diff --git a/Controller/Modelo130.php b/Controller/Modelo130.php
index 9ab123a..57010d1 100644
--- a/Controller/Modelo130.php
+++ b/Controller/Modelo130.php
@@ -20,9 +20,9 @@
 namespace FacturaScripts\Plugins\Modelo130\Controller;
 
 use FacturaScripts\Core\Base\Controller;
-use FacturaScripts\Core\Base\DataBase\DataBaseWhere;
 use FacturaScripts\Core\DataSrc\Ejercicios;
 use FacturaScripts\Core\Tools;
+use FacturaScripts\Core\Where;
 use FacturaScripts\Dinamic\Model\Asiento;
 use FacturaScripts\Dinamic\Model\Ejercicio;
 use FacturaScripts\Dinamic\Model\FacturaCliente;
@@ -59,6 +59,12 @@ class Modelo130 extends Controller
     /** @var Subcuenta130 */
     public $deductibleSubaccount;
 
+    /** @var Partida[] */
+    public $incomeEntries = [];
+
+    /** @var Subcuenta130 */
+    public $incomeSubaccount;
+
     /** @var string */
     public $period = 'T1';
 
@@ -123,6 +129,12 @@ public function getAllExercises(?int $idempresa): array
         return $list;
     }
 
+    public function getDeductibleSubaccounts(): array
+    {
+        $where = [new Where('tipo', Subcuenta130::TIPO_DEDUCIBLE)];
+        return (new Subcuenta130())->all($where, ['codsubcuenta' => 'ASC'], 0, 0);
+    }
+
     /**
      * @param string|null $codejercicio
      * @return Ejercicio
@@ -135,6 +147,12 @@ public function getExercise(?string $codejercicio): Ejercicio
         return $exercise;
     }
 
+    public function getIncomeSubaccounts(): array
+    {
+        $where = [new Where('tipo', Subcuenta130::TIPO_INGRESO)];
+        return (new Subcuenta130())->all($where, ['codsubcuenta' => 'ASC'], 0, 0);
+    }
+
     public function getPageData(): array
     {
         $data = parent::getPageData();
@@ -158,6 +176,7 @@ public function privateCore(&$response, $user, $permissions)
     {
         parent::privateCore($response, $user, $permissions);
         $this->deductibleSubaccount = new Subcuenta130();
+        $this->incomeSubaccount = new Subcuenta130();
 
         $this->paymentMethods = FormaPago::all();
 
@@ -173,6 +192,12 @@ public function privateCore(&$response, $user, $permissions)
             case 'delete-deductible-subaccount':
                 return $this->deleteDeductibleSubaccount();
 
+            case 'add-income-subaccount':
+                return $this->addIncomeSubaccount();
+
+            case 'delete-income-subaccount':
+                return $this->deleteIncomeSubaccount();
+
             case 'gen-accounting':
                 return $this->createAccountingEntry();
         }
@@ -180,6 +205,7 @@ public function privateCore(&$response, $user, $permissions)
         $this->loadDates();
         $this->loadInvoices();
         $this->loadAsientos();
+        $this->loadIncomeAsientos();
         $this->loadResults();
     }
 
@@ -202,6 +228,26 @@ protected function addDeductibleSubaccount(): bool
         return true;
     }
 
+    protected function addIncomeSubaccount(): bool
+    {
+        $this->activeTab = 'income-subaccount';
+
+        if (false === $this->validateFormToken()) {
+            return false;
+        }
+
+        $subaccount = new Subcuenta130();
+        $subaccount->codsubcuenta = $this->request->request->get('codsubcuenta');
+        $subaccount->tipo = Subcuenta130::TIPO_INGRESO;
+        if (false === $subaccount->save()) {
+            Tools::log()->error('record-save-error');
+            return false;
+        }
+
+        Tools::log()->notice('record-updated-correctly');
+        return true;
+    }
+
     protected function autocompleteSubaccount(): void
     {
         $this->setTemplate(false);
@@ -248,6 +294,29 @@ protected function deleteDeductibleSubaccount(): bool
         return false;
     }
 
+    protected function deleteIncomeSubaccount(): bool
+    {
+        $this->activeTab = 'income-subaccount';
+
+        if (false === $this->validateFormToken()) {
+            return false;
+        }
+
+        $subaccount = new Subcuenta130();
+        if (false === $subaccount->load($this->request->request->get('id'))) {
+            Tools::log()->error('record-not-found');
+            return false;
+        }
+
+        if (false === $subaccount->delete()) {
+            Tools::log()->error('record-deleted-error');
+            return false;
+        }
+
+        Tools::log()->notice('record-deleted-correctly');
+        return false;
+    }
+
     // Traemos del codejercicio y period elegido idempresa, dateStart y dateEnd
     protected function loadDates(): void
     {
@@ -289,20 +358,20 @@ protected function loadInvoices(): void
 
         $whereFtrasProveedores = [
             // Para buscar en el margen de fechas del periodo
-            new DataBaseWhere('fecha', date('Y-m-d', strtotime($this->dateStart)), '>='),
-            new DataBaseWhere('fecha', date('Y-m-d', strtotime($this->dateEnd)), '<='),
+            new Where('fecha', date('Y-m-d', strtotime($this->dateStart)), '>='),
+            new Where('fecha', date('Y-m-d', strtotime($this->dateEnd)), '<='),
 
             // Para buscar ftras solo de la empresa/Ejercicio elegido
-            new DataBaseWhere('idempresa', $this->idempresa),
+            new Where('idempresa', $this->idempresa),
         ];
 
         $whereFtrasClientes = [
             // Para buscar en el margen de fechas del periodo
-            new DataBaseWhere('fecha', date('Y-m-d', strtotime($this->dateStart)), '>='),
-            new DataBaseWhere('fecha', date('Y-m-d', strtotime($this->dateEnd)), '<='),
+            new Where('fecha', date('Y-m-d', strtotime($this->dateStart)), '>='),
+            new Where('fecha', date('Y-m-d', strtotime($this->dateEnd)), '<='),
 
             // Para buscar ftras solo de la empresa/Ejercicio elegido
-            new DataBaseWhere('idempresa', $this->idempresa),
+            new Where('idempresa', $this->idempresa),
         ];
 
         // Preparamos el orderBy de como vamos a traer las facturas (fecha + numero ftra)
@@ -343,13 +412,42 @@ protected function getAccountingEntrySubaccounts(): array
     {
         $codsubs = [];
         $subaccount130 = new Subcuenta130();
-        foreach ($subaccount130->all([], [], 0, 0) as $subaccount) {
+        $where = [new Where('tipo', Subcuenta130::TIPO_DEDUCIBLE)];
+        foreach ($subaccount130->all($where, [], 0, 0) as $subaccount) {
             $codsubs[] = $subaccount->codsubcuenta;
         }
 
         return self::sanitizeSubaccountCodes($codsubs);
     }
 
+    protected function loadIncomeAsientos(): void
+    {
+        $codsubs = [];
+        $sub = new Subcuenta130();
+        $where = [new Where('tipo', Subcuenta130::TIPO_INGRESO)];
+        foreach ($sub->all($where, [], 0, 0) as $subaccount) {
+            $codsubs[] = $subaccount->codsubcuenta;
+        }
+        $codsubs = self::sanitizeSubaccountCodes($codsubs);
+
+        if (empty($codsubs)) {
+            return;
+        }
+
+        $sql = 'SELECT * FROM ' . Partida::tableName() . ' as p'
+            . ' LEFT JOIN ' . Asiento::tableName() . ' as a ON p.idasiento = a.idasiento'
+            . ' WHERE ' . $this->getSqlValueCondition('a.idempresa', $this->idempresa)
+            . ' AND a.fecha BETWEEN ' . $this->dataBase->var2str(date('Y-m-d', strtotime($this->dateStart)))
+            . ' AND ' . $this->dataBase->var2str(date('Y-m-d', strtotime($this->dateEnd)))
+            . ' AND p.codsubcuenta IN (' . $this->getSqlValueList($codsubs) . ')'
+            . ' AND a.operacion IS ' . $this->dataBase->var2str(Asiento::OPERATION_GENERAL)
+            . ' ORDER BY numero ASC';
+
+        foreach ($this->dataBase->select($sql) as $row) {
+            $this->incomeEntries[] = new Partida($row);
+        }
+    }
+
     protected function getSqlValueCondition(string $field, $value): string
     {
         if (null === $value) {
@@ -391,6 +489,10 @@ protected function loadResults(): void
             $this->taxbaseRetenciones += $invoice->totalirpf;
         }
 
+        foreach ($this->incomeEntries as $partida) {
+            $this->taxbaseIngresos += $partida->haber;
+        }
+
         foreach ($this->supplierInvoices as $invoice) {
             $this->taxbaseGastos += $invoice->neto;
         }
diff --git a/Model/Subcuenta130.php b/Model/Subcuenta130.php
index 3521100..adc305a 100644
--- a/Model/Subcuenta130.php
+++ b/Model/Subcuenta130.php
@@ -19,11 +19,11 @@
 
 namespace FacturaScripts\Plugins\Modelo130\Model;
 
-use FacturaScripts\Core\Base\DataBase\DataBaseWhere;
 use FacturaScripts\Core\Session;
 use FacturaScripts\Core\Template\ModelClass;
 use FacturaScripts\Core\Template\ModelTrait;
 use FacturaScripts\Core\Tools;
+use FacturaScripts\Core\Where;
 use FacturaScripts\Dinamic\Model\Subcuenta;
 use FacturaScripts\Dinamic\Model\User;
 
@@ -31,6 +31,9 @@ class Subcuenta130 extends ModelClass
 {
     use ModelTrait;
 
+    const TIPO_DEDUCIBLE = 'deducible';
+    const TIPO_INGRESO = 'ingreso';
+
     /** @var string */
     public $codsubcuenta;
 
@@ -52,10 +55,19 @@ class Subcuenta130 extends ModelClass
     /** @var string */
     public $nick;
 
+    /** @var string */
+    public $tipo = self::TIPO_DEDUCIBLE;
+
+    public function clear(): void
+    {
+        parent::clear();
+        $this->tipo = self::TIPO_DEDUCIBLE;
+    }
+
     public function getSubcuenta(): Subcuenta
     {
         $subcuenta = new Subcuenta();
-        $where = [new DataBaseWhere('codsubcuenta', $this->codsubcuenta)];
+        $where = [new Where('codsubcuenta', $this->codsubcuenta)];
         $subcuenta->loadWhere($where);
         return $subcuenta;
     }
@@ -89,6 +101,9 @@ public function test(): bool
 
         $this->codsubcuenta = trim(Tools::noHtml((string)$this->codsubcuenta));
         $this->name = Tools::noHtml($this->name);
+        $this->tipo = in_array($this->tipo, [self::TIPO_DEDUCIBLE, self::TIPO_INGRESO], true)
+            ? $this->tipo
+            : self::TIPO_DEDUCIBLE;
 
         if (strlen($this->codsubcuenta) < 1 || strlen($this->codsubcuenta) > 15) {
             Tools::log()->warning('invalid-column-lenght', [
diff --git a/Table/subcuentas_130.xml b/Table/subcuentas_130.xml
index 191e884..0bd5775 100644
--- a/Table/subcuentas_130.xml
+++ b/Table/subcuentas_130.xml
@@ -30,6 +30,12 @@
         <name>nick</name>
         <type>character varying(50)</type>
     </column>
+    <column>
+        <name>tipo</name>
+        <type>character varying(20)</type>
+        <default>'deducible'</default>
+        <null>NO</null>
+    </column>
     <constraint>
         <name>subcuentas_130_pkey</name>
         <type>PRIMARY KEY (id)</type>
diff --git a/Test/main/Model/Subcuenta130Test.php b/Test/main/Model/Subcuenta130Test.php
index eb4a91b..c16b755 100644
--- a/Test/main/Model/Subcuenta130Test.php
+++ b/Test/main/Model/Subcuenta130Test.php
@@ -82,6 +82,68 @@ public function testCreateEmptySubcuenta130Fails(): void
         $this->assertFalse($subcuenta130->save(), 'empty-subcuenta130-should-fail');
     }
 
+    public function testSubcuenta130TieneTipoDeduciblePorDefecto(): void
+    {
+        $sub130 = new Subcuenta130();
+        $this->assertSame(Subcuenta130::TIPO_DEDUCIBLE, $sub130->tipo);
+    }
+
+    public function testTipoInvalidoFuerzaTipoDeducible(): void
+    {
+        $exercise = $this->getRandomExercise();
+
+        $account = new Cuenta();
+        $account->codcuenta = '9998';
+        $account->codejercicio = $exercise->codejercicio;
+        $account->descripcion = 'Test tipo invalido';
+        $this->assertTrue($account->save(), 'cant-save-account');
+
+        $subaccount = new Subcuenta();
+        $subaccount->codcuenta = $account->codcuenta;
+        $subaccount->codejercicio = $exercise->codejercicio;
+        $subaccount->codsubcuenta = '9998000000';
+        $subaccount->descripcion = 'Test tipo invalido';
+        $this->assertTrue($subaccount->save(), 'cant-save-subaccount');
+
+        $sub130 = new Subcuenta130();
+        $sub130->codsubcuenta = $subaccount->codsubcuenta;
+        $sub130->tipo = 'tipo_invalido_xyz';
+        $this->assertTrue($sub130->save(), 'cant-save-subcuenta130');
+        $this->assertSame(Subcuenta130::TIPO_DEDUCIBLE, $sub130->tipo, 'invalid-tipo-should-fallback-to-deducible');
+
+        $this->assertTrue($sub130->delete());
+        $this->assertTrue($subaccount->delete());
+        $this->assertTrue($account->delete());
+    }
+
+    public function testCreateSubcuenta130ConTipoIngreso(): void
+    {
+        $exercise = $this->getRandomExercise();
+
+        $account = new Cuenta();
+        $account->codcuenta = '9997';
+        $account->codejercicio = $exercise->codejercicio;
+        $account->descripcion = 'Test ingreso';
+        $this->assertTrue($account->save(), 'cant-save-account');
+
+        $subaccount = new Subcuenta();
+        $subaccount->codcuenta = $account->codcuenta;
+        $subaccount->codejercicio = $exercise->codejercicio;
+        $subaccount->codsubcuenta = '9997000000';
+        $subaccount->descripcion = 'Test ingreso';
+        $this->assertTrue($subaccount->save(), 'cant-save-subaccount');
+
+        $sub130 = new Subcuenta130();
+        $sub130->codsubcuenta = $subaccount->codsubcuenta;
+        $sub130->tipo = Subcuenta130::TIPO_INGRESO;
+        $this->assertTrue($sub130->save(), 'cant-save-subcuenta130-ingreso');
+        $this->assertSame(Subcuenta130::TIPO_INGRESO, $sub130->tipo, 'tipo-should-be-ingreso');
+
+        $this->assertTrue($sub130->delete());
+        $this->assertTrue($subaccount->delete());
+        $this->assertTrue($account->delete());
+    }
+
     protected function getRandomExercise(): Ejercicio
     {
         $model = new Ejercicio();
diff --git a/Test/main/Modelo130ControllerTest.php b/Test/main/Modelo130ControllerTest.php
index cbe5e1f..472fbe7 100644
--- a/Test/main/Modelo130ControllerTest.php
+++ b/Test/main/Modelo130ControllerTest.php
@@ -19,6 +19,12 @@
 
 namespace FacturaScripts\Test\Plugins;
 
+use FacturaScripts\Dinamic\Model\Asiento;
+use FacturaScripts\Dinamic\Model\Cuenta;
+use FacturaScripts\Dinamic\Model\Ejercicio;
+use FacturaScripts\Dinamic\Model\Partida;
+use FacturaScripts\Dinamic\Model\Subcuenta;
+use FacturaScripts\Dinamic\Model\Subcuenta130;
 use FacturaScripts\Plugins\Modelo130\Controller\Modelo130;
 use FacturaScripts\Test\Traits\DefaultSettingsTrait;
 use FacturaScripts\Test\Traits\LogErrorsTrait;
@@ -32,6 +38,7 @@ final class Modelo130ControllerTest extends TestCase
     public static function setUpBeforeClass(): void
     {
         self::setDefaultSettings();
+        self::installAccountingPlan();
     }
 
     public function testSanitizeSubaccountCodesRemovesEmptyAndDuplicateValues(): void
@@ -62,6 +69,118 @@ public function testGetSqlValueListQuotesValues(): void
         $this->assertSame("'6400000000','9999.1'", $controller->sqlValueList(['6400000000', '9999.1']));
     }
 
+    public function testGetDeductibleSubaccountsFiltraPorTipo(): void
+    {
+        $sub130Deducible = new Subcuenta130();
+        $sub130Deducible->codsubcuenta = 'test_deducible';
+        $sub130Deducible->tipo = Subcuenta130::TIPO_DEDUCIBLE;
+        $this->assertTrue($sub130Deducible->save(), 'cant-save-deducible');
+
+        $sub130Ingreso = new Subcuenta130();
+        $sub130Ingreso->codsubcuenta = 'test_ingreso';
+        $sub130Ingreso->tipo = Subcuenta130::TIPO_INGRESO;
+        $this->assertTrue($sub130Ingreso->save(), 'cant-save-ingreso');
+
+        $controller = new Modelo130TestAccess(Modelo130TestAccess::class);
+        $codes = array_map(fn($s) => $s->codsubcuenta, $controller->getDeductibleSubaccounts());
+
+        $this->assertContains('test_deducible', $codes, 'deducible-should-be-in-list');
+        $this->assertNotContains('test_ingreso', $codes, 'ingreso-should-not-be-in-deductible-list');
+
+        $this->assertTrue($sub130Deducible->delete());
+        $this->assertTrue($sub130Ingreso->delete());
+    }
+
+    public function testGetIncomeSubaccountsFiltraPorTipo(): void
+    {
+        $sub130Deducible = new Subcuenta130();
+        $sub130Deducible->codsubcuenta = 'test2_deducible';
+        $sub130Deducible->tipo = Subcuenta130::TIPO_DEDUCIBLE;
+        $this->assertTrue($sub130Deducible->save(), 'cant-save-deducible');
+
+        $sub130Ingreso = new Subcuenta130();
+        $sub130Ingreso->codsubcuenta = 'test2_ingreso';
+        $sub130Ingreso->tipo = Subcuenta130::TIPO_INGRESO;
+        $this->assertTrue($sub130Ingreso->save(), 'cant-save-ingreso');
+
+        $controller = new Modelo130TestAccess(Modelo130TestAccess::class);
+        $codes = array_map(fn($s) => $s->codsubcuenta, $controller->getIncomeSubaccounts());
+
+        $this->assertContains('test2_ingreso', $codes, 'ingreso-should-be-in-list');
+        $this->assertNotContains('test2_deducible', $codes, 'deducible-should-not-be-in-income-list');
+
+        $this->assertTrue($sub130Deducible->delete());
+        $this->assertTrue($sub130Ingreso->delete());
+    }
+
+    public function testIncomeEntriesSeAcumulanEnTaxbaseIngresos(): void
+    {
+        // conseguir un ejercicio existente (all() garantiza que el codejercicio está en BD)
+        $ejercicios = (new Ejercicio())->all([], ['codejercicio' => 'DESC'], 0, 1);
+        $this->assertNotEmpty($ejercicios, 'no-exercise-found');
+        $ejercicio = $ejercicios[0];
+
+        // crear cuenta y subcuenta de ingreso (9996 para no colisionar con el plan contable)
+        $account = new Cuenta();
+        $account->codcuenta = '9996';
+        $account->codejercicio = $ejercicio->codejercicio;
+        $account->descripcion = 'Test subvención ingreso modelo130';
+        $this->assertTrue($account->save(), 'cant-save-account');
+
+        $subcuenta = new Subcuenta();
+        $subcuenta->codcuenta = '9996';
+        $subcuenta->codejercicio = $ejercicio->codejercicio;
+        $subcuenta->codsubcuenta = '9996000000';
+        $subcuenta->descripcion = 'Test subvención ingreso modelo130';
+        $this->assertTrue($subcuenta->save(), 'cant-save-subcuenta');
+
+        // crear asiento con partida haber=1500 (simula una subvención de explotación)
+        $asiento = new Asiento();
+        $asiento->concepto = 'Test subvención Kit Digital modelo130';
+        $asiento->fecha = date('Y') . '-02-15';
+        $asiento->importe = 1500;
+        $asiento->idempresa = $ejercicio->idempresa;
+        $asiento->codejercicio = $ejercicio->codejercicio;
+        $this->assertTrue($asiento->save(), 'cant-save-asiento');
+
+        $partida = new Partida();
+        $partida->idasiento = $asiento->idasiento;
+        $partida->codsubcuenta = '9996000000';
+        $partida->concepto = 'Test subvención Kit Digital modelo130';
+        $partida->haber = 1500.0;
+        $this->assertTrue($partida->save(), 'cant-save-partida');
+
+        // registrar la subcuenta como ingreso en el modelo 130
+        $sub130 = new Subcuenta130();
+        $sub130->codsubcuenta = '9996000000';
+        $sub130->tipo = Subcuenta130::TIPO_INGRESO;
+        $this->assertTrue($sub130->save(), 'cant-save-subcuenta130');
+
+        // configurar el controlador con el periodo T1 del año actual
+        $controller = new Modelo130TestAccess(Modelo130TestAccess::class);
+        $controller->setTestContext(
+            $ejercicio->idempresa,
+            date('01-01-Y'),
+            date('31-03-Y')
+        );
+
+        // ejecutar la carga de asientos de ingresos
+        $controller->callLoadIncomeAsientos();
+
+        // verificar que la partida aparece en incomeEntries
+        $this->assertNotEmpty($controller->incomeEntries, 'income-entries-should-not-be-empty');
+
+        $haberTotal = array_sum(array_map(fn($p) => (float)$p->haber, $controller->incomeEntries));
+        $this->assertEquals(1500.0, $haberTotal, 'income-haber-total-should-be-1500');
+
+        // cleanup
+        $this->assertTrue($sub130->delete());
+        $this->assertTrue($partida->delete());
+        $this->assertTrue($asiento->delete());
+        $this->assertTrue($subcuenta->delete());
+        $this->assertTrue($account->delete());
+    }
+
     protected function tearDown(): void
     {
         $this->logErrors();
@@ -84,4 +203,16 @@ public function sqlValueList(array $values): string
     {
         return $this->getSqlValueList($values);
     }
+
+    public function setTestContext(int $idempresa, string $dateStart, string $dateEnd): void
+    {
+        $this->idempresa = $idempresa;
+        $this->dateStart = $dateStart;
+        $this->dateEnd = $dateEnd;
+    }
+
+    public function callLoadIncomeAsientos(): void
+    {
+        $this->loadIncomeAsientos();
+    }
 }
diff --git a/Translation/es_ES.json b/Translation/es_ES.json
index 7910578..afd4aed 100644
--- a/Translation/es_ES.json
+++ b/Translation/es_ES.json
@@ -1,6 +1,7 @@
 {
     "after-deduct": "sobre casilla 04",
     "deductible-subaccounts": "Cuentas deducibles",
+    "income-subaccounts": "Cuentas de ingresos",
     "model-130": "Modelo 130",
     "model-130-desc": "Se calcula sumando y acumulando cada trimestre, por ejemplo, si visualizamos el 3º trimestre veremos la suma de los trimestres 1, 2 y 3.",
     "model-130-p": "El Modelo 130 es una declaración trimestral del impuesto de la renta de las personas físicas (IRPF) en el que se liquida el pago fraccionado de este impuesto, a cuenta de la declaración anual que se realiza el año siguiente.",
diff --git a/View/Modelo130.html.twig b/View/Modelo130.html.twig
index a1fb4db..62be020 100644
--- a/View/Modelo130.html.twig
+++ b/View/Modelo130.html.twig
@@ -43,6 +43,40 @@
                     return false;
                 }
             });
+
+            $("#findIncomeSubaccount").autocomplete({
+                source: function (request, response) {
+                    $.ajax({
+                        method: "POST",
+                        url: '{{ fsc.url() }}',
+                        data: {action: 'autocomplete-subaccount', term: request.term},
+                        dataType: "json",
+                        success: function (results) {
+                            let values = [];
+                            results.forEach(function (element) {
+                                if (element.key === null || element.key === element.value) {
+                                    values.push(element);
+                                } else {
+                                    values.push({key: element.key, value: element.key + " | " + element.value});
+                                }
+                            });
+                            response(values);
+                        },
+                        error: function (msg) {
+                            alert(msg.status + " " + msg.responseText);
+                        }
+                    });
+                },
+                select: function (event, ui) {
+                    if (ui.item.key !== null) {
+                        $('form[name="add-income-subaccount"] input[name="codsubcuenta"]').val(ui.item.key);
+                    }
+                },
+                open: function (event, ui) {
+                    $(this).autocomplete('widget').css('z-index', 1500);
+                    return false;
+                }
+            });
         });
     </script>
 {% endblock %}
@@ -241,12 +275,28 @@
                id="deductible-subaccounts-tab" data-bs-toggle="tab" href="#deductible-subaccounts"
                role="tab"
                aria-controls="deductible-subaccounts"
-               aria-selected="{{ fsc.tabDeductibleSubaccount ? 'true' : 'false' }}"
+               aria-selected="{{ fsc.activeTab == 'deductible-subaccount' ? 'true' : 'false' }}"
                title="{{ trans('deductible-subaccounts') }}">
                 <i class="fa-solid fa-book me-1" aria-hidden="true"></i>
                 <span class="d-none d-sm-inline-block">{{ trans('deductible-subaccounts') }}</span>
-                {% if fsc.deductibleSubaccount.count() %}
-                    <span class="badge bg-secondary">{{ fsc.deductibleSubaccount.count() }}</span>
+                {% set deductibleList = fsc.getDeductibleSubaccounts() %}
+                {% if deductibleList|length %}
+                    <span class="badge bg-secondary">{{ deductibleList|length }}</span>
+                {% endif %}
+            </a>
+        </li>
+        <li class="nav-item" role="presentation">
+            <a class="nav-link {{ fsc.activeTab == 'income-subaccount' ? 'active' : '' }}"
+               id="income-subaccounts-tab" data-bs-toggle="tab" href="#income-subaccounts"
+               role="tab"
+               aria-controls="income-subaccounts"
+               aria-selected="{{ fsc.activeTab == 'income-subaccount' ? 'true' : 'false' }}"
+               title="{{ trans('income-subaccounts') }}">
+                <i class="fa-solid fa-coins me-1" aria-hidden="true"></i>
+                <span class="d-none d-sm-inline-block">{{ trans('income-subaccounts') }}</span>
+                {% set incomeList = fsc.getIncomeSubaccounts() %}
+                {% if incomeList|length %}
+                    <span class="badge bg-secondary">{{ incomeList|length }}</span>
                 {% endif %}
             </a>
         </li>
@@ -469,7 +519,7 @@
                     </tr>
                     </thead>
                     <tbody>
-                    {% for subaccount in fsc.deductibleSubaccount.all({}, {'codsubcuenta':'ASC'}, 0, 0) %}
+                    {% for subaccount in fsc.getDeductibleSubaccounts() %}
                         <tr>
                             <td>{{ subaccount.codsubcuenta }}</td>
                             <td>{{ subaccount.getSubcuenta().descripcion }}</td>
@@ -505,6 +555,54 @@
                 </div>
             </form>
         </div>
+        <div class="tab-pane fade {{ fsc.activeTab == 'income-subaccount' ? 'show active' : '' }}"
+             id="income-subaccounts" role="tabpanel" aria-labelledby="income-subaccounts-tab">
+            <div class="table-responsive">
+                <table class="table table-sm table-hover">
+                    <thead>
+                    <tr>
+                        <th>{{ trans('code') }}</th>
+                        <th>{{ trans('description') }}</th>
+                        <th></th>
+                    </tr>
+                    </thead>
+                    <tbody>
+                    {% for subaccount in fsc.getIncomeSubaccounts() %}
+                        <tr>
+                            <td>{{ subaccount.codsubcuenta }}</td>
+                            <td>{{ subaccount.getSubcuenta().descripcion }}</td>
+                            <td class="text-end">
+                                <form method="post" onsubmit="animateSpinner('add')">
+                                    {{ formToken() }}
+                                    <input type="hidden" name="id" value="{{ subaccount.id }}">
+                                    <input type="hidden" name="action" value="delete-income-subaccount">
+                                    <button type="submit" class="btn btn-sm btn-danger btn-spin-action">
+                                        <i class="fa-solid fa-trash-alt me-1"></i> {{ trans('delete') }}
+                                    </button>
+                                </form>
+                            </td>
+                        </tr>
+                    {% endfor %}
+                    </tbody>
+                </table>
+            </div>
+            <form name="add-income-subaccount" method="post" onsubmit="animateSpinner('add')">
+                {{ formToken() }}
+                <input type="hidden" name="action" value="add-income-subaccount">
+                <input type="hidden" name="codsubcuenta">
+                <div class="card shadow m-3">
+                    <div class="card-body">
+                        <div class="input-group">
+                            <input type="text" id="findIncomeSubaccount" class="form-control"
+                                   placeholder="{{ trans('search') }}">
+                            <button type="submit" class="btn btn-outline-success">
+                                <i class="fa-solid fa-plus me-1"></i> {{ trans('add') }}
+                            </button>
+                        </div>
+                    </div>
+                </div>
+            </form>
+        </div>
     </div>
 
     <!-- Create Accounting Modal -->