Quarterly income tax prepayment for the self-employed (form 130)
Pago fraccionado del IRPF (modelo 130)
What it is
Form 130 is the self-assessment for IRPF instalment payments by individuals with economic activities under direct assessment (normal or simplified). As a general rule, 20 % is applied to the net income accumulated since the start of the year. Professionals are not obliged if in the previous year at least 70 % of their professional income was subject to withholding or payment on account. It is filed from 1 to 20 April, July and October for the first three quarters, and from 1 to 30 January for the fourth.
Official wording
El modelo 130 deberá presentarse en los plazos comprendidos entre los días 1 y 20, ambos inclusive, de los meses de abril, julio y octubre, en relación con los pagos fraccionados correspondientes, respectivamente, a los trimestres primero, segundo y tercero de cada año natural.Official sources
- Where it applies
- All of Spain
Official information
Official sources
When
Every quarter: 1 to 20 April, July and October for the first, second and third quarters, and 1 to 30 January of the following year for the fourth. If the last day is a Saturday or non-working day, it moves to the next working day.
Official wording
El modelo 130 deberá presentarse en los plazos comprendidos entre los días 1 y 20, ambos inclusive, de los meses de abril, julio y octubreOfficial sources
Steps
Step 1: Check whether you must file
If you are a professional and in the previous year at least 70 % of your activity income was subject to withholding, you need not file the 130 for that activity. If you are starting, the quarter’s own percentage counts.
Official wording
las personas físicas que desarrollen actividades profesionales no están obligadas a presentar declaración de pago fraccionado ni a efectuar ingreso alguno por este concepto en relación con las mismas si, en el año natural inmediato anterior, al menos el 70 por 100 de los ingresos procedentes de dichas actividades hubieran sido objeto de retención o ingreso a cuenta.
Official sources
Step 2: Calculate the payment
Declare cumulative income and expenses from 1 January to the end of the quarter, and apply 20 % to the positive net income.
Official wording
Consigne el resultado de aplicar el porcentaje del 20 por 100 sobre el importe positivo de la casilla 03.
Official sources
Related procedures
Terms used on this page
Spotted something outdated or wrong? Tell us