Modelo 130

What it is

Modelo 130 is a prepayment of your income tax (IRPF): each quarter you pay part of the income tax you'll owe in your annual return in advance. Whatever you prepay is deducted later, in that return.

Who files it

• Self-employed individuals (autónomos) under direct assessment, normal or simplified.
• You're exempt if at least 70% of last year's business income had tax withheld, which is usual if nearly all your clients are businesses or other freelancers.
• Companies don't file it: they pay corporate tax, and their prepayments go on modelo 202.

Deadlines

Q1 (January–March)

1–20 April

Q2 (April–June)

1–20 July

Q3 (July–September)

1–20 October

Q4 (October–December)

1–30 January of the next year

If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next business day. Regional holidays don't count.

How it's calculated, with an example

The 130 is cumulative: each quarter it's worked out on everything since 1 January. Take 20% of your net profit so far (income minus deductible expenses), then subtract the tax your clients withheld this year and what you already paid in earlier 130s.

For example, at 30 June: you've invoiced €12,000 and have €2,000 of expenses, so your profit is €10,000 and 20% is €2,000. If your clients withheld €900 and you paid €400 in the first quarter, this quarter you owe €700.

If the result is negative, you file zero: the 130 isn't refunded. Anything you overpaid comes back in your annual return.

Hard-to-justify expenses

Under simplified direct assessment you can deduct 5% of your net profit as hard-to-justify expenses, up to €2,000 a year.

Withholding on your invoices

When you invoice a Spanish business or another freelancer, they withhold 15% (7% in the year you start and the two after). That withholding is income tax already paid in advance, which is why it's subtracted in the 130. Invoices to private individuals carry no withholding.

How Nyrut helps

Nyrut works out each quarter's 130 from what's in the app: cumulative profit, withholding and earlier payments, with the 5% hard-to-justify option. If more than 70% of what you invoice carries withholding, it tells you that you may be exempt. It's an estimate, not the return.

This is a guide to understand the system, not tax advice: for your specific case, ask your gestor.