Filing your annual tax return (renta) with business income

Terms used

• Modelo 130 — The modelo 130 is the quarterly income tax advance payment for autonomos who invoice in direct estimation.
• Modelo 131 — The modelo 131 is the quarterly income tax advance payment for autonomos in the modules regime.
• Modelo 303 — The modelo 303 is the quarterly VAT return.
• Modelo 390 — The modelo 390 was the annual VAT summary, now abolished for most filers.
• Agencia Tributaria — The Agencia Tributaria is Spain's tax agency.

Key rules

• Campaign end: The renta campaign normally ends on 30 June.
• Payments on account: Client withholdings and your modelo 130 or 131 payments are both credited against your tax.
• Direct debit: If you pay a balance by direct debit, file a few days before the final deadline.
• Annual VAT summary: Most filers no longer file modelo 390.

What the renta does for you

The annual renta reports your activity profit for the year and credits what you already paid during it. The campaign normally runs from early April to 30 June. The result is either a refund or a balance to pay.

Work out your net activity income

Net activity income is your income minus your deductible expenses. If you are in simplified direct estimation, a 5% allowance for hard-to-justify expenses applies, capped at 2,000 euros a year. Your accountant or the tax agency's software can apply it for you.

Enter the net figure in the economic activities section of the return.

Credit what you already paid

Two kinds of payment go in as pagos a cuenta (payments on account), so they are credited against the tax due:

• Withholdings your clients took from your invoices.
• Your quarterly payments with modelo 130 or modelo 131.

Missing either one means you pay tax twice. Keep your quarterly filings and your withholding certificates or invoices to hand when you fill in the return.

Read the result

• If you paid in advance more than the tax due, you get a refund.
• If you paid less, you owe a balance.

Dates and payment

Online filing opens in early April. Phone appointments with the tax agency begin in May or June. The last day to file is 30 June.

If you owe a balance and want to pay by direct debit, your deadline is a few days earlier, around 25 June. Confirm the exact dates for the current campaign with the Agencia Tributaria.

What about the annual VAT summary?

The annual VAT summary (modelo 390) has been abolished for most filers since 2025. Its extra data now goes in the fourth-quarter modelo 303, filed by 30 January. The questions below cover the details.

Timeline and deadlines

• File the fourth-quarter modelo 303, which now carries the annual VAT data: 1 to 30 January

• Online filing of your renta opens: early April

• Phone appointments with the tax agency begin: May or June

• Last day to file if you pay by direct debit: around 25 June

• Last day to file your renta: end of the campaign Deadline: 30 June.

Checklist

• Check the dates of the current campaign and choose your filing day before 30 June.

• Add the withholdings clients took from your invoices as payments on account (pagos a cuenta).

• Add your modelo 130 or 131 quarterly payments as payments on account too, so they are credited against the tax due.

• Check the result: a refund if you paid in advance more than the tax due, or a balance to pay if less.

Frequently asked questions

Do I still have to file the annual VAT summary (modelo 390)?

No, most self-employed people no longer file the annual VAT summary (modelo 390), which was abolished from 2025 for 2024 VAT. The extra annual data now goes in the fourth-quarter modelo 303, due 30 January. If you are exempt from filing modelo 303, you file nothing.

Does filing with a direct debit have an earlier deadline?

Yes, if you pay by direct debit, your filing closes a few days before the general end of the campaign, around 25 June. Without direct debit you have until 30 June. Pick your payment method before you start so you know which date applies.

When can I get a phone appointment for my renta?

Phone appointments for your renta begin in May or June, later than online filing, which opens in early April. If you want help from the tax agency, book as soon as appointments open.