Quarterly income tax instalments: who files and who is exempt

Terms used

• DNI — The DNI is the national identity card of Spanish citizens.
• Modelo 130 — Modelo 130 is the quarterly income tax prepayment form for autónomos in direct estimation.
• Modelo 131 — Modelo 131 is the quarterly income tax prepayment form for autónomos taxed under modules.
• Estimación objetiva — Estimación objetiva, or modules, is a regime where profit is estimated from fixed measures like staff and floor area.
• AEAT — The AEAT is Spain's tax agency.
• Gestor — A gestor is a professional who handles tax and paperwork on your behalf.

Key rules

• Who files: Direct estimation files modelo 130 and modules files modelo 131, every quarter unless exempt.
• Professional exemption: Only professionals can be exempt from modelo 130, based on last year's withheld income.
• Nil quarters: If you are not exempt, file even with no income or a loss; you pay nothing.
• Paying early: Direct debit needs filing a few days before the normal deadline.

Which form you file

Most autónomos must pay income tax in advance every quarter. Which form you use depends on how your profit is calculated:

• Direct estimation (normal or simplified, and all professionals in this regime): you file modelo 130.
• Modules (estimación objetiva): you file modelo 131.

Your regime is shown in your tax registration. If you are unsure, ask your gestor.

Modelo 130: how the amount works

Each instalment is 20% of your cumulative net profit since 1 January, minus earlier instalments and withholdings already suffered. Net profit is income minus deductible expenses. Because the figure is cumulative, each quarter you start again from 1 January and subtract what you already paid, so the year evens itself out.

A low net profit can give you a small extra deduction, in set bands. Check the form's instructions for the band that fits you.

Modelo 131: how the amount works

The amount is a percentage of the net yield from your module table, which depends on things like staff, floor area and power. The percentage depends on your activity and staff. Typical rates are 4% in general, 3% with one employee, 2% with no employees and 1% for some activities. You then subtract withholdings and amounts paid in earlier quarters. The module rules are renewed every year, so confirm your rate and activity with the tax agency (AEAT).

Who is exempt

If you are a professional and at least 70% of last year's activity income was subject to withholding, you do not file modelo 130. This usually applies when your clients are businesses that withhold tax from your invoices. The test uses last year's income and applies to professional activities only. The annual return then settles your tax.

If you are not a professional, or you file modelo 131, this exemption does not apply to you.

Quarters with no income or a loss

If you are not exempt, you still file. A quarter with no income, or with a loss, gives a zero or negative result, so you pay nothing. Skipping the filing is not an option. Filing keeps your record in order and avoids penalties. The decision below shows which result to choose.

When to file and how

The deadlines are 1 to 20 April, 1 to 20 July and 1 to 20 October, and for the fourth quarter 1 to 30 January. A deadline that falls on a weekend or holiday moves to the next working day. If you pay by direct debit, you must file a few days earlier, around the 15th (around 25 January for the fourth quarter).

You file online on the AEAT online office, using an electronic certificate, electronic DNI, or Cl@ve. Paper filing at the bank is essentially no longer available. You can pay by direct debit from a Spanish account, by card or account charge online, or from your bank's online banking. A gestor can file for you with a power of attorney.

The calendar, documents and checklist below cover the rest.

Choosing between options

What do you do in a quarter with no income or a loss?

• File and pay nothing: You are in direct estimation, you are not exempt, and there is nothing to deduct. You file a return with no payment.

• File a return with an amount to deduct: You are in direct estimation, you are not exempt, and you have withholdings or earlier payments to deduct.

• Do not file: You are a professional and at least 70% of last year's activity income was subject to withholding. You do not file modelo 130, and your annual return settles the tax.

If you are not exempt under the 70% withholding test, you file every quarter, even with no income. A loss is not refunded in a later quarter. The running total for the year evens it out.

Your yearly self-employed tax and contribution calendar

Your yearly tax and contribution calendar

• Pay your Social Security quota (RETA) every month: Charged by direct debit on the last business day of each month, for that same month

• File and pay the quarterly income tax instalment (modelo 130 or 131) and quarterly VAT (modelo 303) for the first quarter: 1 to 20 April; direct debit filing ends around 15 April

• File the annual tax return (renta) for last year's income: From early April to 30 June; filing with direct debit of payment ends around 25 June

• File modelo 130 or 131 and modelo 303 for the fourth quarter: 1 to 30 January; direct debit filing ends around 25 January

• File modelo 347, the yearly list of clients and suppliers with whom you did more than 3,005.06 euros of business in the previous year: During February, from 1 February to the end of the month

• Move any deadline that lands on a weekend or national holiday: If the last day is a Saturday, Sunday or national holiday, you have until the next working day

Documents you need

• A way to identify yourself online: an electronic certificate, an electronic DNI, or Cl@ve PIN or Cl@ve permanente. You need one of them to file on the AEAT online office.

• A Spanish bank account, only if you want to pay by direct debit. You must file earlier than the normal deadline for direct debit.

• A power of attorney in favour of your gestor, only if a representative files for you.

Checklist

• Check your regime: direct estimation files modelo 130, and modules (estimación objetiva) files modelo 131.

• For modelo 130, work out 20% of your cumulative net profit since 1 January, then subtract earlier instalments and withholdings already suffered.

• For modelo 131, apply the rate for your activity and staff to your net yield from the module table, then subtract withholdings and payments from earlier quarters.

• File the form even in a quarter with no income or a loss, unless you are exempt. The result shows no payment.

Frequently asked questions

Do I still file modelo 130 if I had no income this quarter?

Yes, you still file modelo 130 for a quarter with no income or a loss, unless you are exempt because of the withholding test. The return shows no payment. Your running total for the year evens out in later quarters.

Does modelo 131 use the same 20% as modelo 130?

No, modelo 131 does not use the 20% of profit that modelo 130 uses. It applies a percentage to the net yield from your module table, and the percentage depends on your activity and on whether you have employees. Ask the AEAT for the rate for your activity.

Can I file modelo 130 on paper at the bank?

No, you file modelos 130 and 131 online, because paper filing at banks is essentially no longer available.

Can a gestor file my quarterly form for me?

Yes, a gestor (a professional tax agent) can file modelo 130 or 131 for you if you give them a power of attorney. Agree early who sends the form, so the deadline is not missed.