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, indicating the decimal part, which must consist of two digits in all cases. The amounts entered will generally not be preceded by any sign; However, in the boxes where this is established, they 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 submitted, depending on the case:

1. Online filing:

   • either by using an identification and authentication system based on recognized electronic certificates issued in accordance with the conditions established in Regulation (EU) No. 910/2014 of the European Parliament and of the Council, of July 23, 2014, relating to electronic identification and trust services for electronic transactions in the internal market, and in Law 6/2020, of November 11, regulating certain aspects of electronic trust services, which is admissible by the State Agency of Tax Administration according to the regulations in force at any time, 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 printing service developed for these purposes by the Tax Agency in its electronic headquarters (when the taxpayer is not required to submit the self-assessment electronically).

(1) Filer

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

(2) Accrual

Tax year: The four figures of the calendar year corresponding to the quarter for which the self-assessment is made are entered.

Period: It will 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.

Note: All the data requested in this section will be recorded for the accumulated 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 submitted and referring to the set of economic activities mentioned 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. We record here the amount of expenses that, being considered tax deductible, are attributable to the economic activities referred to in this section and correspond to the time period indicated above.

We also include in this box the amount of tax-deductible amortizations corresponding to the depreciation experienced by the fixed assets assigned to the activities carried out in the period between the first day of the year and the last day of the quarter, as well as, where applicable, the amount of provisions that, corresponding to the aforementioned time period, are also considered tax-deductible.

In the case of activities to which the simplified form of the direct estimation method is applicable, the amounts of amortizations, deductible provisions and expenses that are difficult to justify corresponding to the period between the first day of the year and the last day of the quarter, determined in accordance with the special provisions established in article 30 of the Tax Regulations, shall be included in this box.

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, enter 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 applying the percentage of 20 percent 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 a deduction for income obtained in Ceuta or Melilla or , exceptionally for the year 2023 and also from the 2nd quarter of 2024 on the Island of La Palma , as referred to in article 68.4 and DA 57 of the Tax Law, the applicable percentage will be 8%. In the event that other economic activities are also carried out that are not entitled to said deduction, the percentage applicable to the latter will be 20 percent .

As a general rule, the percentage to be applied will be 20% (8% in the case of economic activities in Ceuta and Melilla or, exceptionally for the year 2023 and also from the 2nd quarter of 2024 on the Island of La Palma ). However, the taxpayer may apply higher percentages than those indicated (art. 110.4 Personal Income Tax Regulations).

Box 05. This must reflect the sum of the positive amounts entered in box 07 of the self-assessments, form 130, corresponding to the previous quarters of the same year, reduced by the amount of the sum of the amounts entered 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 between the first day of the year and the last day of the quarter to which the fractional payment refers.

Box 07. It is the result of subtracting the amount in boxes 05 and 06 from the amount in box 04. If a negative amount is obtained, we will record 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 for which the split payment is made, including current subsidies and excluding capital subsidies and compensation.

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

In the case of agricultural, livestock, forestry or fishing activities with the right to a deduction for income obtained in Ceuta or Melilla or, exceptionally for the year 2023 and also from the 2nd quarter of 2024 on the Island of La Palma , as referred to in article 68.4 and DA 57 of the Tax Law, the applicable percentage will be 0.8 per 100 . In the event that other agricultural, livestock, forestry or fishing activities are also carried out that do not have the right to said deduction, the percentage applicable to the latter will be 2 per 100.

As a general rule, the percentage to be applied will be 2% (0.8% in the case of economic activities in Ceuta and Melilla or, exceptionally for the year 2023 and also from the 2nd quarter of 2024 on the Island of La Palma ). However, the taxpayer may apply higher percentages than those indicated (art. 110.4 Personal Income Tax Regulations).

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 subtracting the amount in box 10 from the amount in box 09. If a negative amount is obtained, enter it preceded by 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 number zero (0) .

Box 13. When the amount of NET returns ^(*)of the taxpayer's economic activities, obtained in the year prior to the one corresponding to the quarter for which the self-assessment is made, was equal to or less than 12,000 euros, the following amount will be entered in this box, depending on the amount of said income:

^(*) Net income from activity prior to the application, where applicable, of the reduction for obtaining irregular income and other applicable reductions, where applicable, on the reduced net income from the activity (sum of the boxes corresponding to the net income: a) of economic activities in direct estimation, b) of economic activities (except agricultural, livestock and forestry) in objective estimation, c) of agricultural, livestock and forestry activities in objective estimation and d) net income from economic activity attributed by entities under the income attribution regime) of the personal income tax return for the previous year (boxes 0224, 1479, 1553 and/or 1577, respectively, of the personal income tax return model for both the 2021, 2022 and 2023 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, in the event that the taxpayer is also required to submit Form 131, the amount corresponding to the reduction of the fractional payment contemplated in article 110.3.c) of the Tax Regulations, calculated as indicated in this box, may be distributed, if so 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 exceed in total, for each quarter, the amount of the reduction.

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

In box 15 (Negative results from previous quarters), and only if a positive amount had been obtained in box 14 above , we must indicate the amount (without a sign) of the negative results that, where applicable, had been obtained in box 19 of any of the previous self-assessments, form 130, for the same year and that had not been previously deducted, taking into account that in no case may box 15 contain an amount greater than the positive amount entered 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 his/her habitual residence for which he/she will be entitled to the deduction for investment in habitual residence regulated in the eighteenth transitional provision of the Tax Law, the amount of the deduction referred to in article 110.3.d) of the Tax Regulations shall be recorded, where applicable, in box 16; in other words:

Note: In accordance with the provisions of the eighteenth transitional provision of the Personal Income Tax Law, as of January 1, 2013, the right to the deduction for investment in habitual residence and, therefore, to the application of this deduction in form 130, will require, among others, 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 consists of the amount resulting from applying the percentage of 2% on 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 be greater than the positive difference between boxes 14 and 15 above.

Note: This deduction will not be applicable if the payments made are intended for the construction or extension of the habitual residence, nor, in accordance with the provisions of art. 110.3.d), last paragraph of the Personal Income Tax Regulations, 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 subtracting the amount in boxes 15 and 16 from the amount in box 14. If, because box 14 is negative, a negative amount is obtained in box 17, it must be indicated preceded by 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 a supplementary self-assessment, we will record in this box the result to be entered from the self-assessments, form 130, previously submitted for the same fiscal year and period. If none of the previous self-assessments resulted in an amount to be paid (for example, they were “negative” or had a result “to be deducted” in subsequent quarters), we will enter the number zero (0) in box 18.

Box 19. In this box you must reflect the result of subtracting the amount in box 17 from the amount in box 18. 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 show the same amount with a minus sign and the negative result of the self-assessment may be deducted from any of the following split payments of the same fiscal year whose positive amount allows it and with the maximum limit of said amount.

(4) Income

If the amount entered in box 19 is positive, this amount will be transferred to the code “ I ” in the "Income" 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 direct debit or bank transfer, the complete details of the direct debit account (IBAN code) of the collaborating entity must be completed or, as a new feature from the 2024 financial year, in the case of direct debit, those of an account opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area) ; In the latter case, payment must be made through the intermediation of a collaborating entity in the collection management service. The amount of the income will match 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). If the direct debit is made to an account opened in a non-collaborating entity of the SEPA Zone, it will be adjusted to the provisions of article 5 bis of Order EHA/1658/2009, of June 12.

(5) To be deducted

If the amount entered in box 19 is negative (with a minus sign) and it is a self-assessment corresponding to any of the 1st, 2nd or 3rd quarters, we must mark with a “ X ” in the space reserved for this purpose within the section “ To be deducted ”. This negative amount in box 19 can be deducted from any of the following split payments in the same year whose positive amount 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 entered in box 19 is negative (with a minus sign) and it is a self-assessment corresponding to the 4th quarter, we will not complete this section, but rather the section " Negative ".

(6) Negative

If the amount entered in box 19 is equal to zero, or if, being negative (with a minus sign), it is the self-assessment corresponding to the 4th quarter, we must mark in the space reserved for this purpose within 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

We will check the box indicated for this purpose when this self-assessment is complementary to another or other self-assessments previously submitted for the same concept and corresponding to the same fiscal year and period. In such a case, we will also include in this section the 13-digit identification number from the previous self-assessment. If you have previously submitted more than one self-assessment, we will record the identification number of the last one.

Important: Ú A supplementary self-assessment will only be submitted when it is intended to correct errors or omissions in a previous self-assessment that have resulted in a result lower than that required. Consequently, the supplementary self-assessment must result in an amount to be paid that is higher than that of the previous self-assessment.

The rectification for any other reason of previously submitted self-assessments will not give rise to the submission of complementary self-assessments , but rather to the submission to the Tax Authority of a request for rectification thereof when it is considered that they have in any way harmed its legitimate interests or that their submission has given rise to the realization of undue payments, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax Law (BOE of the 18th) and provided that the Tax Authority has not carried out a final settlement or provisional settlement for the same reason nor has the four-year period referred to in article 66 of the aforementioned General Tax 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 completed, Form 130 must be signed by the taxpayer or his representative. The manner in which said signature is made will depend on the presentation option chosen by the taxpayer, whether by electronic presentation; or by printed paper generated exclusively by using the printing service developed for these purposes by the Tax Agency in its electronic headquarters.

Filing period

Form 130 must be submitted between the 1st and 20th, inclusive, of the months of April, July and October, in relation to the fractional payments corresponding, respectively, to the first, second and third quarters of each calendar year.

The deadline for submitting Form 130 for the fourth quarter is between the 1st and 30th of 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.