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Autónomo Quarterly Tax Calculator (Modelo 130)

Compute the quarterly advance IRPF payment (Modelo 130) for Spanish self-employed workers under direct estimation.

Inputs

Total invoiced income (excl. IVA) in this quarter.

RETA quota + office + phone + materials + other deductible costs (excl. IVA).

Sum of Modelo 130 payments made in Q1 and/or Q2 of this year.

Your 3 months of RETA payments. Only fill if you chose 'Add RETA separately' above.

Results update as you type, and the address bar keeps your numbers so the link you share reopens this exact calculation.

Modelo 130 amount to pay

$1,200

Detailed results
Net quarterly profit$6,000
20% advance payment (before prior)$1,200
Projected annual net profit$24,000
Projected annual IRPF advanceProjection: assumes same profit each quarter$4,800

What this result means

Modelo 130 amount to pay: $1,200.

On €6000 quarterly profit, you owe €1200.00 to AEAT via Modelo 130.

How this is calculated

Net profit = Quarterly income − Deductible expenses (including RETA)
Gross advance = Net profit × 20%
Modelo 130 = max(0, Gross advance − Prior payments this year)

Filing deadlines:
  Q1 (Jan–Mar): 1–20 April
  Q2 (Apr–Jun): 1–20 July
  Q3 (Jul–Sep): 1–20 October
  Q4 (Oct–Dec): 1–30 January (next year)

Modelo 130 — Quarterly IRPF advance for autónomos

Self-employed workers (autónomos) in estimación directa must pay 20% of their quarterly net profit to the AEAT every quarter as an advance on the annual IRPF bill. This is the Modelo 130 payment.

What is deductible?

All expenses directly related to your professional activity: - RETA Social Security quota - Office rent or home-office proportion - Supplies, materials, stock - Professional services (accountant, lawyer) - Phone and internet (proportional use) - Vehicle (professional use proportion) - Depreciation of professional equipment

Important: expenses must be invoiced and accompanied by a receipt or factura.

At year-end (IRPF annual declaration — Renta)

Your Modelo 130 payments are credited against your final IRPF bill. If you overpaid quarterly, you receive a refund. If underpaid (e.g., due to growth in Q4), you pay the difference.

Estimación directa simplified (módulos)

Some autónomos in low-turnover sectors use módulos instead of estimación directa — in that case, Modelo 131 applies, not 130. This calculator covers estimación directa only.

Assumptions

  • Applies to autónomos in estimación directa (normal or simplified). Does not apply to módulos (estimación objetiva).
  • 20% rate per Art. 110 LIRPF — this rate does not change for 2025.
  • Deductible expenses must be directly related to professional activity and properly invoiced.
  • Annual projection assumes equal profit across all 4 quarters — actual profit may vary.
  • Does not account for professional activity withholdings (retenciones) on invoices, which also reduce the quarterly payment.

Frequently asked questions

›What is Modelo 130?

Modelo 130 is the form Spanish autónomos in estimación directa use to make quarterly advance payments on their annual IRPF income tax. It equals 20% of net quarterly profit (income minus deductible expenses) minus any prior payments made that year.

›Can the Modelo 130 result be zero?

Yes — if your prior payments this year already cover 20% of your accumulated net profit, the result is €0. This often happens in Q4 if Q1–Q3 payments were large. You still file the Modelo 130 form even if the amount due is €0.

›Is the RETA quota deductible in Modelo 130?

Yes. Your RETA (autónomo Social Security) quota is a deductible professional expense and reduces your net profit before applying the 20% rate. Make sure it's included in your quarterly expenses.

›What if I have losses one quarter?

If net profit is zero or negative for the quarter, the Modelo 130 payment is €0. However, losses in one quarter can only offset future quarters within the same year; they are not carried forward to the next year in Modelo 130.

›What happens at the annual IRPF declaration?

Your total Modelo 130 payments are credited against your final IRPF bill in the annual Declaración de la Renta (Renta). If you overpaid, AEAT refunds the difference. If underpaid, you pay the balance.

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