Form 130: your income tax prepayment.
Form 130 lets you pay part of the income tax on your business activity in advance. We review your income, expenses and withholdings to prepare the return, which our professionals file after you approve it in Melso.
Form 130 · Quarterly income tax
An advance payment toward your annual return.
It is an income tax installment for activities under the normal or simplified direct assessment method. In the general case, the calculation is based on profit accumulated over the year and accounts for withholdings and earlier installments.
Who needs to file it?
- Self-employed people taxed under direct assessment who must make installment payments.
- Professionals who do not qualify for the exception for income subject to withholding.
- New activities: we check the requirement using the figures for the relevant period.
Four quarterly periods.
Standard deadline: 1–20 April, July and October; the fourth quarter is due 1–30 January of the following year. If needed, the deadline moves to the next working day, and direct debit closes earlier. We confirm both dates against the current AEAT calendar.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- Your income and expense records from the start of the year.
- Invoices and receipts for your business expenses.
- Withholdings taken from your professional income.
- Previous Forms 130 and details of your activity’s tax regime.
Your taxes, handled by professionals.
Before work starts, we confirm whether Form 130 applies to you and whether your activity is within the agreed scope. Our professionals prepare and review the calculation. You approve the exact draft in the app, and Melso files it with the required authority. The actual AEAT receipt confirms the filing.
Before preparing this return.
Professionals may be exempt if at least 70% of their professional income in the previous year was subject to withholding. When starting an activity, the income for the relevant period is used.
In the general case, the calculation uses profit accumulated since the start of the year and accounts for applicable withholdings and earlier installments. Agriculture, livestock, forestry and fishing have specific rules based on income for the quarter.
Even if nothing is due, you must file if you are required to. A professional checks whether the result is a negative return or an amount to deduct in later quarters of the same year.
No. It is an advance payment. Your annual return, Form 100, calculates income tax for your full circumstances and takes account of installments and withholdings.
Official guidance from the AEAT.
Check the official instructions and filing calendar for your tax year and circumstances.
Take your next step with Melso.
Tell us about your situation. We confirm the scope before work starts.