Payments in instalments
What they are, when and how you should apply them
Amount of instalments
For the purposes of calculating the installment payment we can distinguish
2% of the quarter's revenue volume excluding capital grants and compensation. From that amount you will deduct:
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The withholdings made and income made corresponding to the quarter.
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A reduction of €25, €50, €75 or €100 when the net income from economic activities of the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.
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2% of the volume of sales or income for the quarter (excluding capital grants and compensation) provided that:
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you use external financing for the acquisition or rehabilitation of your habitual residence
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you are entitled to the deduction for investment in habitual residence;
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and, the volume of income expected in the period, excluding capital subsidies and compensation, is less than €33,007.20 annually.
In no case can you apply a deduction for an amount accumulated in the tax period greater than €660.14.
You will not be able to apply this deduction when:
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You carry out two or more different activities for the purposes of calculating the installment payment.
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You receive income from work and inform your payer of this circumstance so that it can be taken into account when calculating withholdings from work.
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The amounts are intended for the expansion or construction of housing
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When you carry out the activity in Ceuta and Melilla, the percentage of the installment payment will be reduced by 60%.
For 2022, 2023 and 2024 (starting from the 2nd Quarter) if you have habitual and effective residence on the island of La Palma, the percentage of the installment payment will be reduced by 60%.
4% of the net performance 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 do not have salaried personnel.
If you start the activity, the base data will be the ones that exist on the day you start it.
If you cannot determine the first day of year some base data you will take the one corresponding to the previous year.
When you cannot determine any base data the installment payment will be 2% of the sales volume or income for the quarter.
From the resulting amount you can deduct:
-
The withholdings made and income made corresponding to the quarter.
-
A reduction of €25, €50, €75 or €100 when the net income from economic activities of the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.
-
0.5% of the net returns 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:
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you use third-party financing for the acquisition or rehabilitation of your habitual residence;
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you are entitled to the deduction for investment in habitual residence;
-
and, the aforementioned net returns are less than €33,007.20 per year.
When you cannot determine any basic data, the deduction will be 2% of the volume of income for the quarter, excluding capital subsidies and compensation
In no case can you apply this deduction for an amount accumulated in the tax period greater than €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 installment payment.
-
You receive income from work and inform your payer of this circumstance so that it can be taken into account when calculating withholdings from work.
-
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 installment payment will be reduced by 60%.
For 2022, 2023 and 2024 (starting from the 2nd Quarter) if you have habitual and effective residence on the island of La Palma, the percentage of the installment payment will be reduced by 60%.
20% of the net return obtained from the first day of the year to the last day of the quarter to which the payment refers. From that amount you will deduct:
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The installment payments that would have been required to be entered in the previous quarters of the same year if the reduction referred to in point 3 had not been applied.
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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 they are:
- professional activities
- or income from economic activities from:
- the 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 subletting of personal property, businesses or mines
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A reduction of €25, €50, €75 or €100 when the net income from economic activities of the previous year is equal to or less than €12,000, €11,000, €10,000 or €9,000 respectively.
-
2% of the net return obtained from the first day of the year to the last day of the quarter to which the installment payment refers, provided that:
-
you use third-party financing for the acquisition or rehabilitation of your habitual residence;
-
you are entitled to the deduction for investment in habitual residence;
-
and, the full foreseeable returns in the period are less than €33,007.20 per year.
The amount of this deduction can under no circumstances 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 installment payment.
-
You receive income from work and inform your payer of this circumstance so that it can be taken into account when calculating withholdings from work.
-
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 installment payment will be reduced by 60%.
For 2022, 2023 and 2024 (starting from the 2nd Quarter) if you have habitual and effective residence on the island of La Palma, the percentage of the installment payment will be reduced by 60%.