nokfiForm 130: income tax instalments
With form 130 (modelo 130), self-employed people in Spain pay part of their income tax in advance every quarter, so much of it is already paid by the annual return.
Updated October 2026
Who files it
Self-employed people under direct assessment (normal or simplified). You are exempt if, the year before, at least 70 % of your business income carried withholding. Companies do not file it.
How it is calculated
It is cumulative: take your net income from 1 January to the end of the quarter (income minus deductible expenses), calculate 20 %, and subtract earlier instalments and any tax withheld from you.
Example: by June you have earned €20,000 and spent €6,000, a net income of €14,000; 20 % is €2,800. If you paid €1,200 in Q1 and €300 was withheld, you now pay €2,800 − €1,200 − €300 = €1,300.
If the result is negative
If expenses exceed income, the result is zero (there is no refund). Any overpayment is recovered in the annual income tax return.
Deadlines
Same as form 303: 1-20 April, July and October, and 1-30 January for the fourth quarter.
Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Frequently asked questions
What percentage is paid on form 130?
20 % of your year-to-date net income, minus earlier instalments and tax withheld.
Do I file form 130 if my invoices carry withholding?
Not if at least 70 % of your income carried withholding the year before. In your first year, the current year is used.
Is form 130 an extra tax?
No. It is an advance on your income tax: everything you paid during the year is deducted in your annual return.