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These are payments made throughout the year. They are distinguished as follows:

If you work as an employee (with employment contract):
A withholding percentage of income tax is applied to each paycheck in your payroll. This is an amount deducted from your salary and submitted quarterly by your employer using Form 111 (if it's a Spanish entity). When filing your income tax report, these withholdings are deducted from the final result of your declaration.

If you work as a self-employed individual (freelance/autónomo with an economic activity income):

• Withholdings: If you issue invoices to companies or other self-employed individuals in Spain and your activity requires withholding on the invoices, they work similarly to employment income withholdings. You issue invoices with a 7% withholding (if you have just started your activity and chose this option) or 15%, and your clients must submit these withholdings quarterly using Form 111. When calculating your declaration, these are deducted.
• Form 130: If you are required to submit Form 130 quarterly, you pay 20% of your net income (income minus expenses), which is considered an advance payment and works in the same way as the previous items.