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, 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 131 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 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 Economic Activities Tax (IAE) corresponding to each economic activity carried out whose net yield is determined in objective estimates and which are considered independent activities for the purposes of applying the aforementioned method.

Net return on the activity for the purpose of the instalment payment. We must show net returns in these boxes for the purposes of the instalment payment corresponding to each of the economic activities carried out as 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 purpose of the instalment payment, we must enter the number of units of each of the signs or modules, as well as the minimum sentences and corrective indices applicable initially in each annual period will be those corresponding to the baseline data of the aforementioned activity on January 1 of each year or the day the activity begins , in the event that it had not been carried out 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 none of the baseline data for the purpose of the split payment could be determined in any activity, the following section II will be completed.

Employment incentives, as well as activity correction rates are reflected in the tax return form based on the additional information requested when entering the IAE heading corresponding to the activity.

The data corresponding to the investment incentive, i.e. the annual amortisation corresponding to the elements affected by the activity, must be the subject of a prior calculation (the program does not do so), and the resulting annual data must be reflected in the corresponding box.

Box 01. In this box, we will enter the sum of the net returns for the purpose of the instalment payment, corresponding to all the activities declared in this section.

Casilla 02. Split payment for the quarter. The total amount resulting from applying the following instalment payment percentages to each of the activities declared in this section is transferred to this box:

Applicable percentage. For each of the activities declared in this section, the percentage to be applied to determine the amount of the instalment payment will depend on the number of people employed on the date of calculation of the baseline data. These percentages are:

However, the taxpayer may apply percentages higher than those indicated (lower percentages are not allowed), in accordance with the provisions of article 110,4 of the Tax Regulation. This option, as well as the higher percentage that you wish to apply, will be reflected in the corresponding section of the additional data completion screen 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.

Casilla 03. In this box we must reflect the volume of sales or income of the activities referred to in this section, corresponding to the quarter in which the instalment payment is made, including current subsidies and excluding capital subsidies and indemnities.

Casilla 04. The amount resulting from applying the percentage of 04 per 2 to the amount reflected in box 100 above will be shown in box 03.

However, the taxpayer can apply percentages higher than the indicated, in accordance with the provisions of article 110,4 of the Tax Regulation.

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, holders of agricultural and livestock activities will not be obliged to file a payment declaration in instalments or to make any payment for this item in relation to these, if, in the immediate calendar year prior to, at least 70% of the income from the holdings ( 100 without calculating current or capital grants or indemnities for these purposes, they 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.

Casilla 05. In this box, we will enter the volume of income for the quarter in which the instalment payment is made, including current subsidies and excluding capital grants and compensation.

Casilla 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 salaried agricultural workers who fulfil the requirements established in additional provision six of the Tax Law may reduce this amount by 25 percent.

In any case, the taxpayer may apply percentages higher (never lower) than that indicated, in accordance with the provisions of article 110,4 of the Tax Regulation.

ECONOMIC ACTIVITIES WITH THE RIGHT TO DEDUCTION FOR REPLACES OBTAINED IN CEUTA OR MELILLA. In the case of activities with the right to deduction for income obtained in Ceuta or Melilla or, exceptionally, for the 2023 financial year on the island of the Palma referred to in article 68,4 and the of the Tax Act, the applicable percentage to determine the amount of the instalment payment, the percentages mentioned in section I will be multiplied by 0.4, as well as, if applicable, the percentages referred to in boxes 04 of section II and 06 of section III. In the event that the taxpayer carries out other economic activities that do not have the right to such deduction, the percentage applicable to the latter will be that indicated in general terms.

IV. Total settlement.

Casilla 07. This box features the sum of the amounts entered in boxes 02, 04 and 06.

Casilla 08. If applicable, we will enter in this box the sum of the withholdings and payments on account that, having been made on the compensation from economic activities in objective estimates whose yields are subject to withholding or payment on account, corresponding to the quarter referred to in the instalment payment.

Box 09. 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 earnings from activity prior to the application, if applicable, of the reduction for obtaining irregular income And other applicable reductions, Where applicable, on the reduced net yield of the activity (sum of the boxes corresponding to the net yield: 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 Personal Income Tax return form 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 130, 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.

Casilla 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 has been obtained in box 10 above, the amount will be entered in box 11 (without a sign ) of the negative results that, if applicable, would have been obtained in box 15 of any of the previous self-assessments, form 131 , from the same financial year and which have not been deducted previously, taking into account that under no circumstances can a higher amount be included in box 11 than the positive amount stated in box 10.

Box 12. If in box 10 a positive amount has been obtained and the taxpayer is making payments for loans intended for the acquisition or renovation of your main home for which you are going to be entitled to deduction for investment in a main home regulated in the eighteenth transitional provision in the case of VAT Act, the amount of the deduction referred to in Article 110.3.d of the Tax Regulation shall be stated in box 12; 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 131, 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" 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.

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 stated in box 12 cannot be greater than the positive difference between the previous boxes 10 and 11, and that the deduction for this item has a maximum limit of 660.14 euros per year, so that in box 12, there may be no amount greater than that amount, and it cannot exceed that amount (660.14 annual euros) the sum resulting from the amounts entered in boxes 12 of the four forms 131 of the same financial year.

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 or forestry activities and other activities.

• 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.

• 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 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.

• 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.

Casilla 13. The result of deducting the amounts entered, if applicable, in boxes 10 and 11, from box 12 will be transferred to this box. If, as 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.

Casilla 14. In the case of supplementary self-assessment, we must enter the result to be paid in this box of self-assessments, form 131, previously filed for the same financial year and period. If none of the previous self-assessments resulted in the amount to be paid (for example, they were "negative" or resulting in "to be deducted" in the following quarters), the zero number (0) will be entered in box 14.

Box 15. The result of deducting the amount entered in box 13, if applicable, in box 14, from the amount shown. If, as 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.

(4) To be paid

If the amount stated in box 15 is positive, the amount will be transferred to the "I" code in the "Deposit" section, and the corresponding box must also be filled in to the payment method. If the deposit is made by debit or direct debit, we must also fill in the full account details (IBAN code). 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).

(5) To be deducted

If the amount stated in box 15 is negative (with a minus sign) and is a self-assessment corresponding to one of the quarters , or , the space reserved for this purpose will be marked in the section "A deducing." In this case, the negative amount of box 15 may be deducted in any of the following instalment payments for the same year the positive amount of which allows it, and form 131 must be filed with any Delegation or Administration of the Tax Agency, and may also be sent by post certificate sent to the Tax Agency Delegation or Administration corresponding to the declarant's tax address.

In addition, under the section 'Type of tax return', mark the “To be deducted” box.

However, if the amount stated in box 15 is negative (with a minus sign) and is a self-assessment corresponding to the quarter, this section will not be completed, but the "Negative" section. 4

(6) Negative

If the amount stated in box 15 is zero or if, if it is negative (with a minus sign), it is a self-assessment corresponding to the quarter, we will fill in the space reserved for this purpose in the "Negative" section. 4 In the "Type of declaration" section, the box "Zero/non-active result" will be marked.

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 this box when this self-assessment is complementary to another self-assessment or other self-assessments filed previously for the same purpose and corresponding to the same fiscal 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, the identification of the most recent return shall be inserted.

Important: only the supplementary self-assessment will be filed when the purpose is to regularise errors or omissions in another previous self-assessment that have been made given a result to be paid less than due. therefore, 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.

In the supplementary self-assessment, all the details referred to in boxes 01 to 13 of the "Settlement" section of Form 131 will be recorded for their correct amounts, which will completely replace the data entered in the same boxes of 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 131 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, 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 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.