How to fill in modelo 130 box by box: instructions and a four-quarter worked example

Before you start: year-to-date figures, identification and accrual period

Modelo 130 is the IRPF pago fraccionado (instalment prepayment) for anyone taxed under estimación directa (direct assessment, based on actual income and expenses), whether normal or simplified (art. 99.7 of the IRPF Law, LIRPF). If you are under módulos (estimación objetiva, the flat-rate scheme) your form is modelo 131, which uses a different formula. Who is obliged to file (including the exemption for professionals with at least 70% of income subject to withholding, art. 109.2 RIRPF) is covered in the general modelo 130 guide.

The idea that prevents most mistakes: the whole of section I is filled in with amounts accumulated from 1 January to the last day of the quarter, not with the figures for that quarter alone. In Q3 (the third quarter) you do not enter July, August and September: you enter January to September. Box 05 already subtracts what you paid before.

The deadlines (1 to 20 April, July and October, and until 30 January for the fourth quarter, art. 111.1 RIRPF) and the shorter deadline if you pay by direct debit are covered in the general guide and in the 2026-2027 tax calendar.

Section I, boxes 01 to 07: how modelo 130 is calculated

This is the block almost every autónomo (self-employed person) fills in: activities under direct assessment other than farming, livestock, forestry and fishing. If you have several activities of this kind, you add them all together in the same boxes. The formula is the one in art. 110.1.a) RIRPF: 20% of year-to-date rendimiento neto (net business income), minus what you already paid in earlier quarters and minus the retenciones (withholdings) applied to you.

Two points about box 04. If your activity qualifies for the deduction for income earned in Ceuta or Melilla, the percentage is reduced by 60% to 8% (art. 110.2 RIRPF); according to the AEAT, in Q3 and Q4 of 2026 this also applies on the island of La Palma (DA 57.ª LIRPF, an additional provision of the IRPF Law, as worded by Real Decreto-ley 23/2026, a Royal Decree-law). You may also voluntarily apply a higher percentage (art. 110.4).

Box 06 only deducts withholdings for professional activities, for letting urban property where that is a business activity, and for the assignment of image rights (art. 110.3.a) RIRPF). A shop or an e-commerce business normally has no withholding on its sales and leaves box 06 at zero. If you are a professional, check the figure against your invoices: the general rate is 15% (art. 95.1 RIRPF) and you can see it on every invoice you issue. How the payer declares it is explained in modelos 111 and 115.

Box 02: deductible expenses, autónomo contributions and the 5% for hard-to-justify expenses

Box 02 takes every gasto deducible (deductible expense) connected with the activity, backed by an invoice and recorded in your libros registro (record books), always as the amount accumulated since 1 January. The full list, with the limits for each item, is in deductible expenses for autónomos; here are the ones that weigh most in modelo 130:

• Autónomo contributions. The owner's contributions to the RETA (the Social Security scheme for the self-employed) are a deductible expense, as is the adjustment of the previous year's contributions if you have to pay more, according to the AEAT's 2025 Income Tax Practical Manual. There is no invoice: the evidence is the Social Security direct debit on your bank statement. You can work out yours with the 2026 autónomo contribution calculator.
• Household utilities if you work from home. Water, electricity, gas, telephone and internet for the home used in the business are deductible at 30% of the proportion of floor area used for the activity, unless you can prove a different percentage (art. 30.2.5.ª b) LIRPF).
• Depreciation. A computer, furniture or machinery is not deducted in one go: what goes in is the amortización (depreciation) for the period elapsed since 1 January.
• What does not go in. The input VAT you deduct in modelo 303, personal purchases and the modelo 130 payment itself, which is an advance on the tax and not an expense.

Hard-to-justify expenses. If you are under the simplified direct assessment method, you add to box 02 a percentage of net income (calculated before this item) for provisions and hard-to-justify expenses. In 2026 that percentage is 5%, with a maximum of 2,000 € a year (art. 30.2.ª RIRPF and art. 30.2.4.ª LIRPF). If you have read that it is 7%: that percentage applied only in 2023, under an additional provision of the IRPF Law (in 2026 there is a 10% rate only for activities in Ceuta with the art. 68.4 LIRPF deduction, DA 64.ª LIRPF, which in modelo 130 does not reach Q3 because it only applies to payments whose filing period starts more than a month after 3 September 2026). Under the normal direct assessment method it does not exist.

Because modelo 130 is cumulative, box 02 = accumulated expenses + 5% of (accumulated income minus accumulated expenses). If that accumulated 5% exceeds 2,000 €, you stop at 2,000 €.

Sections II and III: from box 08 to box 19

Section II (boxes 08 to 11) is only for farming, livestock, forestry and fishing activities under direct assessment. It works differently: box 08 holds the income for the quarter (not accumulated), box 09 is 2% of that figure, box 10 the withholdings for the quarter and box 11 the difference. If you do not have one of these activities, leave it blank.

Section III combines the two previous sections and applies the reductions.

Box 16, main home deduction. It can only be used by someone who bought their main home with a loan before 1 January 2013 (or paid for renovation work before that date) and still keeps the right to the home purchase deduction (transitional provision 18.ª LIRPF). In addition, the expected annual gross income from the activity (the first quarter's figure multiplied by four) must be below 33,007.20 €. It does not apply to building or extending a home, nor if you also file modelo 131, nor if you have already notified it to your employer with modelo 145 (the form employees give their employer for withholding purposes) (art. 110.3.d) RIRPF), and it can never exceed the difference between boxes 14 and 15.

Below box 19 you tick a single option: ingreso (payment, with the payment method: direct debit, account debit, card or Bizum (a Spanish mobile payment service), or acknowledgement of debt if you are going to request a deferral), a deducir or negativa. It is filed on the AEAT's electronic office, through the AEAT modelo 130 procedure, with a digital certificate or Cl@ve (the Spanish government's identification system).

Modelo 130 box 13: the reduction for low income

Box 13 is a fixed deduction per quarter for people who earned little the previous year. It is governed by art. 110.3.c) RIRPF and applies when net income from business activities in the previous tax year was 12,000 € or less:

Where the figure comes from. It is the net business income you declared in the previous year's Renta (annual income tax return), before reductions: the AEAT refers to boxes 0224 (direct assessment), 1479 and 1553 (módulos) and 1577 (income attributed by entities) of modelo 100 (the annual income tax return form). For the 2026 modelo 130 you look at your 2025 income tax return. If you had no activity at all the previous year, the AEAT treats your income as zero, so you are entitled to 100 € per quarter: this is the case for almost every autónomo in their first year.

How it works. The amount is deducted in each of the four quarters; it is not an annual figure spread across them. If the reduction is larger than the figure in box 12, the difference is not lost: box 14 goes negative, the return comes out «a deducir» and you deduct that negative amount in the following quarters of the same year through box 15. Box 05 in the next quarter adds up the earlier box 07 figures, which are calculated before the reduction, so the box 13 deduction is not «clawed back» later (art. 110.1.a) RIRPF). If you also file modelo 131, you can split the reduction between the two forms, provided the combined amount does not exceed the table figure in each quarter.

Modelo 130 example: four consecutive quarters for a self-employed professional

Laura is a graphic designer, self-employed under the simplified direct assessment method. She invoices private individuals and foreign clients without withholding, and some Spanish companies with 15% withholding (3,000 € of taxable base each quarter). Because less than 70% of her income in the previous year was subject to withholding, she files modelo 130. Her net business income in 2025 was 10,500 €, so she is entitled to a reduction of 50 € per quarter. Her expenses include her autónomo contributions. All income, expense and withholding figures are accumulated since 1 January:

Note three things. First, box 05 in Q2 is 804 € (box 07 from Q1), in Q3 it is 804 + 880 = 1,684 € and in Q4, 1,684 + 519 = 2,203 €: each quarter subtracts what was calculated before, without counting the reduction. Second, the 5% for hard-to-justify expenses is recalculated on the accumulated figure and by the end of the year it comes to 1,260 €, well below the 2,000 € cap. Third, the sum of the box 07 figures (2,988 €) matches 20% of the annual net income (4,788 €) minus the year's withholdings (1,800 €): the cumulative system balances itself. With the reduction, Laura pays a total of 2,788 € during 2026. All of this is later deducted in her 2026 Renta, together with the withholdings (art. 79 LIRPF).

If Laura had declared only the quarter, in Q2 she would have entered 9,500 € of income and subtracted the Q1 payment again: she would underpay. To do this calculation with your own numbers, take the accumulated figures from your books; kontora prepares the draft modelo 130 box by box from those accounts and reminds you of the deadline, and you file it from the app itself with your digital certificate, by direct filing, or your gestor does.

Negative modelo 130: a deducir, negativa and how it carries forward

Modelo 130 never comes out «a devolver» (refundable). Hacienda (the tax authorities) does not pay you money back on an instalment; anything you have overpaid is settled in the Renta, where all the year's instalments and withholdings are deducted (art. 79 LIRPF). Within the year, a negative result can arise in three ways:

• Accumulated losses (negative box 03). Box 04 stays at zero. You do not carry anything forward by hand: as the next quarter again starts from the figures accumulated since 1 January, the loss is already included in the new box 03.
• More withholding than the 20% (negative box 07). Box 12 is set to zero, not a negative figure. There is no need to carry it forward either: box 06 in the next quarter again adds up all the year's withholdings, and box 05 ignores negative box 07 figures, so the excess offsets itself.
• Reduction larger than the tax due (negative box 14). This is the typical first-year case. Box 19 comes out negative and you do have to carry that amount forward: you enter it in box 15 of the next modelo 130 of the same year that comes out positive, up to the amount of its box 14.

Short example. An autónomo under the normal direct assessment method (without the 5% for hard-to-justify expenses) who starts in 2026 (no activity in 2025, reduction of 100 €) invoices 1,500 € in Q1, spends 2,100 € and has 35 € withheld. Box 03: minus 600; box 04: 0; box 07: minus 35; box 12: 0; box 13: 100; box 19: minus 100, «a deducir». In Q2 the accumulated figures are 7,000 € of income, 4,000 € of expenses and 175 € of withholdings: box 03, 3,000; box 04, 600; box 05, 0 (the Q1 box 07 was negative); box 07, 425; box 13, 100; box 14, 325; box 15, 100 (the negative figure from Q1); box 19: 225 € to pay.

What to tick. Negative box 19 in Q1, Q2 or Q3: «a deducir». Zero, or negative in Q4: «negativa». A Q4 negative figure does not carry over to the following year, because modelo 130 starts from zero every 1 January.

Modelo 130 with no activity: nil quarters and your first year

If you are still registered with Hacienda and obliged to file modelo 130, you must file it even if you have not invoiced anything in the quarter: when there is nothing to pay, a negative (nil) return is filed (art. 111.1 RIRPF). If you file late, even with a zero result, there may be a penalty for not filing on time (art. 198 LGT, the General Tax Law).

Be careful about what «zero» means. If it is the first quarter of the year and you have had no income or expenses, all boxes are zero, except box 13 if you are entitled to the reduction (in that case box 19 comes out negative and you tick «a deducir»). But if you have already invoiced in earlier quarters of the same year, a quarter with no activity is not a blank modelo 130: you repeat the figures accumulated from January to date in boxes 01, 02 and 06, enter what you paid before in box 05, and the result will normally be zero or negative.

If you have stopped the activity, notify the tax census of your deregistration with modelo 036 or 037, the census registration forms (see modelo 036 box by box); until then, your returns are still expected.

Correcting a modelo 130 already filed: complementaria or request for rectification

Unlike modelo 303, modelo 130 has no autoliquidación rectificativa (corrective self-assessment return). The General Tax Law only requires one «when the specific rules for the tax so provide» (art. 120.4 LGT), and as at 26 September 2026 no ministerial order has introduced it for modelo 130: the latest amendment to the form in the BOE (Spain's Official State Gazette) is Orden HAP/258/2015, and the AEAT instructions still distinguish two routes.

• You underpaid: complementaria (supplementary return). You file another modelo 130 for the same tax year and quarter, tick «complementaria» and enter the 13-digit receipt number of the earlier one. You fill in boxes 01 to 17 again with the correct figures (they fully replace the earlier ones), in box 18 you enter what you paid the first time, and box 19 is the difference to pay (art. 122.2 LGT). If you file it late without having received a formal request, a surcharge of 1% applies plus another 1% for each full month of delay during the first 12 months; after that, 15% plus late-payment interest (art. 27.2 LGT); we explain this in missed a tax deadline and you can estimate it with the late filing surcharge calculator.
• You overpaid: request for rectification. This is not done with another modelo 130 but with a solicitud de rectificación de la autoliquidación (request to rectify the self-assessment) on the AEAT website (arts. 120.3 and 221.4 LGT), as long as the four-year limitation period has not passed (art. 66 LGT).

If you overpaid, the next modelo 130 with the correct accumulated figures absorbs it, and anything still overpaid is settled in the Renta; the request for rectification is the formal route if you prefer to recover it sooner. If you underpaid, the route is the complementaria for that quarter: the fact that the accumulated figures make up for it later does not erase the underpayment in that quarter, and if you regularise before a requerimiento (formal request from the Tax Agency) only the surcharge applies and no penalty is imposed (art. 27.2 LGT).

Common mistakes when filling in modelo 130 and how to avoid them

• Entering only the quarter. Boxes 01, 02 and 06 are accumulated since 1 January. If you enter only the quarter and also subtract what you paid before in box 05, you underpay all year.
• Forgetting withholdings. If you are a professional invoicing Spanish companies, each invoice carries withholding that has already been paid in on your behalf. If you do not enter it in box 06, you pay the same tax twice until the Renta.
• Not carrying forward the negative figure. A negative box 19 in one quarter (typically because of the reduction) goes into box 15 of the next positive one. If you leave it out, you lose that deduction in modelo 130, although you would recover it in the Renta.
• Applying the 20% to gross income. The 20% applies to net income (box 03), not to what you invoiced. Applied to income, you pay considerably more than you owe.
• Including VAT. Boxes 01 and 02 exclude VAT; VAT goes in modelo 303.
• Forgetting autónomo contributions and depreciation. They do not arrive as normal invoices and get left out of box 02.
• Using 7% for hard-to-justify expenses. In 2026 it is 5%, capped at 2,000 € a year, and only under the simplified method.
• Applying the reduction from the wrong year. Box 13 depends on the previous year's income, not the current year's. Check it every January against your latest Renta.

Take the accumulated figures from up-to-date books, not from bank statements; if you do not have a system yet, see how to keep your books.

Frequently asked questions

Keep reading