Modelo 131: IRPF instalment payment, objective assessment¶
Modelo 131. Personal Income Tax. Entrepreneurs and professionals under objective assessment. Instalment payment.
Quarterly IRPF instalment payment for economic activities under the objective-estimation (modules) regime.
- IRPF
- Filed quarterly
- 35 casillas in 7 sections
- 2 filled from your records
- 13 calculated
- 20 you enter
Established by
- Real Decreto 439/2007 art. 110, art. 95
- Orden EHA/672/2007 art. 3
- Orden HAC/1264/2018 art. 4
- Orden HAC/1164/2019 art. 4
- Orden HAC/1155/2020 art. 4
- Orden HFP/1335/2021 art. 4
- Orden HFP/1172/2022 art. 4
- Orden HFP/1359/2023 art. 4, disposición adicional quinta, disposición adicional sexta
- Orden HAC/1347/2024 art. 4, disposición adicional primera
- Orden HAC/1425/2025 art. 4
- Ley 35/2006 art. 31, art. 68.4
- Real Decreto-ley 4/2024 art. 3
- Real Decreto-ley 7/2024 art. 11
- Real Decreto-ley 13/2025 art. 2
Actividades economicas estimacion objetiva¶
Sum of net income
You enter this Amount in euros
Registry identifiers
- Casilla id
01- Semantic role
irpf_pf_modulos_suma_rendimientos- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Preliminary instalment payment based on actual data
You enter this Amount in euros
Registry identifiers
- Casilla id
02- Semantic role
pago_fraccionado_previo_datos_base- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Módulo 1 (Employed staff): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-1-unidades- Semantic role
irpf_pf_modulos_1_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 1 (Employed staff): number of units in the previous tax year (2025), for the employment-incentive reduction
Módulo 1 (Employed staff): number of units in the previous tax year (2023), for the employment-incentive reduction
You enter this Decimal number
- Zero or more
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.2.a) Minoración por incentivos al empleo
Registry identifiers
- Casilla id
modulos-1-unidades-anterior- Semantic role
irpf_pf_modulos_1_unidades_anterior- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 2 (Non-employed staff): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-2-unidades- Semantic role
irpf_pf_modulos_2_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 3 (activity-specific unit: floor area, distance travelled or load): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-3-unidades- Semantic role
irpf_pf_modulos_3_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 4 (activity-specific unit: electricity or other energy consumption): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-4-unidades- Semantic role
irpf_pf_modulos_4_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 5 (activity-specific unit, e.g. remaining floor area of an independent premises or tables): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-5-unidades- Semantic role
irpf_pf_modulos_5_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 6 (activity-specific unit, e.g. remaining floor area of a non-independent premises or type A machines): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-6-unidades- Semantic role
irpf_pf_modulos_6_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Módulo 7 (activity-specific unit, e.g. oven surface area or type B machines): number of units
You enter this Decimal number
- Zero or more
Registry identifiers
- Casilla id
modulos-7-unidades- Semantic role
irpf_pf_modulos_7_unidades- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
IAE heading of the activity under the objective estimation (módulos) regime. For headings 659.4 and 691.9, which group two different activities under the same code, use the suffix "a" or "b" (e.g. "659.4a", "691.9b") according to the activity - see the coefficient parameter m131-modulos-coeficientes for the exact assignment.
You enter this Text
Registry identifiers
- Casilla id
modulos-epigrafe- Semantic role
irpf_pf_modulos_epigrafe_iae- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Corrective index for the start of new activities (letter b.4, activity started on or after 1-1-2025 in an exclusive premises). Index declared by the operator (0.80/0.90; 0.60/0.70 with disability >=33%, Order HAC/1425/2025 Annex II, instruction 2.3.b.4); the engine does not model the start year or the disability. Incompatible with the seasonal index (b.2): if both are declared, the seasonal index prevails.
You enter this Decimal number
- Zero or more
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.3.b.4) Índice corrector por inicio de nuevas actividades
Registry identifiers
- Casilla id
modulos-indice-inicio-actividad- Semantic role
irpf_pf_modulos_indice_inicio_actividad- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Corrective index for small enterprises (letter b.1 - single municipality, single premises, no staff or up to 2 employees). Index declared by the operator (0.70/0.75/0.80/0.90, Order HAC/1425/2025 Annex II, instruction 2.3.b.1); the engine does not model taxpayer facts. Never applies to activities with a special index (721.2, 722).
You enter this Decimal number
- Zero or more
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.3.b.1) Índice corrector para empresas de pequeña dimensión
Registry identifiers
- Casilla id
modulos-indice-pequena-dimension- Semantic role
irpf_pf_modulos_indice_pequena_dimension- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Seasonal corrective index (letter b.2 - seasonal activity, up to 180 days/year). Index declared by the operator (1.50/1.35/1.25 depending on duration, Order HAC/1425/2025 Annex II, instruction 2.3.b.2); the engine does not model duration as a taxpayer fact. Incompatible with the new-activity start-up index (b.4): if both are declared, this one prevails.
You enter this Decimal number
- Zero or more
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.3.b.2) Índice corrector de temporada
Registry identifiers
- Casilla id
modulos-indice-temporada- Semantic role
irpf_pf_modulos_indice_temporada- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Reduction for investment incentives (depreciation of tangible or intangible fixed assets in use, per the investment-goods register). Amount declared by the operator; the engine does not model a per-item asset register - see Order HAC/1425/2025 Annex II, instruction 2.2.b) and your own depreciation schedule.
You enter this Amount in euros
- Zero or more
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.2.b) Minoración por incentivos a la inversión
Registry identifiers
- Casilla id
modulos-minoracion-inversion- Semantic role
irpf_pf_modulos_minoracion_inversion- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Internal indicator (1/0): the declared small-enterprise corrective index (b.1) was ignored due to incompatibility with the activity's special corrective index (Order HAC/1425/2025 Annex II, instruction 2.3.a/b.1).
Calculated for you from modulos-epigrafe and modulos-indice-pequena-dimension Decimal number
- Not on the official form
Legal basis
Registry identifiers
- Casilla id
modulos-pequena-dimension-ignorado-flag- Semantic role
irpf_pf_modulos_pequena_dimension_ignorado_flag- Formula
modelo-131-modulos-pequena-dimension-ignorado-flag- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Net income from the activity (Phase 4: modules − general 5 percent reduction)
Calculated for you from modulos-rendimiento-neto-modulos Amount in euros
- Zero or more
- Not on the official form
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 disposición adicional primera
Registry identifiers
- Casilla id
modulos-rendimiento-neto-actividad- Semantic role
irpf_pf_modulos_rendimiento_neto_actividad- Formula
modelo-131-modulos-rendimiento-neto-actividad- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Reduced net income (Phase 2: preliminary − employment-incentive reduction − investment-incentive reduction)
Calculated for you from modulos-rendimiento-neto-previo, modulos-epigrafe, modulos-1-unidades, modulos-1-unidades-anterior and modulos-minoracion-inversion Amount in euros
- Not on the official form
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.2.a) Minoración por incentivos al empleo, Anexo II, instrucción 2.2.b) Minoración por incentivos a la inversión
Registry identifiers
- Casilla id
modulos-rendimiento-neto-minorado- Semantic role
irpf_pf_modulos_rendimiento_neto_minorado- Formula
modelo-131-modulos-rendimiento-neto-minorado- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Net income from modules (Phase 3: reduced amount adjusted by the excess corrective index)
Calculated for you from modulos-epigrafe, modulos-rendimiento-neto-minorado, modulos-indice-pequena-dimension, modulos-indice-temporada and modulos-indice-inicio-actividad Amount in euros
- Not on the official form
Legal basis
- Ley 35/2006 art. 31
- Orden HAC/1425/2025 Anexo II, instrucción 2.3.b.3) Índice corrector de exceso, Anexo II, instrucción 2.3.b.1) Índice corrector para empresas de pequeña dimensión, Anexo II, instrucción 2.3.b.2) Índice corrector de temporada, Anexo II, instrucción 2.3.b.4) Índice corrector por inicio de nuevas actividades, Anexo II, instrucción 2.3 Fase 3: Rendimiento neto de módulos — Incompatibilidades entre los índices correctores
Registry identifiers
- Casilla id
modulos-rendimiento-neto-modulos- Semantic role
irpf_pf_modulos_rendimiento_neto_modulos- Formula
modelo-131-modulos-rendimiento-neto-modulos- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Preliminary net income (Phase 1: Σ module units × annual yield per unit)
Calculated for you from modulos-epigrafe, modulos-1-unidades, modulos-2-unidades, modulos-3-unidades, modulos-4-unidades, modulos-5-unidades, modulos-6-unidades and modulos-7-unidades Amount in euros
- Zero or more
- Not on the official form
Registry identifiers
- Casilla id
modulos-rendimiento-neto-previo- Semantic role
irpf_pf_modulos_rendimiento_neto_previo- Formula
modelo-131-modulos-rendimiento-neto-previo- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Internal indicator (1/0): the seasonal corrective index (b.2) and the new-activity start-up corrective index (b.4) were declared simultaneously, which are mutually incompatible (Order HAC/1425/2025 Annex II, instruction 2.3).
Calculated for you from modulos-indice-temporada and modulos-indice-inicio-actividad Decimal number
- Not on the official form
Legal basis
Registry identifiers
- Casilla id
modulos-temporada-inicio-actividad-conflicto-flag- Semantic role
irpf_pf_modulos_temporada_inicio_actividad_conflicto_flag- Formula
modelo-131-modulos-temporada-inicio-actividad-conflicto-flag- Registry section
actividades_economicas_estimacion_objetiva- Sources
aeat-modelo-131-instructions- Revisions
202620252024
Actividades sin datos base¶
Turnover or income without base data
You enter this Amount in euros
Registry identifiers
- Casilla id
03- Semantic role
irpf_pf_modulos_volumen_sin_datos_base- Registry section
actividades_sin_datos_base- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Preliminary instalment payment without base data
Calculated for you from 03 Amount in euros
Registry identifiers
- Casilla id
04- Semantic role
pago_fraccionado_previo_sin_datos_base- Formula
modelo-131-pago-fraccionado-sin-datos-base- Registry section
actividades_sin_datos_base- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Actividades agricolas ganaderas forestales¶
Agricultural income for the quarter
Filled automatically from your ledger income Amount in euros
Registry identifiers
- Casilla id
05- Semantic role
irpf_pf_modulos_volumen_agrario- Binding
modelo-131-volumen-ingresos-agrario- Registry section
actividades_agricolas_ganaderas_forestales- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Preliminary agricultural instalment payment
Calculated for you from 05 Amount in euros
Registry identifiers
- Casilla id
06- Semantic role
pago_fraccionado_previo_agrario- Formula
modelo-131-pago-fraccionado-agrario- Registry section
actividades_agricolas_ganaderas_forestales- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Total liquidacion¶
Sum of preliminary instalment payments
Calculated for you from 02, 04 and 06 Amount in euros
- Zero or more
Registry identifiers
- Casilla id
07- Semantic role
pago_fraccionado_previo- Formula
modelo-131-suma-pagos-previos- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Withholdings and payments on account
You enter this Amount in euros
- Zero or more
Registry identifiers
- Casilla id
08- Semantic role
retenciones_ingresos_a_cuenta- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Reduction for net income from business/professional activities
You enter this Amount in euros
Registry identifiers
- Casilla id
09- Semantic role
minoracion_rendimientos_actividades_economicas- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Difference
Calculated for you from 07, 08 and 09 Amount in euros
Registry identifiers
- Casilla id
10- Semantic role
irpf_pf_modulos_diferencia- Formula
modelo-131-diferencia- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Negative results from previous quarters
Filled automatically from your previous filing Amount in euros
- Zero or more
Registry identifiers
- Casilla id
11- Semantic role
irpf_pf_modulos_resultados_negativos_anteriores- Binding
modelo-131-resultados-negativos-anteriores- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Payment of loans for the taxpayer's main home
You enter this Amount in euros
Registry identifiers
- Casilla id
12- Semantic role
prestamo_vivienda_habitual- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Total
Calculated for you from 10, 11 and 12 Amount in euros
Registry identifiers
- Casilla id
13- Semantic role
irpf_pf_modulos_total- Formula
modelo-131-total- Registry section
total_liquidacion- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Complementaria¶
Result payable from previous self-assessments
You enter this Amount in euros
Registry identifiers
- Casilla id
14- Semantic role
resultado_anteriores_autoliquidaciones- Registry section
complementaria- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Resultado¶
Result of the return
Calculated for you from 13 and 14 Amount in euros
Registry identifiers
- Casilla id
15- Semantic role
irpf_pf_modulos_resultado_declaracion- Formula
modelo-131-resultado- Registry section
resultado- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023
Computed carry forward¶
Negative balance carried forward to later periods (max. 0, -box 10)
Calculated for you from 10 Amount in euros
- Zero or more
Registry identifiers
- Casilla id
saldo-negativo-fin-periodo- Semantic role
irpf_pf_saldo_negativo_fin_periodo- Formula
modelo-131-saldo-negativo-fin-periodo- Registry section
computed_carry_forward- Sources
aeat-modelo-131-instructionsaeat-dr-131-2026- Revisions
2026202520242019-2023