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Modelo 130 - Quarterly Personal Income Tax (IRPF)

Last updated: September 01, 2022
  • What is it for?

This is the form used to file the quarterly personal income tax (IRPF) self-assessment.

  • Who has to submit this form?

All freelancers in Spain who carry out economic activities (group 1) are obliged to file this form, with the exception of those who carry out professional activities (group 2) and at least 70% of the income from their activity is subject to withholding, i.e. their invoices have income tax (IRPF) withheld from them.

  • When must it be submitted?

This is a form that must be filed quarterly. The annual form, where the amounts of Modelo 130 are regularized, is the Income Tax Return (Modelo 100).

  • When do I have to pay and when don't I?

The amount we must pay in withholding tax for personal income tax purposes is at least 20% of the profits from our activity.

  • How is it calculated?

It takes into account the income and expenses (without taxes) for which the freelancer pays an advance of 20% on account of their future income tax return, as happens with employees and the income tax withholding that is deducted from their paychecks. 

The difference is that with Modelo 130 you pay 20% of the income from the activity.

If it comes out at 0 euros (it can never be negative), nothing will be paid.


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