Self-employed taxes (autónomo) in Spain: the quarterly modelo 130 (IRPF) and 303 (IVA)

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.

Sort out my tax case

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, with the tax calculated using the fixed parameters established for this regime: as a rule 4% of the notional income, 3% with one employee and 2% with none.

If your client is a Spanish company or another autónomo, they withhold IRPF from your invoice: 15% of the fee, or 7% in the year you start a professional activity and the two following years (you must tell the client in writing). What is withheld is tax you have already paid: it is deducted in modelo 130 and in the annual Renta.

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 you carry on a professional activity and, in the previous calendar year, at least 70% of its income was paid with IRPF withheld (a retención on the invoice — the usual way company clients and other autónomos pay), you do not have to file modelo 130 for that activity. In the year you start, the share is measured over the current period. The exemption does not apply to trading and other business (non-professional) activities.

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.
• Mistakes can be corrected, but the procedure differs between the two 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. For modelo 130, the previous procedure remains: use a declaración complementaria if additional tax is due, and request a rectificación if you are claiming a refund. 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 IVA soportado for the quarter, together with your net profit for the relevant period for modelo 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

Common 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 20th-of-the-month deadline → a recargo of 1% plus 1% for each full month.
• Mixing up IVA repercutido and soportado, or deducting IVA on personal expenses.
• Not filing modelo 130 when last year's withholdings fell short of 70% of income.
• 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 AEAT sends a formal notice, a recargo applies: 1% of the amount due plus a further 1% for each full month of delay; after 12 months it is 15% plus late-payment interest. No penalty (sanción) is imposed for a voluntary late filing of this kind.
• The two forms are corrected differently: for modelo 303, from Q3 2024 onwards, the autoliquidación rectificativa is used whether you need to pay more or claim money back; modelo 130 keeps the previous system, with a complementaria for additional tax due and a request for rectificación when claiming a refund.
• 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.

Related guides

Frequently asked questions

Official sources