Quarterly Income Tax Payments – Modelo 130 Explained
A step-by-step guide to filing your quarterly income tax prepayments in Spain
As a self‑employed professional (autónomo) in Spain, you are required not only to file IVA (VAT) returns but also to make quarterly advance payments of your income tax through Modelo 130. This form lets you prepay part of your annual income tax (IRPF) based on your net profit from the quarter.
For many autónomos—especially those whose clients do not withhold sufficient IRPF—filling out Modelo 130 is a crucial part of keeping your tax obligations up‑to‑date and avoiding large tax bills at year‑end. This guide explains, in plain English, what Modelo 130 is, how to calculate your quarterly payment, and the step‑by‑step process for filing it online.
Note
1. What is Modelo 130?
Quarterly Income Tax Prepayment
Modelo 130 is the form used to declare and pay quarterly prepayments of income tax (IRPF) for self‑employed professionals (autónomos) and other taxpayers who perform economic activities in Spain and determine their income through direct estimation (estimación directa).
Unlike the annual income tax filing (la Renta), which is a comprehensive review of your entire year's income, Modelo 130 is a quarterly prepayment based on your business activity during each three‑month period.
Key Characteristics:
Filed and paid four times per year (for Q1, Q2, Q3, and Q4).
It's an advance payment of 20% of your net profit for the quarter. For new autónomos, a reduced rate of 7% might apply in certain cases.
Based on your actual income and expenses for each quarter.
These payments are credited toward your final annual income tax liability.
Who Must File Modelo 130
You must file this form if you are:
A self-employed individual (autónomo) using the direct estimation method.
A professional with business activities who calculates income by direct estimation.
A partner in a civil society (sociedad civil) that is subject to IRPF.
You do NOT need to file Modelo 130 if:
You use the objective estimation method (módulos).
At least 70% of your income has IRPF withholding, and in the previous year those withholdings were equal to or greater than your total tax due.
2. When to File and Pay
Like IVA filings, Modelo 130 follows a quarterly schedule with specific deadlines after the end of each period. This ensures you make steady payments toward your final annual income tax obligation.
Filing Deadlines
January–March
First quarter
File by April 20
April–June
Second quarter
File by July 20
July–September
Third quarter
File by October 20
October–December
Fourth quarter
File by January 30 of the following year
Important Note
Missing these deadlines can result in penalties and interest. Mark these dates on your calendar at the beginning of the year. If the 20th falls on a weekend or holiday, the deadline typically extends to the next business day.
3. How to Calculate Your Payment
Understanding how to calculate your Modelo 130 payment helps you better manage your tax obligations and avoid miscalculating what you owe.
Basic Formula
The standard calculation for Modelo 130 involves taking 20% of your net profit for the quarter. This is a simplified version of the calculation:
(Quarterly Income - Deductible Expenses) × 20% = Base Payment
Important: This is the basic calculation, but depending on your specific situation, adjustments may apply. For new autónomos in their first years of business, a reduced rate of 7% may apply instead of the standard 20%.
Applying Withholdings
If your clients already withheld IRPF on your invoices, you can subtract these withholdings from your payment:
Base Payment - IRPF Withholdings = Final Payment
This is why it's crucial to keep track of all invoices where IRPF was withheld during the quarter.
Step-by-Step Calculation Example
Let's walk through a complete example of how to calculate your Modelo 130 payment:
Add up all income received from your business activities during the quarter. For example: €10,000.
Add up all business expenses for the quarter that qualify as tax deductions. For example: €4,000.
Subtract expenses from income: €10,000 - €4,000 = €6,000.
Multiply net profit by 20%: €6,000 × 0.20 = €1,200. Note: New autónomos may qualify for a reduced rate of 7% (€6,000 × 0.07 = €420) in their initial period.
If clients withheld €300 in IRPF, subtract: €1,200 - €300 = €900. This is your final payment.
Recordkeeping Tip
Keep detailed records of all income and expenses for each quarter. This makes calculation easier and provides documentation in case of an audit. Having a well-organized spreadsheet or accounting software significantly simplifies this process.
4. Filing Process
Filing Modelo 130 is a straightforward process once you have calculated your payment amount. The process can be completed entirely online through the Agencia Tributaria website.
1Access the Tax Agency Website
Visit the official Agencia Tributaria website (www.agenciatributaria.es) and navigate to the online filing section.
You'll need to authenticate yourself using one of the following methods:
Digital Certificate (Certificado Digital)
Electronic DNI (DNIe)
Cl@ve PIN (requires prior registration)
Reference Number (if you have one from previous filings)
2Locate Modelo 130
Once logged in, navigate to the forms section and search for 'Modelo 130'.
You can find it under "All Forms" or by using the search function. Make sure you're selecting the correct form for the appropriate quarter (e.g., "First Quarter 2023").
3Enter Your Tax Information
Fill in the required fields with your income and expense data.
The key sections you'll need to complete include:
Enter your total income for the quarter.
Enter your total deductible expenses.
Enter any IRPF already withheld by clients.
The system will automatically calculate your payment based on these figures.
4Review and Submit
Carefully review all entered information before submitting.
Check the following in particular:
That income figures match your records for the quarter.
That expense amounts are accurate and include only deductible items.
That the withholding amount is correct.
5Make Your Payment
Choose your preferred payment method and complete the transaction.
Payment options include:
If you provide your bank details, the tax authority will automatically withdraw the amount (must be set up before the deadline).
Pay via your bank's online system using the payment details provided.
Print the payment slip and pay at a collaborating bank branch.
Download and Save Your Confirmation
Always download and save the PDF confirmation of your filing. This serves as proof that you completed your tax obligation on time and contains your filing reference number, which you may need for future inquiries.
5. Submitting and Paying
Once you've calculated your tax amount and completed the form, here's how to submit it and make your payment:
Submission Process
Carefully review all the information entered for accuracy.
Click 'Enviar' (Submit) on the online portal to complete your filing.
A confirmation page will be generated—save or print it for your records.
Payment Options
If you have set up direct debit, the amount due will be automatically withdrawn from your Spanish bank account on the filing deadline.
If not using direct debit, you must pay manually. This involves obtaining an NRC code from your bank and entering it in the online form to confirm payment.
Handling Zero or Negative Results
If your return shows a negative result (indicating a credit), you can either carry the credit forward to the next quarter or request a refund when filing your annual income tax return.
6. Relationship to Annual Tax
Modelo 130 prepayments are not the final tax you pay. At the end of the tax year, when you file your annual income tax return (Declaración de la Renta), these quarterly prepayments are credited against your total income tax liability.
How Your Payments Are Applied
When you complete your annual income tax return:
If your quarterly payments exceed your final tax liability, you'll receive a refund for the difference.
If your quarterly payments were less than your final tax liability, you'll need to pay the remaining balance.
In the ideal scenario, your quarterly prepayments will closely match your final tax obligation.
Important Note
Maintaining accurate Modelo 130 filings throughout the year will help ensure that your final tax bill is as close as possible to what you've already paid, reducing surprises at tax time.
7. Place in the Process
Modelo 130 filing is a recurring quarterly task—Step 5 in your overall tax compliance process. By filing these returns accurately and on time, you avoid potential fines and surcharges, and you maintain smooth financial operations.
Mastering Modelo 130 alongside your IVA filings (Modelo 303) builds a strong foundation for overall tax compliance, making your annual tax return less daunting.
Financial Planning Benefit
Regular quarterly payments help you manage your cash flow more effectively. Instead of facing a large tax bill once a year, you spread your tax obligations throughout the year, making budgeting easier.
Step in Your Tax Journey
Think of Modelo 130 as one component of your overall tax compliance strategy:
- After registering as autónomo
- Alongside quarterly IVA filings
- Before your annual income tax declaration
8. Final Thoughts and Best Practices
Following these best practices will help you master the Modelo 130 process and stay compliant with your tax obligations:
Consistency is Key
Set up a system (using spreadsheets or accounting software) to track all your income and deductible expenses. This will simplify your quarterly calculations and ensure accuracy.
Keep Detailed Records
Store copies of all invoices and receipts, as well as your filed Modelo 130 returns. Spanish law requires you to keep these for at least 4 years in case of an audit.
Set Reminders
Mark your calendar for each filing deadline to avoid late submissions, which can incur surcharges ranging from 5% up to 20% (plus interest). Digital calendar reminders are highly recommended.
Review Regularly
Periodically reconcile your accounting records with your Modelo 130 returns to catch any discrepancies early. This ongoing review process helps maintain accuracy.
Reduced Rate for New Autónomos
If you're a new autónomo in your initial period of activity, you may be eligible for a reduced tax rate of 7% instead of the standard 20%. This reduced rate typically applies during the first few tax periods after registration. However, eligibility conditions can change, so it's advisable to confirm your specific situation with the tax authorities or a professional advisor.
Professional Help
If you run into persistent errors or are unsure about certain entries, consult with a gestor or tax professional who specializes in autónomo filings. The cost of professional help is often worth it for the peace of mind and potential tax savings.
By following this guide, you can confidently file your quarterly Modelo 130 returns, ensuring that your income tax prepayments are accurate and that you remain compliant with Spanish tax laws.
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