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Spanish quarterly income tax prepayment — form 130

Under direct assessment you pay each quarter 20 % of your net business income accumulated since 1 January, less the prepayments already made this year and the tax withheld from your invoices. If your net business income last year was EUR 12,000 or less, a further EUR 100, 75, 50 or 25 comes off.

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This content is part of the path: Paying income tax as a self-employed worker in Spain· Step 3 of 6· Next step: Spanish income tax (IRPF) state scale — the central government share only

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Sources and assumptions

Calculation assumptions

  • A business or professional activity taxed under direct assessment, standard or simplified (section I of the form). Farming, livestock, forestry and fishing activities in section II are not covered.
  • It assumes you are required to make prepayments. If you carry on a professional activity and, in the previous calendar year, at least 70 per cent of that activity's income was subject to withholding or payment on account, you are not required to make a prepayment for it (article 109.2 of the IRPF Regulation). If you are starting the activity, what counts is the share of income withheld during the quarter the prepayment covers (article 109.5).
  • Income, expenses and withholdings are totals from 1 January to the end of the quarter. Earlier prepayments are the sum of the positive box 07 amounts from the previous quarters of the same year.
  • The box 13 reduction depends on your net business income in the previous year; if you had no activity, it counts as zero. It is applied in full on form 130: if you also file form 131, you may split it between the two, provided box 13 of form 130 and box 09 of form 131 together do not exceed the reduction in any quarter.
  • Not covered: negative results carried from earlier quarters (box 15), the main-home deduction (box 16), supplementary returns (box 18), the reduction for irregular income under article 32.1 of the IRPF Act — applied to net income before it is entered in box 03 — and the 8 % rate for Ceuta and Melilla (and, in the third and fourth quarters of 2026, for the island of La Palma). Nor does it cover your option to apply a higher percentage than the standard one (article 110.4 of the IRPF Regulation).

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.