Modelo 130 is Spain's quarterly tax declaration form for autónomos who pay personal income tax (IRPF) through the direct estimation method. Think of it as your way to make advance payments toward your annual tax bill, spreading the burden across four manageable installments instead of one large payment at year-end.
Filing Modelo 130 keeps you in good standing with the Spanish tax authorities (AEAT) and helps you avoid penalties. More importantly, it gives you better control over your cash flow by preventing surprise tax bills when you file your annual return.
When to file Modelo 130
Modelo 130 follows a strict quarterly schedule with these deadlines:
- First quarter: April 20th
- Second quarter: July 20th
- Third quarter: October 20th
- Fourth quarter: within the first 30 calendar days of January of the following year
Mark these dates in your calendar now. Missing a deadline triggers penalties and interest charges that can quickly add up.
Who must file Modelo 130?
You need to file Modelo 130 if you're an autónomo operating under the direct estimation method (estimación directa) for personal income tax. This applies whether you're in the normal or simplified direct estimation regime.
However, you're exempt from filing if:
- You operate exclusively under the objective estimation method (módulos)
- All your professional income comes from clients who apply withholding tax (IRPF) and those withholdings cover at least 70% of your tax liability
- You have no professional income in a given quarter
Common mistakes to avoid
- Mixing personal and business expenses: Only deduct legitimate business expenses. Keep clear records and receipts for everything you claim.
- Forgetting previous quarter payments: Modelo 130 calculates cumulative tax liability, so failing to account for earlier payments leads to overpayment or underpayment.
- Missing the 20% tax rate: If this is your first or second year as an autónomo, you may qualify for the reduced 7% rate instead of the standard 20%.
- Late filing: Even if you owe no tax, you still must file by the deadline to avoid penalties.
- Incorrect income reporting: Double-check that your reported income matches your issued invoices. Discrepancies trigger audits.
