Modelo 130 works cumulatively: each quarter you calculate your net income from the start of the year, that is, revenue minus deductible expenses, apply the percentage set by law, and subtract what you already paid in earlier quarters and any withholdings applied to you. The result is what you pay in advance towards your IRPF.
Self-employed people whose income mostly comes from invoices that already carry IRPF withholding are generally exempt from this prepayment, though it is worth confirming case by case. If you work mainly for private individuals or for foreign clients, on the other hand, you will normally have to file it.
The typical mistake is not filing in a quarter with losses or no income because there is nothing to pay. If you are required to file, you must do so anyway, even if the result is zero or negative; otherwise the tax agency may send you a formal request. Another common slip is calculating each quarter in isolation and forgetting that the calculation carries everything earlier in the year.
What you pay through Modelo 130 is deducted in the annual income tax return, where the real tax for the year is settled. The figures come from your income and expense registers, and if you charge VAT they should match your VAT returns. kontora calculates the 130 from your bookkeeping, with earlier quarters already subtracted, and reminds you of the deadline.
Guides that use this term
- How to fill in modelo 130 box by box: instructions and a four-quarter worked example
- Modelo 130: paying your IRPF in advance as an autónomo
- Quarterly tax returns for the self-employed in Spain: which forms you file each quarter and by when
- Modelo 131: the quarterly IRPF prepayment under módulos
- How to fill in the modelo 036 box by box: registering as an autónomo or an SL, IAE heading, ROI, changes and deregistration
Related terms
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