Self-employed taxes (autónomo) in Spain: the quarterly modelo 130 (IRPF) and 303 (IVA)
A self-employed worker (autónomo) pays their own taxes, and most filings are quarterly. The two main forms are modelo 303 (IVA / VAT) and modelo 130 (an advance payment of IRPF under estimación directa). You file four times a year, usually by the 20th of the month after each quarter (Q4 by 30 January). Below: who files what, how it is calculated, the deadlines, the annual summaries (390, Renta) and what happens if you are late. The forms (modelos) required under your tax regime must still be filed even for a ‘zero’ quarter.
Which taxes self-employed workers pay and which forms (modelo) they file
IVA (modelo 303) — VAT: you charge IVA to clients (repercutido) and deduct IVA on your expenses (soportado), and pay the difference each quarter. The annual summary is modelo 390.
IRPF (modelo 130) is an advance payment of income tax under estimación directa, usually calculated as 20% of your cumulative net profit for the year, less previous payments and applicable retenciones.
Under módulos (estimación objetiva), modelo 131 is filed instead of modelo 130, using the fixed parameters established for this tax regime.
If you have staff or pay rent you also file retenciones (modelo 111/115); intra-EU operations use modelo 349; the annual income tax is the Renta (modelo 100).
Who files what
- Estimación directa (most autónomos): quarterly modelo 303 (IVA) + modelo 130 (IRPF).
- Módulos (estimación objetiva): modelo 303 (or its equivalent) + modelo 131 instead of 130.
- IVA-exempt activities (some services, healthcare, teaching): 303 may not apply, but IRPF does — check your epígrafe.
- If most of your clients are companies that withhold IRPF (a retención on the invoice), you may not have to file modelo 130 (when ≥70% of income carries a retención).
NAVISort out my autónomo case — how to register and pay correctly
NAVI shows the steps, the cuota and how to avoid recargos.
What you can deduct
- IVA soportado on business-related expenses (goods, services, equipment) reduces your 303 payment.
- Business-related expenses can reduce your IRPF taxable income, including supplies, gestor fees, software, professional expenses and, subject to specific conditions, part of certain home or vehicle expenses.
- A mistake can be fixed, but not the same way on both forms. On modelo 303, for periods from Q3 2024 (September 2024 if you file monthly), there is one route for everything: the autoliquidación rectificativa — whether you owe more or money is coming back to you. On modelo 130 nothing changed: pay more with a declaración complementaria, get a refund by asking for a rectificación. Either way you can recover an overpayment.
- The right to an aplazamiento (instalments) on a tax debt when you meet the conditions.
Deadlines: quarters and annual
- Q1 (Jan–Mar): 1–20 April. Q2 (Apr–Jun): 1–20 July. Q3 (Jul–Sep): 1–20 October.
- Q4 (Oct–Dec): 1–30 January. January is also when certain annual filings are due, including modelo 390 (IVA), together with the Q4 modelo 303.
- Renta (modelo 100, annual income tax): usually April–June of the following year.
- For direct debit (domiciliación) the window is usually a few days shorter — file early.
What to prepare
- Your libros registro: invoices issued and received, income and expenses.
- A certificado digital or Cl@ve to file through the AEAT Sede.
- Your IVA repercutido and soportado for the quarter; your net profit for the period (for 130).
- The retenciones your clients stated on your invoices.
How to file 303 and 130
- Gather the quarter’s invoices and work out: IVA repercutido − soportado (for 303) and your net profit (for 130).
- Go to the AEAT Sede with a certificado digital/Cl@ve → select modelo 303 → complete and submit.
- Complete modelo 130: 20% of cumulative profit minus what you already paid and the retenciones.
- If there is an amount to pay, choose a payment method such as direct debit (domiciliación) or an NRC from your bank. The return may also result in no payment due or an amount to be refunded.
- Save the filing receipt (justificante) for each return (modelo) — it is your proof that the return was submitted.
A real case: one detail changed the outcome
The assessment fell not on the numbers, but on when AEAT widened the review. A taxpayer was assessed €15,327 of IRPF for 2013. The review ran as a limited check (comprobación limitada), where AEAT asks for documents and stays within the scope it announced. Part-way through, the tax office decided to widen that scope and told the taxpayer at the same moment as it opened the period for submitting objections. The regional economic-administrative court upheld the assessment; the Supreme Court quashed it.
What was not obvious. The case was not won on calculations. The regulation requires notice of a widened scope to be given “con carácter previo” — beforehand — and the Court held that beforehand and simultaneously are incompatible: learning of the new scope once the objection window is already open means losing the chance to object to it. The consequence is that the entire final act of the procedure is void, not merely the added part. So when an AEAT letter arrives, keep the dates as carefully as the documents: what exactly was asked, and when the scope changed.
Outcome: the €15,327 assessment was annulled in full — on procedural grounds, without the court ever examining whether the tax itself had been correctly calculated.
The requirement still stands: a widening of the scope of a limited check must be notified before the objection period opens (art. 164 of the general regulation on tax management and inspection procedures). The judgment settled that reading, and it has been repeated since.
Supreme Court, Third Chamber (Contentious-Administrative), Second Section · 13.05.2022
The guide above describes ordinary filing. If a letter from AEAT has already arrived, what deserves checking is not only the figures but how the review itself was run.
Check my situationCommon mistakes
- Failing to file a required return for a ‘zero’ quarter — if the return applies to your tax regime, it must still be filed, otherwise a penalty may apply.
- Missing the filing (20th) deadline may result in a recargo and interest.
- Mixing up IVA repercutido and soportado, or deducting IVA on personal expenses.
- Not filing modelo 130 when less than 70% of income carries a retención.
- Relying on a gestor without checking the return was actually filed (the justificante).
Late filing, recargo and how to fix it
- If you file late but before receiving a formal notice from AEAT, a recargo por extemporáneo may apply; the amount generally increases with the length of the delay.
- The two forms are corrected differently: on modelo 303, for periods from Q3 2024, one route covers both directions — the autoliquidación rectificativa; modelo 130 keeps the old pair, complementaria to pay more and a request for rectificación to get money back.
- If you cannot pay, you can request an aplazamiento/fraccionamiento of the debt — check the conditions.
- Keep your filing receipts (justificantes), accounting records (libros) and notices — these documents will help if you need to challenge an incorrectly applied recargo.
Get help with your self-employed quarterly taxes
Describe your situation (your activity, your regime, whether you had income): NAVI tells you which modelo to file (303/130/131), the deadlines, how to calculate and how to avoid a recargo.
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Frequently asked questions
Do I file if I had no income that quarter?
Yes, if that modelo is required for your regime: a “zero” result is still filed. But 303 or 130 may not apply because of an exemption, retenciones or your epígrafe — check this first.
How is 130 different from 303?
303 is IVA (VAT): repercutido minus soportado. 130 is the IRPF (income-tax) advance: around 20% of your cumulative net profit.
When are the deadlines?
Quarters: by 20 April, 20 July, 20 October and by 30 January (Q4). January also has the annual summaries (390).
I am on módulos — what do I file?
Instead of modelo 130 you file modelo 131, plus the matching IVA. Check whether the módulos regime fits you.
Can I skip modelo 130?
Yes, if ≥70% of your income carries an IRPF retención from company clients. The IVA (303) usually still applies.
Do I need a gestor?
Not required, but many use one. If you do — check that each modelo was actually filed (there is a justificante).
What if I missed the deadline?
File as soon as possible: the late-filing recargo is smaller the sooner you file, and smaller than waiting for AEAT to ask.
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Checked by the RightNOW team · Change history
- Real case reworked as a lesson: what was not obvious, how it ended, link to the decision.
- Language review: wording and terms checked, corrections applied. Versions: RU, EN · Антон Белянский, QA review
- Page published.
This guide is general information about Spanish law, not a legal opinion on your case. Rules change and outcomes depend on your own facts and documents — check your situation before you act on it.
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