Modelo 130: What It Is and When to File It

If you're a freelancer in direct estimation (estimacion directa — most of us are), you need to file Modelo 130 each quarter. Here's exactly what it is and how it works.

What is Modelo 130?

It's the quarterly IRPF (income tax) installment payment for freelancers in direct estimation. It's an advance on your annual income tax. When you file your annual tax return (Modelo 100) the following year, what you've already paid through Modelo 130 is deducted.

Who needs to file it?

Freelancers in direct estimation (normal or simplified): yes, mandatory. Freelancers in modules (estimacion objetiva): no, they file Modelo 131 instead. Freelancers with more than 70% of income already subject to IRPF withholding: may be exempt.

How much do you pay?

The calculation: (Accumulated net income x 20%) - previous payments in the year - withholdings received. Example: if in the first quarter you invoiced EUR 10,000 net, you pay 20% = EUR 2,000. If EUR 500 of IRPF was already withheld from your invoices, you pay EUR 1,500.

When to file?

Q1 (January-March): by April 20. Q2 (April-June): by July 20. Q3 (July-September): by October 20. Q4 (October-December): by January 30 of the following year.

With k-factu

k-factu automatically pre-fills Modelo 130 from your real invoices. You just review the numbers with your accountant before filing through the AEAT's electronic portal.