Instructions

Personal Income Tax

Directly estimated economic activities

Payment by instalments - Self-assessment

Form 130

Instructions for filling in your self-assessment form

Note: All monetary amounts requested must be expressed in euros, stating the decimal part, which will consist of two digits in all cases. The amounts entered will not be preceded by any sign in general; However, in the boxes in which it is established, the entries will be admitted preceded by the minus sign ("-").

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).

Form 130 must be filed, as appropriate:

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. In printed paper generated exclusively by using the printing service developed for this purpose by the Tax Agency in its E-Office (when the taxpayer must not file the self-assessment electronically).

(1) Filer

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

(2) Accrual

Tax year: The four figures for the calendar year to which the self-assessment is due for the quarter are stated.

Period: This will be recorded if 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.

Note: All the data requested in this section will be recorded by the cumulative amounts corresponding to the period from the first day of the year to the last day of the quarter for which the self-assessment is presented and referring to the aforementioned economic activities.

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. We hereby enter the amount of the expenses that, having the consideration of tax deductibles, are attributable to the economic activities referred to in this section and correspond to the period specified above.

This box also includes the amount of tax deductible repayments corresponding to depreciation experienced by fixed assets affected by the activities carried out in the period from the first day of the year to the last day of the quarter, as well as, where applicable, the amount of the provisions that , corresponding to the aforementioned period, are also considered tax deductible.

In the case of activities to which the simplified modality of the direct estimation method is applicable, the amounts of repayments, deductible provisions and expenses that are difficult to justify for the period from the first day of the year to the last day of the quarter, determined in accordance with the specialities 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 a negative amount is found, obtain 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. Obtain the result of applying the percentage of 20 per 100 on the positive amount in box 03. If the amount in box 03 is negative, enter a zero in box 04.

In the case of economic activities with the right to deduction for income obtained in Ceuta or Melilla or, exceptionally, for the 2023 financial year in the Isla de la Palma , as referred to in article 68,4 and D.A. 8 of the Tax Act, the applicable percentage will be %. If other economic activities are carried out that do not have the right to this deduction, the applicable percentage for the latter will be 20%. 100

In general, the percentage to be applied will be 20% (8% for economic activities in Ceuta and Melilla or, exceptionally, for 2023, also in the Isla de la Palma). However, the taxpayer may apply percentages higher than those indicated (article 110,4 of the Personal Income Tax Regulation).

Box 05. The sum of the positive amounts in box 07 of the self-assessments, form 130, corresponding to the previous quarters of the same financial year, reduced by the sum of the amounts recorded in box 16 of the aforementioned self-assessments. Any negative sums in box 07 of self-assessments corresponding to the previous quarters shall not be counted.

Box 06. Sum of the withholdings and payments on account incurred on the income from the economic activities referred to in this section, corresponding to the period from the first day of the year to the last day of the quarter referred to in the instalment payment.

Box 07. It is the result of deducting the amount from box 05 and 06 to the amount in box 04. If a negative amount is obtained, we will enter it preceded by the minus sign (-).

II. Agriculture, livestock farming, forestry and fishing in the direct assessment system, normal or simplified mode.

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, we enter the volume of income for the quarter in which the instalment payment is made, including current subsidies and excluding capital grants and compensation.

Box 09. The amount resulting from applying the percentage of 2 per 100 on the amount shown in box 08 above will be shown in this box.

In the case of agricultural, livestock, forestry or fishing activities with the right to deduction for incomes obtained in Ceuta or Melilla or, exceptionally, for the 2023 financial year on the Isla de la Palma , as referred to in Article 68,4 and the of the applicable percentage shall be 68,4% of the tax law, as referred to in article 0.8 of the Tax Act. 100 In addition, if other agricultural, livestock, forestry or fishing activities that do not have the right to this deduction are carried out, the applicable percentage for the latter will be 2%. 100

In general, the percentage to be applied will be 2% (0.8% for economic activities in Ceuta and Melilla or, exceptionally, for 2023, also in the Isla de la Palma). However, the taxpayer may apply percentages higher than those indicated (article 110,4 of the Personal Income Tax Regulation).

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. This box is the result of deducting the amount from box 10 to box 09. If a negative amount is obtained, obtain the minus sign (-).

III. Total settlement.

Box 12. This box is the result of adding, taking into account their respective signs, the amounts entered in boxes 07 and 11. If a negative amount is obtained, enter the zero number (0).

Box 13. When the amount of the NET yields ^(*)Of the economic activities of the taxpayer, obtained in the year prior to the quarter for which the self-assessment is carried out, it has been equal to or less than 12,000 euros, the following amount will be entered in this box, depending on the amount of the aforementioned returns:

^(*) Net return on activity prior to the application, if applicable, of the reduction for obtaining irregular returns and other applicable reductions, if applicable, on the reduced net return of the activity (sum of the boxes corresponding to net returns: A) economic activities in direct estimation, b) of economic activities (except for agricultural and forestry activities) in objective estimation, c) of agricultural, livestock and forestry activities in objective estimation and d) net economic activity performance attributed by entities in the income allocation regime) of the previous year's Personal Income Tax return (boxes 0224, 1479, 1553 and/or 1577, respectively, of the form of Personal Income Tax return both for the 2021 and 2022 financial years).

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.

It is important to remember that, if the taxpayer is also obliged to file form 131, the amount corresponding to the minimum payment in instalments referred to in Article 110.3.c) of the Tax Regulation, calculated as indicated in this box, can be distributed, if this is how it is decided, between both forms 130 and 131, provided that the amounts entered in boxes 13 of form 130 and 09 of form 131 do not they exceed the amount of the reduction for each quarter as a whole.

In box 14 of form 130, the result of carrying out the operation indicated on the form will be recorded (Box 12-Box 13). If a negative amount is obtained, it will be recorded with a minus sign (-).

In box 15 (Negative results from previous quarters), and only if in box 14 above it has been obtained a positive amount , we must state 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, of the same financial year and that have not been deducted before, taking into account that under no circumstances may a higher amount be included in box 15 than the positive amount stated in box 14.

Box 16. If a positive amount has been obtained in box 14 and the taxpayer is making payments for loans intended for the acquisition or rehabilitation of their main residence for which you are going to be entitled to the deduction for investment in a main residence regulated in the eighteenth transitory provision of the Act the amount of the deduction referred to in Article 110.3.d of the Tax Regulation shall be stated in box 16; in other words:

Note: In accordance with the provisions of the transitional provision of the Personal Income Tax Act, from 1 January 2013 the right to the deduction for investment in a primary residence and, therefore, to the application of this deduction in Form 130, it will, inter alia, require compliance with the following requirements:

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 completed, the deduction is constituted by the amount resulting from applying the percentage of 2 per 100 to the amount stated in box 08. In this case, the maximum deduction limit for this concept is 660.14 euros per year.

In any case, it must also be taken into account that the amount stated in box 16 cannot be greater than the positive difference between boxes 14 and 15 above.

Note: This deduction will not be applicable if the payments made are used to build or expand the main residence, or in accordance with the provisions of article 110.3.d), the last paragraph of the Personal 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. This box will be the result of deducting the amount from boxes 15 and 16 of the amount in box 14. If, as box 14 is negative, a negative amount is obtained in box 17, it must be reflected in the minus sign (-). In this case, boxes 14 and 17 shall contain the same amount with a minus sign (-).

Box 18. In the case of supplementary self-assessment, we will enter in this box the result to be paid for self-assessments, form 130, previously filed for the same financial year and period. If no of the previous self-assessments resulted in a quantity to be paid, (for example, they were "negative" or resulting in "to be deducted" in the following quarters), we will enter the zero number (0) in box 18.

Box 19. In this box, the result of deducting the amount from box 17 from the amount in box 18 must be reflected. 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 must contain the same amount with a minus sign and the negative result of the self-assessment may be deducted in any of the following instalment payments for the same financial year, the positive amount of which permits it and the maximum limit of that amount.

(4) Income

If the amount stated in box 19 is positive, this amount will be transferred to the "I" code in the "Deposit" section, and the box corresponding to the payment method must also be indicated: 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 amount of the deposit will coincide with that shown 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 stated in box 19 is negative (with a minus sign) and is a self-assessment corresponding to one of the quarters 1., 3 or ., we must mark with an "X" in the space reserved for this purpose in the section "A deducing." This negative amount in box 19 can be deducted from any of the following instalment payments for the same year, the positive amount of which allows it.

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 stated in box 19 is negative (with a sign minus) and is a self-assessment corresponding to the quarter, we will not complete this section, but the "Negative" section. 4

(6) Negative

If the amount stated in box 19 is equal to zero, or if, if negative (with minus sign), this is of the self-assessment corresponding to the quarter, we must mark in the space reserved for this purpose in the " Negative " section. 4

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

We will check the box indicated for this purpose when this self-assessment is complementary to another or other self-assessments filed previously for the same purpose and corresponding to the same financial year and period. In this case, we will also record in this section the identification number of 13 digits of the previous self-assessment. If more than one self-assessment has been filed previously, we will record the identification number of the last self-assessment.

Important: You will only file a supplementary self-assessment when it aims to regularise errors or omissions from another previous self-assessment that would have led to a result lower than due. therefore, of the supplementary self-assessment must be an amount to be paid in excess of that of the previous self-assessment.

The rectification for any other reason of self-assessments presented above will not result in the presentation of supplementary self-assessments, but rather the filing a request for rectification with the Tax Administration when it considers that they have damaged their legitimate interests in any way or that their presentation has resulted in the execution of undue income, in accordance with Articles 120,3 and 221,4 of Act 58/2003, of 17 December, General Tax (Official State Gazette of 18 December) and provided that it has not been carried out by the Tax Administration, final settlement or provisional settlement for the same reason, and for the last four years, as referred to in Article 66 of the aforementioned General Tax Law, it has not passed.

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 completed, form 130 must be signed by the taxpayer or their representative. The form of execution of this signature will depend on the presentation option chosen by the taxpayer, either by electronic filing; Or by means of printed paper generated exclusively by using the printing service developed for these purposes by the Tax Agency in its E-Office.

Filing period

Form 130 must be filed within the periods between 1 and 20, inclusive, from April, July and October, in relation to the corresponding instalment payments, respectively, in the first, second and third quarters of each calendar year.

The deadline for filing form 130 for the fourth quarter is 1 January and 30 January of the following calendar year.

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