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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 must consist of two digits in all cases. The amounts entered will generally not be preceded by any sign; However, in the boxes where this is established, they 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 submitted, depending on the case:

  1. Electronically via the Internet:

    • 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

    • using a signature system with password to log on to a register as a user (Cl@vePIN).

  2. On printed paper generated exclusively by using the printing service developed for this purpose by the Tax Agency in its electronic headquarters (when the taxpayer is not required to submit the self-assessment electronically).

  1. Filer

    Enter the ID number, name and surnames of the taxpayer.

  2. Accrual

    Tax year: The four figures of the calendar year corresponding to the quarter for which the self-assessment is made are entered.

    Period: It will be stated here whether the self-assessment corresponds to the first, second, third or fourth quarter of the calendar year.

  3. 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 section of the Tax on Economic Activities (IAE) corresponding to each of the economic activities carried out whose net income is determined by objective estimation and which are considered independent activities for the purposes of applying the aforementioned method will be recorded.

    Net income from the activity for the purposes of split payment . We must reflect in these boxes the net income for the purposes of the fractional payment corresponding to each of the economic activities carried out to which this section of the model refers.

    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 split payment, we must record the number of units of each of the signs or modules , as well as the reductions and correction indices initially applicable in each annual period, will be those corresponding to the base data of the activity referring to January 1 of each year or to the day on which 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.

    In the case of seasonal activities , the number of units of each module that would have corresponded the previous year will be taken into account to calculate the annual net income for the purposes of the split payment.

    When in any activity none of the base data be determined for the purposes of split payment, the following section II shall be completed.

    The employment incentives , as well as the activity correction indexes are reflected in the declaration form based on the additional data information requested when entering the IAE section corresponding to the activity.

    The data corresponding to the investment incentive , that is, the annual amortization corresponding to the elements affected by the activity, must be subject to prior calculation (not performed by the program), and the resulting annual data must be reflected in the corresponding box.

    Box 01. We will enter in this box the sum of the net income, for the purposes of the fractional payment, corresponding to all the activities declared in this section.

    In the case of seasonal activities , the net income to be reflected in box 01 will be that corresponding to the quarter subject to self-assessment, which will result from multiplying the number of calendar days in which the activity is carried out during said quarter by the daily income. For these purposes, the daily performance will be the result of dividing the annual performance previously obtained - taking into account the number of units of each module that would have corresponded the previous year - by the number of days of carrying out the activity in the previous year.

    Box 02 . Split payment for quarter . The total sum resulting from applying the following fractional 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 split payment will depend on the number of salaried persons.(*) on the date of calculation 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%

    (*) According to Supreme Court Ruling 1667/2023, of December 13, salaried personnel must be computed based on the number of annual hours prorated per worker set out in the corresponding collective agreement.

    However, the taxpayer may apply percentages higher than those indicated ( percentages lower than are not permitted), in accordance with the provisions in this regard in 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.

    Remember that, in seasonal activities , the income to be made will be that corresponding to the calendar quarter, which will result from multiplying the number of calendar days in which the activity is carried out during said quarter by the daily performance and by the corresponding percentage according to the number of units of the salaried personnel module (for these purposes, the daily performance will result from dividing the annual performance obtained by the number of days of exercise of the activity in the previous 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 indicate the volume of sales or income from the activities referred to in this section, corresponding to the quarter for which the split payment is made, including current subsidies and excluding capital subsidies and compensation.

    Box 04 . The amount resulting from applying the percentage of 2% to the amount shown in box 03 above will be entered in box 04.

    However, the taxpayer may apply higher percentages than those indicated, in accordance with the provisions in this regard in 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, the owners of agricultural and livestock activities will not be required to submit a declaration of split payment or to make any payment for this concept in relation to the same if, in the immediately preceding calendar year, at least 70% of the income from the farms (without taking into account current or capital subsidies or compensation for these purposes) had 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 . In this box we will record the volume of income for the quarter for which the split 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 wage earners who meet the requirements established in the Sixth Additional Provision of the Tax Law may reduce this amount by 25%.

    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 ERD TO DEDUCTION FOR INCOME OBTAINED IN CEUTA AND MELILLA. In the case of activities with the right to a deduction for income obtained in Ceuta or Melilla or, exceptionally for the year 2023 and also from the 2nd quarter of 2024 on the Island of La Palma , as referred to in article 68.4 and DA 57 of the Tax Law, the percentage applicable to determine the amount of the fractional payment will be obtained ## by multiplying by 0.4 the percentages mentioned in section I, as well as, where applicable, 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 percentage applicable 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 record in this box the sum of the withholdings and payments on account that, having been made on the compensation from economic activities in objective estimation whose returns are subject to withholding or payment on account, correspond to the quarter to which the fractional payment refers.

    Box 09. When the amount of NET returns (*) of the taxpayer's economic activities, obtained in the year prior to the one corresponding to the quarter for which the self-assessment is made, was equal to or less than 12,000 euros, the following amount will be entered in this box, depending on the amount of said income:

    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 income from activity prior to the application, where applicable, of the reduction for obtaining irregular income and other applicable reductions , where applicable, on the reduced net income from the activity (sum of the boxes corresponding to the net income: 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 income from economic activity attributed by entities under the income attribution regime) 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 2021, 2022 and 2023 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, in the event that the taxpayer is also required to submit Form 130, the amount corresponding to the reduction of the fractional payment contemplated in article 110.3.c) of the Tax Regulations, calculated as indicated in this box, may be distributed, if so 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 exceed in total, 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 was obtained in box 10 above, will be entered in box 11 with the amount (without a sign) of the negative results that, where applicable, were obtained in box 15 of any of the previous self-assessments, form 131, for the same year and that were not previously deducted, taking into account that in no case may an amount greater than the positive amount entered in box 10 appear in box 11.

    Box 12. If a positive amount has been obtained in box 10 and the taxpayer is making payments on loans intended for the acquisition or renovation of his/her habitual residence for which he/she 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 in article 110.3.d) of the Tax Regulations shall be entered, where applicable, in box 12; that 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:

    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.

      Remember that in the case of seasonal activities , the aforementioned percentage will be calculated on the annual net income for the purposes of split payments resulting from applying the number of units of each module that would have corresponded the previous year (and not on the amount in box 01, which corresponds to the net income for the purposes of split payment for the quarter subject to self-assessment, which takes into account the number of days of effective exercise of the activity in the quarter in question).

    • 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 greater 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 box 12 may not in any case contain an amount greater than this amount, nor may the sum resulting from the amounts entered in boxes 12 of the four forms 131 of the same year exceed the aforementioned amount (660.14 euros per year).

    Attention: this deduction will not be applicable if the payments made are intended for the construction or extension of the habitual residence, nor, in accordance with the provisions of art. 110.3.d), last paragraph of the Personal Income Tax Regulations, 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.

    Box 13 . The result of subtracting the amounts entered, where applicable, in boxes 11 and 12 from the amount in box 10 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 submitted for the same fiscal year and period. If none of the previous self-assessments resulted in an amount to be paid (for example, they were “negative” or had a result “to be deducted” in subsequent quarters), the number zero (0) will be entered in box 14.

    Box 15. The result of subtracting the amount shown in box 13 from the amount shown, 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.

  4. To pay

    If the amount entered in box 15 is positive, in the "Type of Declaration" section, the "To be paid" box will be checked and its amount will be transferred to the "Amount" box, and the box corresponding to the payment method must also be completed: in cash, bank account or direct debit. If the payment is made by direct debit or bank transfer, the complete details of the direct debit account (IBAN code) of the collaborating entity must be completed or, as a new feature from the 2024 financial year, 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 must be made through the intermediation of a collaborating entity in the collection management service. 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 to an account opened in a non-collaborating entity of the SEPA Zone, it will be adjusted to the provisions of article 5 bis of Order EHA/1658/2009, of June 12.

  5. 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 from any of the following split payments of the same year whose positive amount allows it, and form 131 must be submitted to 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 ".

  6. 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 fill in the space reserved for this purpose within the “Negative” section. Also, 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.

  7. Additional

    We will check this box when this self-assessment is complementary to another or other self-assessments previously submitted for the same concept and corresponding to the same fiscal year and period. In such a case, we will also include in this section the 13-digit identification number from 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: A supplementary self-assessment must only be submitted when it is intended to correct errors or omissions in a previous self-assessment that have resulted in a lower amount to be paid than required. Consequently, of the supplementary self-assessment must result in an amount to be paid that is higher than that of the previous self-assessment.

    The rectification for any other reason of previously submitted self-assessments will not give rise to the submission of complementary self-assessments , but rather to the submission to the Tax Authority of a request for rectification thereof when it is considered that they have in any way harmed its legitimate interests or that their submission has given rise to the realization of undue payments, in accordance with the provisions of articles 120.3 and 221.4 of Law 58/2003, of December 17, General Tax Law (BOE of the 18th) and provided that the Tax Authority has not carried out a final 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 supplementary self-assessment, all the data referred to in boxes 01 to 13 of the "Settlement" section of form 131 will be entered in 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 manner in which said signature is made will depend on the presentation option chosen by the taxpayer, through electronic presentation; or by printed paper generated exclusively by using the printing service developed for these purposes by the Tax Agency in its electronic headquarters.

  9. 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.