# Spanish taxes for freelancers in English: modelo 303 and 130 explained

> You're self-employed in Spain and your gestor speaks in form numbers. Here's what they mean, in plain English.

## The two quarterly forms

- Modelo 303: your quarterly VAT return. VAT you charged on your invoices minus the deductible VAT you paid on business expenses.
- Modelo 130: a quarterly prepayment of your income tax (IRPF), if you're an individual under direct assessment.
- If you trade through a company (an SL), you file the 303 but not the 130: the company pays corporate tax instead.

## 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 weekend or a national holiday, the deadline moves to the next business day. Regional holidays don't count.

## Modelo 303, with an example

Invoice €5,000 in a quarter at 21% VAT and you've charged €1,050. If your business expenses carried €300 of VAT, you pay €750. If the result is negative, it carries over to the next quarter; in the last quarter of the year you can ask for a refund instead.

The VAT you collect isn't yours: you're holding it for the tax office. Knowing how much of your bank balance belongs to them is half the battle.

## Modelo 130, with an example

It's cumulative from 1 January: 20% of your net profit so far (income minus deductible expenses), minus the income tax your clients withheld, minus what you already paid in earlier 130s. A negative result is filed as zero; any overpayment comes back in your annual return.

You're exempt if at least 70% of last year's business income had tax withheld, which is common if nearly all your clients are businesses.

## Withholding on your invoices

When you invoice a Spanish business or another freelancer for professional services, your invoice carries 15% income tax withholding on the subtotal (7% in your first year of activity and the two after). Invoices to private individuals carry none. On a €1,000 invoice: +€210 VAT, −€150 withholding, €1,060 to collect.

## Verifactu

From 1 July 2027, freelancers will have to invoice with software that meets Spain's Verifactu rules (companies from 1 January 2027), unless the date moves again. It changes the software, not how you invoice.

## How Nyrut helps

Nyrut runs fully in English while your invoices go out in whatever language each client needs. It works out your 303 and 130 every quarter from what you invoice and spend, warns you before each deadline, and packs the quarter for your gestor (CSVs and PDFs in a zip) and sends it to them in one click, or on its own if you like. It's an estimate to arrive prepared, not the filing.

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

- [Tax deadlines](https://www.nyrut.com/en/deadlines)
- [Pricing](https://www.nyrut.com/en/pricing)
- [FAQ](https://www.nyrut.com/en/faq)
- [Start free](https://www.nyrut.com/app)