Modelo 130 (quarterly IRPF prepayment)

Modelo 130 is the quarterly IRPF prepayment for self-employed individuals under direct estimation (estimación directa) whose income is not largely covered by withholdings. It is filed from 1 to 20 April, July and October, with the fourth quarter in January, as an advance payment that is later settled in the annual personal income tax return.

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.

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Modelo 180 (annual rental withholding summary)

Modelo 349 (EU transactions statement)

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