Payments in instalments

2% of the quarter's revenue volume, excluding capital grants and compensation. From that amount you will deduct:

1. The withholdings made and income received corresponding to the quarter.

2. A reduction of €25, €50, €75 or €100 when the net income from economic activities in the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.

3. 2% of the sales volume or income of the quarter (excluding capital grants and compensation) provided that:

   • You use external financing for the acquisition or renovation of your habitual residence

   • you are entitled to the deduction for investment in your primary residence;

   • and the volume of income expected in the period, excluding capital grants and compensation, is less than €33,007.20 per year.

   In no case can you apply a deduction for an amount accumulated in the tax period exceeding €660.14.

   You will not be able to apply this deduction when:

   • You carry out two or more different activities for the purposes of calculating the split payment.

   • You receive income from work and inform your payer of this circumstance so that it is taken into account when calculating the work withholdings.

   • The amounts are allocated to the expansion or construction of housing

When you carry out the activity in Ceuta and Melilla, the percentage of the split payment will be reduced by 60%.

For 2022, 2023 and 2024 (starting in the 2nd Quarter) if you have your habitual and effective residence on the island of La Palma, the percentage of the split payment will be reduced by 60%.

4% of the net yield resulting from applying the modules based on the base data of the first day of the year to which the payment refers. The percentage will be 3% when you only have one salaried person and 2% when you have no salaried staff.

If you start the activity, the base data will be the one that exists on the day you start it.

If you cannot determine the first day of year for any base data you will take the one corresponding to the previous year.

When you cannot determine any base data the split payment will be 2% of the sales volume or income for the quarter.

From the resulting amount you can deduct:

1. The withholdings made and income received corresponding to the quarter.

2. A reduction of €25, €50, €75 or €100 when the net income from economic activities in the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.

3. 0.5% of the net income resulting from applying the modules based on the base data of the first day of the year to which the payment refers or if you start the activity on the day you start it, provided that:

   • use external financing for the acquisition or renovation of your primary residence;

   • you are entitled to the deduction for investment in your primary residence;

   • and the aforementioned net returns are less than €33,007.20 per year.

   When you cannot determine any base data, the deduction will be 2% of the quarter's income volume, excluding capital subsidies and compensation.

   In no case can you apply this deduction for an amount accumulated in the tax period exceeding €660.14.

   You will not be able to apply this deduction when:

   • You carry out two or more different activities for the purposes of calculating the split payment.

   • You receive income from work and inform your payer of this circumstance so that it is taken into account when calculating the work withholdings.

   • The amounts are intended for the expansion or construction of housing.

When you carry out the activity in Ceuta and Melilla, the percentage of the split payment will be reduced by 60%.

For 2022, 2023 and 2024 (starting in the 2nd Quarter) if you have your habitual and effective residence on the island of La Palma, the percentage of the split payment will be reduced by 60%.

20% of the net income obtained from the first day of the year until the last day of the quarter to which the payment refers. From that amount you will deduct:

1. The split payments that would have had to be made in the previous quarters of the same year if the reduction referred to in point 3 had not been applied.

2. Withholdings and payments on account made from the first day of the year until the end of the quarter to which the payment refers when it concerns:

   • professional activities
   • or income from economic activities arising from:
     • leasing of urban real estate
     • the transfer of the right to exploit the image or the consent or authorization for its use
     • of industrial and intellectual property, technical assistance, leasing or subleasing of movable property, businesses or mines

3. A reduction of €25, €50, €75 or €100 when the net income from economic activities in the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.

4. 2% of the net income obtained from the first day of the year until the last day of the quarter to which the split payment refers, provided that:

   • use external financing for the acquisition or renovation of your primary residence;

   • you are entitled to the deduction for investment in your primary residence;

   • and the expected gross returns in the period are less than €33,007.20 per year.

   The amount of this deduction may in no case exceed €660.14 in each quarter.

   You will not be able to apply this 2% deduction when:

   • You carry out two or more different activities for the purposes of calculating the split payment.

   • You receive income from work and inform your payer of this circumstance so that it is taken into account when calculating the work withholdings.

   • The amounts are intended for the expansion or construction of housing.

When you carry out the activity in Ceuta and Melilla, the percentage of the split payment will be reduced by 60%.

For 2022, 2023 and 2024 (starting in the 2nd Quarter) if you have your habitual and effective residence on the island of La Palma, the percentage of the split payment will be reduced by 60%.