Modelo 130 calculator: your quarterly income tax prepayment.
If you are self-employed in Spain under estimación directa (taxed on actual income and expenses), each quarter you prepay 20% of your profit to the tax office on the modelo 130. Enter your figures for the year to the end of the quarter and see what you pay, box by box.
Your modelo 130
To pay
File and pay by 20 October. If that day is a weekend or holiday, the deadline moves to the next working day.
- Q1Jan–MarFiling: 1–20 Apr
- Q2Apr–JunFiling: 1–20 Jul
- Q3Jul–SepFiling: 1–20 Oct
- Q4Oct–DecFiling: 1–30 Jan
- IncomeBox 01
- €30,000.00
- Deductible expensesBox 02. Includes €1,050.00 of hard-to-prove expenses.
- -€10,050.00
- Net incomeBox 03
- €19,950.00
- 20% of net incomeBox 04
- €3,990.00
- Paid in earlier quartersBox 05
- -€860.00
- WithholdingsBox 06
- -€2,700.00
- ResultBox 19
- €430.00
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
The whole year to the quarter.
Income and expenses add up from 1 January to the quarter’s last day. In the simplified method, expenses include 5% for hard-to-prove expenses, up to €2,000 a year.
20% of net income.
The year-to-date net income is multiplied by 20%. If it is negative, this box is zero.
What is already paid and withheld.
You subtract what this year’s earlier 130s came out to pay (box 07) and every withholding on your invoices since January.
The low-income deduction.
If your business earned €12,000 or less last year, you take €25 to €100 off each quarter, under article 110.3.c of the income tax regulation.
To pay or to deduct.
A positive result is paid. A negative one in the first three quarters is subtracted from the next ones; in the fourth, it comes back in your annual return (renta).
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
Self-employed people under estimación directa, normal or simplified. Professionals whose clients withheld on at least 70% of their business income the year before do not file it.
From 1 to 20 April, July and October for the first three quarters, and from 1 to 30 January for the fourth. If the last day is a weekend or holiday, the deadline moves to the next working day.
Yes. If it comes out at zero or negative, you still file it, as a nil return or one “to deduct”, and pay nothing.
In the simplified method you take 5% off your net income without invoices to back it, up to €2,000 a year. In 2026 it is 10% for businesses in Ceuta.
The deduction for a home loan on a main home bought before 2013 (box 16), the Ceuta and Melilla reductions, farming or módulos activities, which go on the modelo 131, and supplementary returns.
More tools.
Leave the maths to your tax advisor.
Tell us about your situation. We confirm the scope before work starts.