Modelo 130: quarterly income tax prepayment for the self-employed in Spain
Modelo 130 is the quarterly personal income tax (IRPF) prepayment of self-employed people taxed under direct assessment (estimación directa), standard or simplified. Using year-to-date figures from 1 January, the general rule applies 20% to the positive net income, then subtracts the prepayments of earlier quarters and the withholdings suffered. It is filed from 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter.
Up to date for 2026 — verified on September 26, 2026ActioFin templateGuide: about 30 min
This content is part of the path: Paying income tax as a self-employed worker in Spain· Step 5 of 6· Next step: Form 100: the Spanish income tax return (IRPF)
Deadlines
- 1 to 20 April, July and October
- Prepayments for the first, second and third quarters
- 1 to 30 January
- Fourth-quarter prepayment, in the following calendar year
- Saturday or non-working day
- The deadline moves to the next working day
Documents to prepare
- Income and expense registers of the activity since 1 January
- Modelo 130 returns already filed for the same year
- Withholdings shown on invoices issued during the year
- Net business income from the previous year's income tax return
- Electronic certificate or Cl@ve to file
No form is attached to this procedure: the link leads to the official page that describes it.
What you get
- The document as a PDF, ready to print and sign.
- The same document in Word (.docx), so you can edit it before signing.
Free, no account and no email address.
The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Generate your document
Free. The document is generated on demand: your entries are not recorded in any of our databases and are only used to produce it. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Document preview, updated as you type
MODELO 130 — HOJA DE PREPARACIÓN
Declarante: … — NIF ….
Ejercicio …, primer trimestre. Los importes del apartado I son acumulados desde el primer día del año hasta el último día del trimestre.
Esta hoja no se presenta: los importes se trasladan a la autoliquidación en la sede electrónica de la Agencia Tributaria. No incluye las casillas que pueden ser negativas (03, 07, 14 y 17), que se consignan con su signo, ni el apartado II de actividades agrícolas, ganaderas, forestales y pesqueras (casillas 08 a 11), ni la autoliquidación complementaria (casilla 18). La casilla 19 se anota sin signo: el tipo de resultado indica si es negativa.
I. Actividades económicas en estimación directa
Ingresos íntegros computables (casilla 01)…,00 €
Gastos fiscalmente deducibles (casilla 02)…,00 €
Importe sobre el rendimiento neto positivo (casilla 04)…,00 €
Casillas 07 positivas de trimestres anteriores, menos sus casillas 16 (casilla 05)…,00 €
Retenciones e ingresos a cuenta soportados (casilla 06)…,00 €
III. Total liquidación
Suma de las casillas 07 y 11 (casilla 12)…,00 €
Minoración (casilla 13)…,00 €
Resultados negativos de trimestres anteriores (casilla 15)…,00 €
Deducción por vivienda habitual (casilla 16)…,00 €
Resultado
Resultado de la autoliquidación: a ingresar. Según las instrucciones del modelo, un resultado negativo de los trimestres 1.º a 3.º se marca «a deducir», y un resultado cero, o negativo en el 4.º trimestre, se marca «negativa».
Resultado de la autoliquidación (casilla 19)…,00 €
Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.
This document is signed by hand, after printing: we do not offer electronic signature. Only a qualified electronic signature, issued by a certified provider, carries the same weight as a handwritten one (eIDAS regulation). A mere click would not — and letting you believe otherwise would expose you the day a body challenges it.
Who this applies to
- Individuals carrying on a business or professional activity whose income is determined under direct assessment, standard or simplified
- Farming, livestock, forestry and fishing activities under direct assessment report in a separate section (section II), with their own exceptions
- Professionals are not required to file for their professional activity if, in the previous calendar year, at least 70% of their professional income was subject to withholding or a payment on account; in the year they start, the percentage of the quarter is used
Worked example
Javier Ortega, a self-employed plumber in Zaragoza, files his second-quarter 130
Javier is taxed under simplified direct assessment and works for private households, which do not withhold tax. From January to June 2026 he has 30,000 euros of income (box 01) and 12,000 euros of deductible expenses (box 02): net income of 18,000 euros (box 03), and 20% of that is 3,600 euros (box 04). Box 07 of his first-quarter 130 was 1,500 euros, with no main-home deduction in box 16, so box 05 is 1,500 euros and has no withholdings (box 06): box 07 comes to 2,100 euros. His 2025 net income exceeded 12,000 euros, so no reduction applies in box 13. He pays 2,100 euros between 1 and 20 July 2026.
How to fill it in, step by step
- Add up your taxable gross income from 1 January to the last day of the quarter and enter it in box 01.
- Add up the tax-deductible expenses for the same period, including depreciation and, under the simplified method, hard-to-document expenses, in box 02.
- Work out net income (box 03) and apply 20% to its positive amount in box 04; if it is negative, enter zero.
- Subtract in box 05 the sum of the positive box 07 amounts of this year's earlier 130 returns, less their box 16 amounts (not what was actually paid), and in box 06 the withholdings and payments on account suffered.
- If your net income for the previous year was 12,000 euros or less, apply the reduction in box 13 according to the table in the instructions.
- Deduct in box 15 any negative results of earlier quarters not yet used and, where applicable, the main-home deduction in box 16.
- File online with a certificate or Cl@ve and choose how to pay: direct debit, account charge, card or Bizum.
The form, line by line
- 01 and 02
- Gross income and deductible expenses, year to date from the first day of the year to the last day of the quarter.
- 03 and 04
- Net income (01 − 02), with a minus sign if negative; net income affected by any of the circumstances in Article 32.1 of the IRPF Law counts after that article's reduction has been applied. Box 04: 20% of the positive amount in box 03; zero if it is negative. In Ceuta and Melilla the rate is 8%, and exceptionally also on the island of La Palma for the 3rd and 4th quarters of 2026.
- 05
- Sum of the positive amounts in box 07 of earlier 130 returns for the same year, less the amounts in their box 16.
- 06
- Withholdings and payments on account suffered on the activity's income, year to date.
- 13
- Reduction if the previous year's net income did not exceed 12,000 euros: 100 euros up to 9,000; 75 from 9,000.01 to 10,000; 50 from 10,000.01 to 11,000; 25 from 11,000.01 to 12,000.
- 19
- Result of the return: positive, to pay; negative in quarters 1 to 3, to deduct later; zero or negative in the 4th quarter, a nil (negativa) return.
Good to know
- Boxes 01 to 07 are all year-to-date figures from 1 January: the quarter is never reported on its own.
- The taxpayer may apply a rate higher than 20% (Article 110.4 of the IRPF Regulation).
- A negative result in the first three quarters is marked "to deduct" and offset against later payments of the same year; in the fourth quarter it is marked "negativa".
- If you carried on no activity in the previous year, that year's net income counts as zero, which gives the maximum reduction in box 13.
- The main-home deduction in box 16 only applies to loan payments for a home bought before 1 January 2013, or for a renovation on which amounts were already paid before that date. If only section I is completed, it is 2% of box 03, capped at 660.14 euros per quarter and per year, and never more than the positive difference between boxes 14 and 15.
- Box 16 does not apply if the payments go towards building or extending the home, nor when the taxpayer combines farming, livestock, forestry or fishing with other activities, must also file modelo 131, has notified the loan to the payer of their employment income on modelo 145, or expects annual gross income of 33,007.20 euros or more (first-quarter income annualised). The modelo's instructions set out each case.
- A supplementary return only corrects a result that was too low; to recover an overpayment you ask for the return to be rectified.
Common mistakes
- Reporting only the quarter's income and expenses instead of the year-to-date totals from 1 January.
- Forgetting to subtract earlier quarters' positive results (their box 07) in box 05 and paying the same tax twice.
- Filing the 130 for a professional activity where at least 70% of that activity's income in the previous year was subject to withholding or a payment on account, when there is no obligation for that activity.
- Marking a negative fourth-quarter result as "to deduct", when it must be filed as "negativa".
- Using a supplementary return to ask for an overpayment back.
Frequently asked questions
What rate applies in modelo 130?
As a general rule, 20% of the positive net income accumulated since 1 January (8% for activities entitled to the Ceuta or Melilla deduction and, exceptionally for the 3rd and 4th quarters of 2026, on the island of La Palma). Higher rates may be applied voluntarily.
When is it filed?
From 1 to 20 April, July and October for the first three quarters, and from 1 to 30 January of the following year for the fourth.
Do I have to file if my clients withhold tax?
If you carry on a professional activity and at least 70% of your professional income in the previous year was subject to withholding or a payment on account, you do not have to file the 130 for that activity.
What if a quarter's result is negative?
In quarters 1 to 3 mark it "to deduct": the amount is offset against later payments of the same year. In the 4th quarter the return is "negativa".
Go further
Compute the related amounts
Official sources
- Agencia Tributaria — Modelo 130, instructions (filers l. 30-31, boxes 01-07 l. 34-45, reduction l. 58-80, box 16 l. 84-96, results l. 97-117, deadlines l. 128-131) — October 5, 2026
- Agencia Tributaria — Procedure sheet G601, Modelo 130 (purpose l. 19, deadlines l. 31, Orden EHA/672/2007 l. 47-48) — September 26, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.