Modelo 130 · everything you need to know.
Your quarterly IRPF instalment. You file it four times a year and once you understand it, it stops being a mystery. Real examples below.
What is the Modelo 130?
A quarterly filing where you pay part of your annual IRPF in advance. Instead of waiting until June of the following year, you spread payments throughout the year.
Think of it as a quarterly subscription to your IRPF — the tax authority prefers many small payments to one big bite.
Who has to file it?
Filed by freelancers under direct estimation (normal or simplified). There's one important exception.
When does the 70% rule apply?
- Only invoice businesses that withhold 15%probably exempt
- Mix of clients with and without withholdingcompute the 70% threshold
- First year of activitycheck quarter by quarter
In your first year as a freelancer there's no prior year to compare against — you need to check each quarter whether more than 70% of your income carries withholding.
How much do you pay?
The formula is:
Example · Q2 2026
If the result is negative (you overpaid previously), there's no refund — it's settled in the annual Renta return in June.
Three starter benefits
The tax authority knows the first years are tough. Three measures reduce what you pay:
Instead of the standard 15%, you can invoice with 7% withholding during your first year and the two following years. Clients withhold less → more cash flow.
In the first year you have positive profit, and the next, you can reduce your base by an extra 20% (up to €100,000). Applies directly to the 130 and your annual Renta.
If your prior-year income was low, you can deduct up to €100 from each quarterly instalment.
When do you file?
If the 20th (or 30th in Q4) falls on a weekend or national holiday, the window extends to the next business day.
In Autónomo Simple
Watch the quarter's estimate update in real time as you record invoices.
Box by box with the explanation for each value. Go to Taxes → Modelo 130.
Adjust your IRPF rate if you use the reduced 7% or enable the 20% reduction.