How to Fill Out and Submit Modelo 130
Modelo 130 Personal Income Tax (IRPF) for Economic Activities under Direct Estimation
A detailed official instruction from Agencia Tributaria explains the rules for each field and the procedure for electronic submission , but unfortunately, without examples, it can be difficult to understand.
This guide visually demonstrates how to fill out and submit Modelo 130 using sample invoices for income and expenses.
Purpose of Modelo 130
Quarterly personal income tax (IRPF) payments ensure regular and steady contributions to the state budget. This advance payment is equal to 20% of the net profit for the quarter (income minus deductible expenses).
At the beginning of the next year, when submitting modelo 100 (RENTA), the tax will be recalculated.
If the effective rate is more than 20%, already paid during the year, you will need to pay the missing amount.
If the effective tax rate is less than 20% by the end of the year, you can get a refund of the overpayment.
Who is required to submit Modelo 130?
Modelo 130 is submitted by those who work under the direct estimation system (estimación directa), both in its regular and simplified (simplifacada) forms.
Exceptions:
- Non-resident autónomos (submit 210/200)
- Beckham regime holders (submit 151)
- More than 70% of income for the previous year was with IRPF withholdings (Retenciones).
Lack of activity does not cancel the obligation to submit the declaration.
How to submit “zero” declarations - see in the article .
When should it be submitted?
Modelo 130 is submitted quarterly (trimestral):
- 1st quarter: until April 20
- 2nd quarter: until July 20
- 3rd quarter: until October 20
- 4th quarter: until January 30 of the following year
Initial data
Let’s consider the submission of the declaration for the first quarter (1T) using the example of an autónomo with the following income and expense structure:
Income (Ingresos):
- Company from Italy, invoices totaling 2500€ per month. Instead of Italy, it can be any country within the European Union.
- Company from Armenia, invoices totaling 1500€ per month. Instead of Armenia, it can be the UK, US, RU, or any other country outside the European Union.
| Description | Cost Before VAT | VAT Rate | VAT | Total |
|---|---|---|---|---|
| Company from Italy | 2500€ | 0% | 0€ | 2500€ |
| Company from Armenia | 1500€ | 0% | 0€ | 1500€ |
To issue invoices with 0% VAT for clients outside Spain, located in other EU countries, both you and your client must be registered in the El Registro de Operadores Intracomunitarios (ROI) also known as VIES. You can check it at: VIES TAX NUMBER
Expenses (Gastos):
Expenses that can be deducted from the tax base include: equipment and furniture necessary for work, software and services for activities, as well as internet payments and social security contributions.
Expenses for the first quarter:
| Description | Cost Before VAT | VAT Rate | VAT | Total |
|---|---|---|---|---|
| Internet service | 14.4€ | 21% | 3.02€ | 17.42€ |
| Keyboard for work | 112.38€ | 21% | 23.6€ | 135.98€ |
| Social security contributions | 85.71€ | 0% | 0€ | 85.71€ |
| Chair from IKEA | 66.11€ | 21% | 13.88€ | 79.99€ |
- Internet service provider
- Keyboard for work
- Social security contributions
- Chair from IKEA
Filling out Modelo 130 through the tax office’s online portal
Example of a modelo 130 form.
The form is quite simple and easy to fill out, most fields will be calculated automatically.
Go to the form submission page
Select Modelo130. Ejercicio 2025. Presentación y servicio de ayuda Pre 130
Authenticate using any available method
The form page will open.
Fill in the data
Indicate the period for which the declaration is submitted and the applicant’s details.
Click Aceptar
[OPTIONAL] Upload electronic accounting books
You can upload the accounting book as described in the article , then most of the fields will be filled in automatically. This guide considers the manual filling option.
Click Cerrar
After that, the form for filling in the data will open.
The declaration is cumulative, which means that each subsequent declaration includes data for the previous quarters from the beginning of the current year.
All amounts are indicated without VAT (IVA).
Casilla 01: Income from economic activity
Indicate the amount of income from the beginning of the year to the last day of the quarter.
It is calculated as the sum of invoices issued for services from the beginning of the year according to the accrual date .
The main role is played by the period for which the service was provided, not the date of sending or payment of the invoice.
Calculation: monthly income 4000€ = 1500€ + 2500€. For 3 months of the quarter, it amounts to 12000€.
Casilla 02: Deductible expenses
Indicate the amount of expenses from the beginning of the year that reduce the tax base (deducibles) equal to the sum of all expenses.
| Description | Cost Before VAT | VAT Rate | VAT | Total |
|---|---|---|---|---|
| Internet service | 14.4€ | 21% | 3.02€ | 17.42€ |
| Keyboard for work | 112.38€ | 21% | 23.6€ | 135.98€ |
| Social security contributions | 85.71€ | 0% | 0€ | 85.71€ |
| Chair from IKEA | 66.11€ | 21% | 13.88€ | 79.99€ |
Calculation:
- Internet for three months = 43.2€
- Keyboard: 112.38€
- Social security contributions for three months 257.13€
- Chair: 66.11€ (including delivery)
If using the main residence for work, you can also include expenses for water, gas, electricity, and other consumption, as described in the post .
The possibility of deducting 100% of the cost of home internet only if it can be proven that it is used exclusively for work, otherwise, only part can be deducted, as described in the post .
[Optional]: Deduction of difficult-to-justify expenses.
Under the simplified direct estimation regime, you can additionally deduct 5% of the income amount as difficult-to-justify expenses , (los gastos de difícil justificación), but the total amount of such expenses should not exceed 2000€ per year.
These expenses do not need to be supported by invoices or any justifications.
This amount can be indicated when submitting the annual Renta declaration (modelo 100), which all tax residents submit.
The amount will be indicated in field [0222].
On the other hand, this amount can be deducted quarterly.
Quarterly deduction of difficult-to-justify expenses allows you to pay a little less throughout the year.
To calculate how much difficult-to-justify expenses can be deducted for the quarter, you need to subtract the already calculated amount of expenses and from the resulting number calculate 5%:
(12000 - 478.82)*0.05 = 576.06€
This amount can be additionally deducted from the tax base. It turned out to be less than the limit of 2000€ per year, which means that in the following declarations, 1423.94€ is still available for deduction.
Value of field [02]: 478.82 + 576.06 = 1054.88€
Casilla 03: Net profit from the beginning of the year
It is calculated as the difference between income [01] and expenses [02] = 10945.12€.
It is calculated automatically.
Casilla 04: Quarterly income tax
20% of the net profit from the beginning of the year, obtained in field [03].
For Ceuta or Melilla and Isla de la Palma, their own percentage rates apply.
It is calculated automatically: (10945.12 * 0.2) = 2189.02€
Casilla 05: Amount of taxes paid
The amount of taxes paid for the previous quarters of the year.
It will be empty for the first quarter. For the remaining quarters, this will be the sum of all values ∑([07] minus [16])
of the previous modelo 130 for this year. But only for those declarations where [07] > 0.
Casilla 06: Amount of IRPF withholdings
The amount of IRPF withholdings (Retenciones) on invoices for services received from other autónomos within Spain. If you do not work with other autónomos or have no employees, the field is not filled in.
Casilla 07: Preliminary payment amount for the quarter
It is calculated automatically: 2189.02€
Section II. Agricultural, livestock, forestry, and fishing activities.
Fields 08, 09, 10, 11 are not filled in.
Casilla 12
It is calculated automatically: 2189.02€
Casilla 13
It can be left blank.
You can additionally reduce the payment amount for the quarter if the income amount in the previous tax period is less than 12000€.
If there was no activity in the previous year, the income is considered zero. This means that if the self-employment was opened in the year for which the declaration is submitted, you can indicate 100 in each quarterly declaration. This amount will reduce the quarterly payment amount (maximum 400€ per year).
Why is it not worth filling in? - you will still have to pay the saved money in the annual declaration.
If the profit for the quarter is 500€, then the quarterly payment will be = 100€, if each quarter the payment amount is reduced by these 100€, indicating this number in field 13, the tax decreases, but in the annual Renta, you will still have to pay all the saved money - taxes on the earned 2000€ for the year (500 * 4 quarters).
Casilla 14
It is calculated automatically: 2189.02€
Casilla 15
If there were loss-making quarters this year (negative value in [19]) and the value of field [14] for the current quarter
is positive, you need to indicate the sum of all such values of field ∑[19] of the previous declarations, with a plus sign,
but not more than the value of field [14].
Casilla 16
Not filled in.
Casilla 17
It is calculated automatically: 2189.02€
Casilla 18
Filled in only when submitting a corrective declaration Autoliquidación complementaria.
Casilla 19:
Amount to be paid for the quarter. It is calculated automatically: 2189.02€
Validate the form
Before submitting, click the Validar declaración button to have the system check the correctness of the form.
The absence of errors during validation does not always guarantee the correctness of the declaration.
Choose the payment method
Click the Formalizar Ingreso / Devolución button to proceed to the payment method selection.
By default, the value A ingresar is selected, which allows you to pay immediately by card or bank transfer.
Payment is not available from 2:00 AM to 6:00 AM.
It is usually more convenient for the tax office to automatically debit the money from your account. To do this, select the option Domiciliación del importe a ingresar and indicate your IBAN number.
This method will work if the declaration is submitted earlier than 5 days before the debit date. For example, in January, the debit date is the 30th, so this payment method is available until January 25th. After this date, you will have to use the method above - A ingresar.
Submit the completed declaration
Click Firmar y Enviar
Sometimes a warning may appear indicating that there is information that needs attention.
And at the bottom of the page, such a message will appear.
This happens because the tax office has not yet debited money from this account, and until this moment it is impossible to verify that it belongs to you. Therefore, you need to make sure that the account is registered to the person submitting the declaration and the details are correct.
Click Continuar
A pop-up window with a submission confirmation will appear.
Check the Confirme checkbox.
Click the Firmar y Enviar button.
The system will send the declaration to the tax office and issue a PDF document.
On the 20th, the tax office will debit the specified amount from the account. Do not forget to check that there are enough funds in the account.
💸 Support the author of the guide
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⭐ How to correctly issue an invoice
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Any questions or suggestions? channel Españevo: 🇪🇸Autonomo, Taxes