Tax Calendar
Form 130
Quarterly IRPF income tax instalment for self-employed under the direct assessment method — advance payment on account of the annual income tax return.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 130?
Form 130 (Modelo 130) is the quarterly instalment payment on account of personal income tax (IRPF) for self-employed workers under the direct assessment method. Each quarter the self-employed worker pays 20% of the net income accumulated from 1 January to the end of the quarter, minus previous quarterly payments and withholdings already applied by clients.
The amounts paid each quarter are fully credited against the IRPF liability in the annual income tax return. If quarterly payments exceed the annual IRPF liability, the Renta return will result in a refund.
Important: the calculation is cumulative. In the Q2 Form 130, you declare net income from 1 January to 30 June (not just Q2 income).
Who must file?
- Self-employed workers under the direct assessment method (normal or simplified).
- Liberal professionals (lawyers, doctors, consultants, etc.) under direct assessment.
- All self-employed workers not under the flat-rate (módulos) regime.
Exceptions and exemptions:
- Self-employed under the flat-rate (módulos / estimación objetiva) regime — they file Form 131.
- Self-employed whose activities generated more than 70% of their income with withholdings applied by clients.
Filing deadlines
| Period | Deadline |
|---|---|
| Q1 (Jan–Mar cumulative) | By 20 April |
| Q2 (Jan–Jun cumulative) | By 20 July |
| Q3 (Jan–Sep cumulative) | By 20 October |
| Q4 (Jan–Dec cumulative) | By 30 January of the following year The exact Q4 deadline may vary by year. Check the official AEAT calendar or contact our office to confirm the current date. |
How to file
- 1 Access the AEAT electronic office: sede.agenciatributaria.gob.es.
- 2 Log in with a digital certificate or Cl@ve.
- 3 Select Form 130 and the cumulative period.
- 4 Enter cumulative gross income and deductible expenses from 1 January.
- 5 The system calculates 20% of net income. Deduct previous quarterly payments and withholdings.
- 6 Submit the return and pay the resulting amount (or file a nil return if zero or negative).
Required documentation
- Income and expense records (cumulative from 1 January).
- Sales and purchase invoices for the cumulative period.
- Withholdings applied by clients.
- Previous Form 130 returns filed earlier in the same year.
Penalties for non-compliance
- Without prior AEAT notice: 5% (< 3 months), 10% (3–6 months), 15% (6–12 months), 20% (> 12 months).
- After a formal AEAT demand: penalty of 50%–150% of the unpaid amount.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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