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.
When is Form 130 filed? Deadlines 2026
Form 130 is filed quarterly: from 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter.
| 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 GCT1 handles it for you
- 1 You send us your income and expenses accumulated from 1 January (or access to your activity records).
- 2 We calculate the cumulative net income, deducting prior quarterly payments and client withholdings.
- 3 We tell you the amount due in advance so you can plan your cash flow.
- 4 We file Form 130 electronically on time and send you the confirmation receipt.
- 5 We coordinate the quarterly payments with the annual Renta return to achieve the most favourable outcome.
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 a prior request from the tax office (Art. 27 LGT): a surcharge of 1% plus a further 1% for each full month of delay, with no interest or penalty, during the first 12 months; after that, a 15% surcharge plus late-payment interest from the thirteenth month. The surcharge is reduced by 25% if the tax is paid when the return is filed (Art. 27.5 LGT).
- After a formal request from the tax office: a tax offence with a penalty of 50% to 150% of the unpaid tax (Art. 191 LGT), plus late-payment interest. The penalty is reduced by 30% for agreement and by a further 40% for prompt payment.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
GCT1 handles your Form 130 for you
We prepare, review and file on time. Free first consultation.