Tax · Self-employed 2026

Modelo 130 Calculator: Self-employed Quarterly IRPF Instalment

Calculate the amount due on Form 130 (quarterly IRPF instalment payment) as a self-employed person under direct estimation in Spain. Verified formula: Art. 110 RIRPF. Enter your figures and get the result in seconds.

Formula Art. 110 RIRPF verified Direct estimation (standard and simplified) No sign-up · No PDF gate

Enter cumulative figures for the tax year

Self-employed under direct estimation · Cumulative data from 1 January to the end of the quarter

Sum of all income from 1 January (excluding VAT)

Purchases, wages, rent, depreciation, RETA contribution, utilities, etc.

For information only: the figures you enter are always cumulative from 1 January

Total Form 130 payments made in prior quarters of this year

15% withholding applied by clients on your invoices (cumulative for the year)

How Form 130 is calculated: the official formula

Article 110 of the IRPF Regulations (Royal Decree 439/2007) sets out the mechanics of the quarterly instalment payment for self-employed persons under direct estimation:

  1. Cumulative net income: gross income from the activity accrued from 1 January to the end of the quarter being settled, minus cumulative deductible expenses for the same period.
  2. 20% of positive net income (box 04 of Form 130): if net income is negative, this amount is zero. There are no personal or family minimum adjustments in Form 130 (those adjustments are made in the annual income tax return).
  3. Reduction for prior instalments: total Form 130 payments already filed and paid in the same tax year (Q1, Q2 and Q3 if you are calculating Q4).
  4. Reduction for withholdings suffered: total amount of 15% (or 7% in the early years) withholdings applied by clients on invoices, cumulated from 1 January.
  5. Result = 20% net income minus prior instalments minus withholdings suffered. If positive, that is the amount due. If zero or negative, the return is a nil return (but filing is still mandatory).

The key to quarterly accumulation is to avoid calculating each quarter in isolation: you always work with totals from 1 January. If you had losses in Q1 and are profitable by Q2, the Q2 payment is calculated on cumulative net income (January to June) minus what was already paid.

Form 130 filing deadlines

Form 130 must be filed four times a year. Filing is mandatory even when the result is zero or negative. Failure to file may result in penalties (Art. 198 LGT: a penalty of €200 per informative return, although the AEAT may classify the infringement differently depending on the case).

Form 130 filing deadlines by quarter
Period covered Filing deadline
Q1 (January-March) 1-20 April
Q2 (April-June) 1-20 July
Q3 (July-September) 1-20 October
Q4 (October-December) 1-30 January (following year)

Sources: AEAT — Form 130 · RIRPF (Royal Decree 439/2007, Art. 110)

Frequently asked questions about Form 130

What is Form 130 and who must file it?
Modelo 130 is the quarterly instalment payment return for personal income tax (IRPF) that must be filed by self-employed persons under the direct estimation method (standard or simplified) whose economic activity is not exempt. Its purpose is to advance, quarter by quarter, the IRPF that will be definitively settled in the annual income tax return (Form 100). Self-employed persons are exempt if 70% or more of their income comes from clients who withhold 15% (so-called "professionals subject to withholding"), although they must notify the tax authority (AEAT).
How is the quarterly Form 130 amount calculated?
The quarterly amount is calculated as follows: (1) cumulative net income = cumulative annual income minus cumulative deductible expenses; (2) apply 20% to positive net income (if negative, the result is zero); (3) deduct instalment payments already paid in prior quarters of the same year; (4) deduct cumulative withholdings suffered (invoices from clients who apply 15% withholding). If the result is zero or negative, Form 130 must still be filed with a "nil result" or "negative result".
What are the filing deadlines for Form 130?
The deadlines are: Q1 (January-March): 1-20 April; Q2 (April-June): 1-20 July; Q3 (July-September): 1-20 October; Q4 (October-December): 1-30 January of the following year. If the last day falls on a Saturday, Sunday or public holiday, the deadline is extended to the next business day. Filing is mandatory even when the result is zero or negative.
What is the difference between Form 130 and Form 131?
Form 130 is for self-employed persons under direct estimation (standard or simplified), who calculate net income by deducting actual expenses from income. Form 131 is for self-employed persons under objective estimation (modules), who calculate net income using fixed module rates (headcount, floor space, etc.) without needing to keep full accounts of income and expenses. The choice of regime is subject to turnover and activity limits.
What happens if the Form 130 result is negative or zero?
A zero or negative result does NOT exempt you from filing Form 130: filing is mandatory in any case within the deadline. A zero or negative result simply means nothing is paid for that quarter, but the return must still be filed. A negative amount does not generate a direct refund (it is not a credit as in VAT): it is taken into account in the annual income tax settlement. A negative result can only arise when prior instalment payments and/or withholdings already exceed the generated quota.
When is a self-employed person exempt from filing Form 130?
A self-employed person is exempt from filing Form 130 when 70% or more of their income from economic activities comes from receipts subject to withholding (corporate clients, businesses or other entities that deduct 15% IRPF on the invoice). This exemption applies for the full tax year (not per quarter) and must be evidenced to the AEAT. Self-employed persons subject to 7% withholding in the first and second year of activity (new activity) are not automatically exempt.

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Methodology and sources

This calculator implements the formula in Article 110 of the IRPF Regulations (Royal Decree 439/2007) for computing the quarterly IRPF instalment payment for self-employed persons under direct estimation (standard and simplified). Data entered are cumulative from 1 January to the end of the quarter being settled.

Assumptions applied by this calculator

Annual cumulative data (not quarterly)
Form 130 always works with cumulative data for the tax year (January to end of quarter), not with isolated quarterly figures. Payments from prior quarters are deducted from the result. This mechanism ensures that the sum of the four instalment payments approximates the estimated annual IRPF.
Negative or zero result
If the formula yields a zero or negative result, the calculator shows "Nil return". The self-employed person pays nothing for that quarter but is still required to file Form 130 within the deadline (nil/negative return). The negative amount does not generate a direct refund; it is offset in the annual income tax return.
Withholding exemption (Art. 110.3 RIRPF)
Self-employed persons who obtain 70% or more of their economic income subject to withholding (clients applying 15% withholding) are exempt from filing Form 130. This calculator does not determine the exemption; its application requires case-by-case analysis and notification to the AEAT.
Simplified direct estimation
Under simplified direct estimation, net income is calculated similarly to standard, with some particularities (e.g. simplified depreciation tables). This calculator is valid for both forms of direct estimation, as it applies the standard formula of Art. 110 RIRPF.

Official sources

Last reviewed: 2026-07-05

Reviewed by: Barbara Botia — Of Counsel · ICAM member 11,233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

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