IRPF split payments for own economic activities (box 600)

Taxpayers of the Personal Income Tax who carry out economic activities will be obliged to self-assess and pay into the Treasury, as a payment on account , the amount resulting from what is established by regulation, without prejudice to the exceptions following:

• Taxpayers who carry out professional activities will not be required to make split payments in relation to them if, in the previous calendar year, at least 70 percent of the income from the activity was subject to withholding or payment on account.
• Taxpayers who carry out agricultural or livestock activities will not be required to make split payments in relation to them if, in the previous calendar year, at least 70 percent of the income from the operation, with the exception of current and capital subsidies and compensation, were subject to withholding or payment on account.
• Taxpayers who carry out forestry activities will not be required to make split payments in relation to them if, in the previous calendar year, at least 70 percent of the income from the activity, with the exception of current and capital subsidies and compensation, was subject to withholding or payment on account.

In the case of start of activity the percentage of income that has been subject to withholding or payment on account during the period to which the split payment refers will be taken into account.

When the regulations for calculating the amount of the installment do not result in amounts to be paid, taxpayers will submit a negative declaration .