Form 130 (modelo 130) is an advance on your income tax. Each quarter you pay the Spanish Tax Agency 20% of what you've earned so far this year, and your annual return subtracts what you've already paid. That way the whole bill doesn't land at once in June.
It's only for freelancers (autónomos). Companies prepay their tax with a different form, the 202.
Who files it
Individuals with a business activity under direct assessment (estimación directa), normal or simplified. If you're taxed under the flat-rate module system (estimación objetiva), your form is the 131.
Who doesn't have to
If you're a professional and last year at least 70% of your business income had tax withheld by your clients, you don't have to file form 130. That's the usual situation if you invoice almost entirely to companies that withhold 15% or 7%.
If you start your activity this year, the 70% is checked against that quarter's income.
If you mostly sell to private individuals, who don't withhold, or you run a trading business (a shop, a café, an online store), you'll most likely have to file: the exemption is for professional activities and, with their own rules, some farming, livestock and forestry activities.
Deadlines
| Quarter | Filing window | If you pay by direct debit |
|---|---|---|
| Q1 | 1–20 April | 1–15 April |
| Q2 | 1–20 July | 1–15 July |
| Q3 | 1–20 October | 1–15 October |
| Q4 | 1–30 January | 1–25 January |
They're the same windows as form 303 for VAT, so most people file both together. You file online with a digital certificate or Cl@ve PIN.
How it's calculated
The key thing about form 130 is that everything is cumulative. Each quarter you count from 1 January to the end of the quarter, then subtract what you paid in earlier quarters.
The boxes in the direct-assessment section, which is where most freelancers go:
| Box | What it is |
|---|---|
| 01 | Income for the year up to the end of the quarter |
| 02 | Deductible expenses for the same period, including depreciation (and, under the simplified method, the flat allowance for hard-to-justify expenses) |
| 03 | Net profit: 01 − 02 |
| 04 | 20% of box 03 if positive; zero if negative |
| 05 | What you paid on earlier form 130s this year |
| 06 | Tax withheld by your clients this year up to the end of the quarter |
| 07 | Result: 04 − 05 − 06 |
In Ceuta and Melilla the rate is 8%. For Q3 and Q4 of 2026, 8% also applies on the island of La Palma (Royal Decree-law 23/2026).
The reduction for low earnings
If your net business profit last year was €12,000 or less, you can subtract a fixed amount each quarter (box 13):
| Net profit last year | Reduction per quarter |
|---|---|
| Up to €9,000 | €100 |
| €9,000.01 to €10,000 | €75 |
| €10,000.01 to €11,000 | €50 |
| €11,000.01 to €12,000 | €25 |
If you had no activity last year, your profit counts as zero, so in your first year you get the €100 reduction.
If the result is negative
If a quarter comes out negative, you pay nothing that quarter and get nothing back. But you can subtract that negative amount in later quarters of the same year.
Two quarters, worked through
Example with made-up figures. We assume her net profit last year was over €12,000, so no reduction applies.
Marta is a physiotherapist who treats private patients, so nobody withholds tax from her.
Q1
- Income January to March: €12,000 (box 01).
- Expenses: €3,000 (box 02).
- Net profit: €9,000 (box 03). 20%: €1,800 (box 04).
- No earlier payments or withholding. She pays €1,800 by 20 April.
Q2
- Income January to June: €25,000.
- Expenses January to June: €6,500.
- Cumulative profit: €18,500. 20%: €3,700.
- Minus what she paid in Q1: €1,800 (box 05).
- She pays €1,900 by 20 July.
Notice the second payment isn't 20% of April to June on its own. Because it's cumulative, a weak quarter is evened out by the next one automatically.
What form 130 isn't
- It isn't your final tax. Your real income tax is worked out in the annual return, with all your income, your personal situation and your deductions. That's where your 130 payments are subtracted.
- It isn't a substitute for saving. 20% is an advance, and depending on your income the annual return can still come out with more to pay. It's wise to put aside more than the quarterly payment.
Common mistakes
- Entering only the quarter's income instead of the year-to-date total.
- Forgetting to subtract earlier payments (box 05).
- Forgetting the withholding some clients did apply (box 06).
- Assuming you're exempt without checking the 70% rule.
How Factuly handles it
If you're a freelancer, Factuly works out your form 130 each quarter from the invoices you issue, the expenses you record and the withholding on your invoices. It accumulates from 1 January and subtracts earlier payments, as the form requires. When the deadline comes it guides you to the AEAT website, where you sign it, and it reminds you ten days ahead.
It also tells you every day how much to set aside for the quarter's income tax and VAT. See Taxes and quarterly plan. And if you're thinking about becoming a company, read Sole trader or limited company: which suits you.
