Instructions
Personal Income Tax
Objectively estimated economic activities
Payment by instalments - Self-assessment
Form 131
Instructions for filling in your self-assessment form
Note: All monetary amounts requested must be expressed in euros, indicating the decimal part, which will consist of two digits in any case. The amounts entered, in general, will not be preceded by any sign; However, in the boxes where this is established, they will be accepted 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 131 must be submitted, depending on the case:
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Electronically via the internet:
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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
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using a signature system with password to log on to a register as a user (Cl@vePIN).
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On printed paper generated exclusively through the use of the printing service developed for these purposes by the Tax Agency in its electronic headquarters (when the taxpayer does not must submit the self-assessment electronically).
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Filer
Enter the ID number, name and surnames of the taxpayer.
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Accrual
Tax year: The four figures of the calendar year to which the quarter for which the self-assessment is carried out corresponds are entered.
Period: It will be stated here if the self-assessment corresponds to the first, second, third or fourth quarter of the calendar year.
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Settlement
I. Economic activities in the flat-rate system, 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 and forestry, whose income is determined using the objective estimation method. The data relating to agriculture, livestock farming and forestry activities in objective estimation will not be included in this section, but in section II.
Activity (IAE heading). The heading of the Tax on Economic Activities (IAE) corresponding to each of the economic activities carried out whose net return is determined in an objective estimate and that are considered independent activities for the purposes of applying the aforementioned method will be recorded.
Net performance of the activity for the purposes of installment payment . We must reflect in these boxes the net returns for the purposes of the installment payment corresponding to each of the economic activities carried out referred to in this section of the model.
Generally, the net income corresponding to each activity shall be calculated based on the positive or negative numbers or modules established to this end, taking into account the "annual income per unit prior to amortisation" assigned to these positive or negative numbers or modules, as well as reductions for employment incentives and investment and the applicable corrective rates, as appropriate. Reductions on the net yield established by general provisions for activities in objective estimation shall also apply for the purposes of payments in instalments.
For the purposes of payment in installments, we must record the number of units of each of the signs or modules , as well as the applicable minorities and corrective indices initially in each annual period, will be those corresponding to the base data of the activity referring to January 1 of each year or the day on which the activity begins , in the case of that this had not been exercised in the previous year.
If the base data for each positive or negative number or module is not a whole number, two decimal places shall be used.
When any basic data cannot be determined on the first day of the year, for the purposes of payment in instalments, the data corresponding to the previous year shall be used. This rule shall be applied to seasonal activities.
When in any activity none of the base data could be determined for the purposes of installment payment, section II below will be completed.
The employment incentives , as well as the activity corrective indices are reflected in the declaration form based on the additional data information requested when entering the IAE heading corresponding to the activity.
The data corresponding to investment incentive , that is, the annual amortization corresponding to the elements affected by the activity, must be subject to prior calculation (not carried out by the program), and must be reflected in the corresponding box the resulting annual data.
Box 01. We will enter in this box the sum of the net income, for the purposes of installment payment, corresponding to all the activities declared in this section.
Box 02 . Fractional payment for the quarter . The total sum resulting from applying to each of the activities declared in this section, the following percentages of installment payments is transferred to this box:
Applicable percentage . Regarding each of the activities declared in this section, the percentage to apply to determine the amount of the installment payment will depend on the number of employees.(*) on the date of computation of the base data. These percentages are:
Number of persons employed on the date
salaried personnel module units on which the base data was calculated(*) 0.00 0.01 to 1 1.01 or more Applicable percentage 2% 3% 4% (*) In accordance with the Supreme Court Ruling 1667/2023, of December 13, salaried personnel must be computed based on the number of annual hours prorated per worker established in the corresponding collective agreement.
However, the taxpayer may apply percentages higher than those indicated ( lower percentages are not allowed), in accordance with the provisions in this regard in the article 110.4 of the Tax Regulations. This option, as well as the higher percentage that you wish to apply, will be reflected in the corresponding section of the screen for completing additional data that is requested when entering the IAE heading corresponding to the activity.
For activities that began after 1 January or that end before 31 December or when both of these circumstances occur, as well as in the case of seasonal activities, net income for the purposes of payment in instalments and the amount to be deposited each quarter for this item will be determined pursuant to the specific instructions provided for these cases in the Ministerial Orders implementing the method of objective estimation of Personal Income Tax for each year.
II. Economic activities in the flat-rate system, other than agriculture, livestock farming and forestry activities, without the possibility of determining any of the base data for the purposes of payment by instalments.
This section will be filled in by taxpayers performing economic activities in the objective estimation system, other than those relating to agricultural, livestock and forestry activities for which it is not possible to determine any of the base data for the purposes of payment in instalments and, therefore, the corresponding amount cannot be calculated pursuant to the procedure referred to in Section I above.
Box 03 . In this box we must reflect the volume of sales or income from the activities referred to in this section, corresponding to the quarter for which the installment payment is made, including current subsidies and excluding capital subsidies and compensation.
Box 04 . The amount resulting from applying the percentage of 2 percent on the amount reflected in box 03 above will be recorded in box 04.
However, the taxpayer may apply higher percentages than indicated, in accordance with the provisions of article 110.4 of the Tax Regulations.
III. Agriculture, livestock and forestry activities in the objective estimation system.
This section will be filled in by taxpayers who perform agriculture, livestock farming and forestry activities, whose net income is determined using the objective estimation method.
However, owners of agricultural and livestock activities will not be required to submit a declaration of installment payment or make any income for this concept in relation to them if, in the immediately preceding calendar year, at least 70 percent of the income from the farms (without counting for these purposes current or capital subsidies or compensation) would have been subject to withholding or payment on account. 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.
Likewise, taxpayers responsible for 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 (excluding current subsidies or capital or compensation) 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.
Box 05 . We will enter in this box the volume of income for the quarter for which the installment payment is made, including current subsidies and excluding capital subsidies and compensation.
Box 06 . In box 06, enter the result of calculating the percentage of 2% of the amount shown in box 05 above. However, young farmers or agricultural employees who meet the requirements established in the sixth Additional Provision of the Tax Law may reduce said amount by 25 percent.
In any case, the taxpayer may apply higher percentages (never lower) than those indicated, in accordance with the provisions in this regard in article 110.4 of the Tax Regulations.
ECONOMIC ACTIVITIES WITH THE ERD TO DEDUCTION FOR INCOME OBTAINED IN CEUTA AND MELILLA. In the case of activities with the right to deduction for income obtained in Ceuta or Melilla or, exceptionally for the year 2023 on the Island of La Palma, referred to in article 68.4 and DA 57 of the Tax Law, the applicable percentage for determining the amount of the installment payment will be obtained by multiplying by 0.4 the percentages mentioned in section I, as well as, where appropriate, the percentages referred to in boxes 04 of section II and 06 of section III . In the event that the taxpayer also carries out other economic activities that are not entitled to said deduction, the applicable percentage with respect to the latter will be the one indicated in general.
IV. Total settlement.
Box 07 . This box features the sum of the amounts entered in boxes 02, 04 and 06.
Box 08 . If applicable, we will enter in this box the sum of withholdings and payments on account that, having been made on the consideration from economic activities in an objective estimate whose returns are subject to withholding or payment on account, correspond to the quarter to which the installment payment refers.
Box 09. When the amount of NET returns (*) of economic activities of the taxpayer, obtained in the year prior to that corresponding to the quarter for which the self-assessment is carried out, 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 cited performances:
Sum of net earnings from the previous tax year (in euros)
Value of the reduction (in euros)
Equal to or less than 9,000
100
Between 9,000.01 and 10,000
75
Between 10,000.01 and 11,000
50
Between 11,000.01 and 12,000
25
(*) Net activity income prior to application, if applicable, of the reduction for obtaining irregular income and other applicable reductions , if applicable, on the reduced net income of the activity (sum of the boxes corresponding to the net returns: 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 return from economic activity attributed by entities under a attribution of income) 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 year 2021, 2022 and 2023) .
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 present form 130, the amount corresponding to the reduction of the installment payment contemplated in article 110.3.c) of the Tax Regulations, calculated as indicated in this box, it can be distributed, if so decided, between both forms 130 and 131 as long as the amounts entered in boxes 13 of model 130 and 09 of model 131 do not exceed, for each quarter, the amount of the reduction.
Box 10 . The result of the operation indicated in the form (box 07 - box 08 - box 09) will be entered in this box. If the result is a negative amount, mark it with a minus sign (–).
Box 11. If a positive amount had been obtained in box 10 above , the amount (without sign) of the negative results will be recorded in box 11 that, if applicable, had been obtained in box 15 of any of the previous self-assessments, form 131, for the same year and that had not been previously deducted, taking into account that in no case may appear in the box 11 an amount greater than the positive amount entered in box 10.
Box 12. If in box 10 a positive amount had been obtained and the taxpayer is making payments for loans intended for the acquisition or rehabilitation of his or her habitual residence for which 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 will be recorded, where appropriate, in box 12 article 110.3.d) of the Tax Regulations; this is:
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 131, will require , among others, compliance with the following requirements:
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In terms of the acquisition of the main residence, that the property was acquired before 1 January 2013.
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For the renovation of the main residence, that the taxpayer paid the corresponding sums before 1 January 2013.
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If only section "I" and/or "II" of this form has been filled in, this deduction consists of the sum of the amounts resulting from applying the percentage of 0.5% to the amount entered in box 01 and the percentage of 2% to the amount entered in box 03.
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If only section “III” has been filled in, the deduction consists of the amount resulting from calculating a percentage of 2% of the amount entered in box 05.
In any case, it must also be taken into account that the amount entered in box 12 cannot be higher than the positive difference between boxes 10 and 11 above, and that the deduction for this concept has a maximum limit of 660 .14 euros per year, so that in box 12 an amount greater than said amount cannot appear in any case, nor can the sum resulting from the amounts entered in the boxes exceed the aforementioned amount (660.14 euros per year). 12 of the four models 131 of the same exercise.
Attention: this deduction will not be applicable if the payments made are used for the construction or expansion of the habitual residence, nor, in accordance with the provisions of art. 110.3.d), last paragraph of the Personal Income Tax Regulation, in the following cases:
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When the taxpayer simultaneously carries out agricultural, livestock or forestry activities and other activities.
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When the taxpayer is also required to file form 130 to declare the payment corresponding to the economic activities as part of the direct estimation 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.
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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.
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For activities other than those relating to agricultural, livestock and forestry activities, when the sum of net earnings for the purposes of payment in instalments entered in box 01 and the forecast volume of annual earnings or sales corresponding to activities included in Section II of this form, is equal to or greater than the amount of 33,007.20 euros. To this end, the forecast volume of annual earnings or sales shall be considered as those resulting from expanding the sales or earnings volume in the first quarter to the entire year, excluding capital subsidies and compensation.
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For agricultural, livestock or forestry 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 shall be considered the volume of income for the first quarter, expanded to the entire year, excluding capital subsidies and compensation.
Box 13 . The result of subtracting from the amount in box 10, the amounts entered, if applicable, in boxes 11 and 12, will be transferred to this box. If, because box 10 is negative, a negative amount is obtained in box 13, it will be entered preceded by the minus sign (–) . In this case, boxes 10 and 13 shall contain the same amount with a minus sign.
Box 14 . In the case of complementary self-assessment , we must enter in this box the result to be entered from the self-assessments, form 131, previously presented for the same year and period. If none of the previous self-assessments had resulted in an amount to be entered (for example, they had been “negative” or with a result “to be deducted” in subsequent quarters), the number zero (0) will be entered in box 14.
Box 15. The result of subtracting from the amount reflected in box 13 the amount entered, if applicable, in box 14, will be entered in this box. If, because box 13 is negative, a negative amount is obtained in box 15, it will be entered preceded by the minus sign (–) . In this case, boxes 13 and 15 shall include the same negative amount and the negative value from the self-assessment form may be deducted from the following payments by instalments from the same year, when positive amounts are filed, up to the maximum limit of said amount.
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To pay
If the amount entered in box 15 is positive, in the "Type of Declaration" section, the “To be entered” box will be checked and its amount will be transferred to the “Amount” box, and the box corresponding to the form must also be completed. payment: in cash, bank account or direct debit. If the deposit is made by debiting an account or direct debit, the complete details of the debit account (IBAN Code) of the Collaborating Entity must be completed or, as a novelty from the year 2024, 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 will have to be made through intermediation in the service of an entity collaborating in the collection management. The deposit amount shall coincide with the amount in box 15.
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 in an account opened in a non-collaborating entity of the SEPA Zone, it will comply with the provisions of article 5 bis of Order EHA/1658/2009, of June 12.
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To deduct
If the amount entered in box 15 is negative (with a minus sign) and it is a self-assessment corresponding to one of the quarters 1, 2 or 3 , the space reserved for this purpose will be marked within the section “ To be deducted ”. In this case, the negative amount in box 15 may be deducted in any of the following installment payments of the same year whose positive amount allows it, and form 131 must be presented at any Delegation or Administration of the Tax Agency, and may also be sent by certified mail addressed to the Delegation or Administration of the Tax Agency corresponding to the tax domicile of the declarant.
In addition, under the section 'Type of tax return', mark the “To be deducted” box.
However, if the amount entered in box 15 is negative (with a minus sign) and it is a self-assessment corresponding to the 4th quarter , this section will not be completed, but rather the section " Negative ".
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Negative
If the amount entered in box 15 is equal to zero or if, being negative (with a minus sign), it is a self-assessment corresponding to the 4th quarter, we will complete the space reserved for this purpose within the “Negative” section. Likewise, in the “Type of declaration” section, the “Zero result/no activity” box will be checked.
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.
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Additional
We will mark this box when this self-assessment is complementary to another or other self-assessments previously presented for the same concept and corresponding to the same year and period. In this case, we will also record in this section the 13-digit identification number of the previous self-assessment. If more than one self-assessment has been filed previously, the identification of the most recent return shall be inserted.
Important: The presentation of a complementary self-assessment will only proceed when it is intended to regularize errors or omissions from another previous self-assessment that would have given rise to a result to be entered that was lower than the due one. Consequently, of the complementary self-assessment must result in an amount to be paid greater than that of the previous self-assessment.
The rectification for any other reason of previously presented self-assessments will not give rise to the presentation of complementary self-assessments , but rather to the presentation to the Tax Administration of a request for rectification of the same when it is considered that they have harmed in any way its legitimate interests or that its presentation has given rise to the realization of undue income, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax (BOE of 18 ) and provided that the tax administration has not carried out definitive 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.
In the complementary self-assessment, all the data referred to in boxes 01 to 13 of the "Settlement" section of form 131 will be recorded in their correct amounts, which will completely replace the data entered in the same boxes. 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.
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Firm
Once filled in, Form 131 must be signed by the taxpayer or their representative. The form of said signature will depend on the presentation option chosen by the taxpayer, through electronic presentation; or by means of printed paper generated exclusively through the use of the printing service developed for these purposes by the Tax Agency in its electronic headquarters.
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Filing period
Form 131 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 131 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.