Modelo 130 calculator (IRPF instalment payment)
Enter what you have so far this year up to the end of the quarter: income, expenses, modelo 130 payments from earlier quarters and withholding you have suffered. You will see the instalment payment, box by box.
Sample data
- Net income (03)
- €8,000.00
- 20% of net income (04)
- €1,600.00
- Payments from earlier quarters (05)
- − €0.00
- Withholding suffered (06)
- − €0.00
How it was calculated
- 03 = income − expenses: €10,000.00 − €2,000.00 = €8,000.00
- 04 = 20% of €8,000.00 = €1,600.00
- 07 = €1,600.00 − €0.00 − €0.00 = €1,600.00
- Result = €1,600.00 − €0.00 = €1,600.00
Does not include the main-home deduction or negative results from earlier quarters.
Indicative result: it does not replace an advisor's advice.
Get your modelo 130 draft without calculating by hand
Taxes adds up the income, expenses and withholding from your invoices and prepares an indicative modelo 130 draft.
See the Taxes module Create a free accountHow is modelo 130 calculated?
The instalment payment is 20% of the net income accumulated from 1 January to the end of the quarter (income minus deductible expenses), minus the payments of earlier quarters of the same year and minus the withholding suffered in that period. It is an advance on your income tax return, not the final tax.
Who has to file modelo 130?
Self-employed people under direct estimation (normal or simplified) with an economic activity; under the module regime modelo 131 is used. Professionals do not have to file it when, in the previous calendar year, at least 70% of the activity's income was subject to withholding or payment on account.
When is modelo 130 filed?
The first three quarters, from the 1st to the 20th of April, July and October; the fourth quarter, from 1 to 30 January of the following year. If the last day is a non-business day it moves to the next business day. If a quarter shows nothing to pay you still have to file a nil return.
What is the low-income reduction?
If net income in the previous year was €12,000 or less, an amount is deducted from each payment: €100 if it was €9,000 or less, €75 between €9,000.01 and €10,000, €50 between €10,000.01 and €11,000 and €25 between €11,000.01 and €12,000.
From the calculator to the automatic draft
Here you work out one quarter by hand. FlexiFlow's Taxes module gathers your invoices, expenses and withholding and prepares an indicative draft of modelos 130 and 303.
Worked example: second quarter
By 30 June you have €25,000 of income and €9,000 of expenses: net income €16,000. 20% is €3,200. You subtract €1,600 paid in the first quarter and €800 of withholding: €800. If your previous year's net income was €9,500, the reduction is €75 and the payment is €725.
Reduction for low income in the previous year
| Previous year's net income | Reduction per payment |
|---|---|
| Up to €9,000 | €100 |
| €9,000.01 to €10,000 | €75 |
| €10,000.01 to €11,000 | €50 |
| €11,000.01 to €12,000 | €25 |
| Over €12,000 | None |
How to use this tool
- Enter your year-to-date income and expenses up to the end of the quarter.
- Add earlier modelo 130 payments and withholding suffered.
- Read the instalment payment box by box.
Frequently asked questions
How much do you pay on modelo 130?
20% of the year's accumulated net income, minus earlier quarters' payments and withholding suffered, and minus the reduction if you qualify.
Can I file modelo 130 with no income?
Yes, and under direct estimation you must file it anyway as a nil return when there is nothing to pay.
What is the difference between modelo 130 and 131?
130 is for direct estimation (normal or simplified); 131 is for objective estimation (modules).
Is it the final tax?
No. It is a payment on account of your annual income tax return.
Does this calculator file the form?
No. It is an indicative aid; the form is filed on the Tax Agency's electronic office.
Official sources
- Tax Agency: amount of instalment payments (updated 16 March 2026)
- Tax Agency: filing and payment deadlines for instalment payments
- IRPF Regulation, arts. 95, 100 and 110 (BOE, consolidated text of 7 October 2026)
Keep reading
- Tax calendar for freelancers in Spain
- IRPF withholding on invoices in Spain
- Spanish VAT calculator
- VAT and IRPF withholding calculator for invoices
- Self-employed contribution calculator for Spain 2026
- Quarterly VAT calculator: output and input VAT
- All free tools
Reviewed on 6 November 2026. Indicative result: it does not replace an advisor's advice.
Taxes with indicative drafts of modelos 130 and 303
From your invoices and expenses, no spreadsheets.
See the module Create a free account