following business day.