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 big ones: modelo 303 (IVA / VAT) and modelo 130 (the IRPF advance 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 modelos required for your regime are filed even for a “zero” quarter.
Which taxes a self-employed worker pays and which modelo
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) — the income-tax advance under estimación directa: usually 20% of your cumulative net profit for the year, minus what you already paid and any retenciones.
Módulos (estimación objetiva): instead of 130 you file modelo 131 — a fixed “module” calculation.
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 reduce your IRPF base: supplies, your gestor, software, professional fees, part of home/car under conditions.
- The right to file a complementaria/rectificativa if you made a mistake, and to 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 the annual summaries fall: modelo 390 (IVA) and the Q4 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 in 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.
- Choose how to pay: direct debit (domiciliación), an NRC from your bank, or a “to refund / zero” result.
- Save the justificante for each modelo — that is your proof of filing.
Common mistakes
- Not filing a required modelo for a “zero” quarter — if it applies to your regime, you still have to file, or you get a penalty.
- Missing the 20th deadline → 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
- Filing late but before AEAT asks gives a recargo por extemporáneo — the sooner, the smaller.
- You can fix an error: a declaración complementaria (pay more) or rectificativa (get a refund).
- If you cannot pay, you can request an aplazamiento/fraccionamiento of the debt — check the conditions.
- Keep your justificantes, libros and notices — a structured position helps challenge an unfair recargo.
Get help with your self-employed quarterly taxes — free
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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