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All income received must be reported and classified into different types:

• Employment income: income derived from a work relationship or employment, such as wages, allowances, or unemployment benefits.
• Income from movable capital: income earned from assets, such as bank account interest or stock dividends.
• Income from real estate capital not related to economic activity: income from rental properties, excluding your primary residence.
• Capital gains or losses: income from the sale of properties, stocks, or cryptocurrencies.
• Income from economic activities: income derived from your self-employed activity.

Additionally, deductible expenses related to your activity, such as Social Security contributions and other specific business expenses, are subtracted. Personal deductions are also applied according to your family and personal situation. Then, the general taxable base and the savings base are calculated, and the corresponding tax rates are applied to each. Part of this tax goes to the State and part to your autonomous community.

!! Payments made throughout the year via Modelo 130 are deducted from the total amount owed in this report. If you have overpaid, you’ll be entitled to a refund; if you have underpaid, you may need to pay the difference.