How to fill in Modelo 130

If you are self-employed in Spain, it’s possible that you will need to fill in Modelo 130. This is the quarterly tax form used to declare IRPF (income tax).

These payments are advances – when you eventually fill in the yearly Declaración de la Renta in June, they will be discounted from the total.

How to fill in Modelo 130: quarterly IRPF (income tax) declarations

Before you begin

If over 70% of your clients contribute IRPF on your behalf, you don’t have to fill in Modelo 130.

• Do you need to fill in Modelo 130?
  • If more than 70% of the people you work for are businesses or other freelancers, no. These people will hold back (“retener”) and pay in IRPF for you, meaning that you don’t need to do the quarterly declaration.
  • Do you pay under the Estimación Simplificada (modular system)? You need Modelo 131 instead. If you don’t know what the Estimación Simplificada is, you’re probably not paying under it, as this is being phased out.
• When do you need to fill in Modelo 130?
  • Modelo 130 is due between the 1st and 20th day of January, April, July and October.
• How much IRPF do I need to pay with Modelo 130?
  • You will need to go through the form below to calculate exactly. If you’re not entitled to claim anything back, your total IRPF rate will be 20% of your earnings (after VAT has been taken off).

Preparation for filling in Modelo 130

• Sign up to make declarations online. This is now obligatory.
• Pay in IRPF.
  1. Go through the steps below to calculate how much IRPF you need to pay
  2. Follow this link to pay in.
  3. Choose the option “Autoliquidaciones > Pago mediante cargo en cuenta” (pay via bank charge) and fill in your bank details. Important! Copy down the reference number you are given.

How to fill in Modelo 130

1. Follow this link. Click “Presentación ejercicio 2015 y siguientes”, then “Presentación > Presentación por lotes”.
2. Identificación del ingreso: Fill in your name, social security number, the NRC reference number you recorded when you paid in your IRPF and the amount you paid in.
3. Liquidación:

Important! IRPF is cumulative – input your earnings/expenses for the whole year, and not just the trimestre you’re currently operating in.

• I. Actividades económicas en estimación directa…
  • 01: your total earnings minus VAT
  • 02: total expenses minus VAT
  • 03: the difference between the box 01 and box 02
  • 04: calculate 20% of the difference
  • 05: any IRPF you’ve previously paid in this year
  • 06: any IRPF anyone else has paid in for you
  • 07: box 04 – box 5 – box 06
• II. Actividades agrícolas, ganaderas, forestales y pesqueras…
  • Unless you work in agriculture, forestry or fishing, you don’t need to complete this.
• III. Total Liquidación.
  • 12: add together box 07 and (if you filled it in) box 11.  If negative, put a 0.
  • 13: based on your earnings in box 03, calculate how much you’re likely to earn in the full year.
    • If this is >12,000, don’t fill anything in
    • If this is <8000, you can claim back 100€. Input 100.
    • If this is between 8000-12,000, you can claim back a proportion of the 100€. For example, if you’re expecting to earn 10,000, input 50 (50€).
  • 14: the difference between 12-13
  • 15: any IRPF that was “owed” to you from previous quarters
  • 16: if you have a mortgage or are reforming a house, complete either 2% of box 03 or 2% of box 8, which you can deduct,
  • 17: box 14 – box 15 – box 16
  • 18: leave blank unless you’ve included a complementary declaration (most likely not)
  • 19: box 17 – box 18.
• Finally, sign and send!

You can also see a practice copy of Modelo 130 here.

Next: annual IRPF declarations – the Declaración de la Renta for freelancers in Spain.