Intergtm

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 quarterly tax form used by Spanish self-employed workers (autónomos) in direct estimation (estimación directa) to pay advance installments on their annual IRPF income tax. Each quarter, you calculate 20% of your net profit (gross income minus deductible professional expenses like RETA contributions, office rent, supplies, and professional services) and submit this as an advance payment to the Spanish Tax Authority (AEAT). Prior quarterly payments are credited against this amount, so your final payment due reflects only the additional tax owed for that quarter.

›Can the Modelo 130 result be zero?

Yes, absolutely. If your cumulative quarterly payments from earlier in the year (Q1, Q2, Q3) already total 20% of your accumulated net profit through the current quarter, the Modelo 130 amount due will be zero. This commonly occurs in Q4 when earlier quarterly payments have fully satisfied the year's advance tax obligation. Even when the amount due is zero, you are still required to file and submit the Modelo 130 form to the AEAT to formally confirm there is no additional payment owed for that quarter.

›Is the RETA quota deductible in Modelo 130?

Yes, your RETA (autonomous Social Security) quota is fully deductible and reduces your net profit before the 20% advance tax is calculated. The RETA contribution covers your social security benefits and is considered a mandatory professional expense. Whether you include it separately or as part of your general expenses, it must be accounted for in your quarterly expense total to correctly calculate your net profit and the resulting Modelo 130 payment.

›What if I have losses one quarter?

If your quarterly expenses exceed your income, resulting in zero or negative net profit, then the Modelo 130 payment for that quarter is €0 since there is no profit to tax. Losses can be applied to offset profits in other quarters within the same calendar year, reducing your cumulative profit and potentially your tax liability. However, losses do not carry forward into the following year for Modelo 130 purposes—they are reset annually and only function within the current tax year.

›What happens at the annual IRPF declaration?

At the end of the tax year, you file your Declaración de la Renta (annual IRPF return) which calculates your final tax liability based on your complete annual income and expenses. All Modelo 130 quarterly advance payments you made throughout the year are credited directly against this final tax bill. If your advance payments exceeded your actual tax owed, the AEAT will refund the overpayment to your bank account. Conversely, if your quarterly payments were insufficient to cover your final tax liability, you will owe the balance by the filing deadline.

Related calculators and guides

Last reviewed and sources

Statutory figures marked for verification currently use placeholder values of zero.