Tax Calendar
Form 131
Quarterly IRPF income tax instalment for self-employed under the flat-rate (módulos) 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 131?
Form 131 (Modelo 131) is the quarterly instalment payment on account of personal income tax (IRPF) for self-employed workers under the flat-rate assessment method (estimación objetiva / módulos). Unlike Form 130 (direct assessment), the payment is not calculated on actual profits but on objective parameters (módulos) set annually for each type of activity.
The módulos are quantitative indicators such as number of employees, premises floor area, installed power, electricity consumption, vehicles in use, etc. Combined with applicable correction indices, they produce an estimated net income that serves as the basis for the quarterly payment.
This system offers predictability: the self-employed worker knows approximately what they will pay each quarter regardless of actual business performance. In exchange, actual income and expenses cannot be used to adjust the payment.
Who must file?
- Self-employed workers under the flat-rate (módulos / estimación objetiva) regime for activities listed in the annual Ministerial Order published in the BOE.
- Typical activities covered: retail trade, hospitality, road transport, carpentry, electrical work, plumbing, hairdressing, and others.
Exceptions and exemptions:
- Self-employed under direct assessment (normal or simplified) — they file Form 130.
- Self-employed who have voluntarily renounced or been excluded from the módulos regime.
- Agricultural, livestock and forestry activities under módulos may have specific rules that differ from the general regime. Consult our office if your activity falls under this category.
Filing deadlines
| Period | Deadline |
|---|---|
| Q1 (Jan–Mar) | By 20 April |
| Q2 (Apr–Jun) | By 20 July |
| Q3 (Jul–Sep) | By 20 October |
| Q4 (Oct–Dec) | By 30 January of the following year The Q4 deadline may vary by year. Check the official AEAT calendar or contact our office to confirm the exact 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 131 and the quarter to declare.
- 4 Enter the values of the módulos applicable to your activity for the quarter (staff, m², kW, etc.).
- 5 The system calculates the instalment amount applying the current indices and correction factors.
- 6 Submit the return and pay the resulting amount.
Required documentation
- Current Ministerial Order of módulos for the year (published in the BOE at end of prior year).
- Up-to-date figures for your activity parameters: number of employees, m² of premises, installed kW, vehicles, etc.
- Operations register (if required under the módulos rules).
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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