Form 130 (income tax instalment) step by step
With form 130 you pay in advance, every quarter, 20 % of what you earn as a self-employed person, on account of your Renta. Like form 303, nothing is attached: it is filled in online on the tax website or imported as a file from your accounting software.
Do you have to file it?
It is filed by self-employed people under direct assessment (normal or simplified). If you are under modules (objective assessment), yours is form 131.
If you are a professional, you do not have to file it when, the year before, at least 70 % of your business income had tax withheld (for example because you mainly invoice companies that withhold income tax). If you are just starting, that 70 % is checked on the quarter itself.
If in doubt, check last year’s invoices or ask your accountant.
Work out the cumulative figures
The key point: form 130 is cumulative from 1 January. In the 2nd quarter you enter the income and expenses from January to June, not just April to June.
Our self-employed draft works out every box of form 130 for you.
Open the form
On the tax website go to Todas las gestiones › Impuestos, tasas y prestaciones patrimoniales › Impuesto sobre la Renta de las Personas Físicas › Modelo 130, and choose filing for the right year.
Identify yourself with Cl@ve, a certificate or the electronic ID card, enter your details and choose the period.
You can start a new return, load a saved one or import a file from your accounting software. If you keep record books, you can import them too so the data are filled in.
Section I: the boxes
Box 01: cumulative income of the year. Box 02: cumulative deductible expenses, including depreciation. Box 03: the difference (01 − 02), your net income.
Box 04: 20 % of box 03, if positive (otherwise zero). Box 05: what you already paid in earlier forms 130 this year. Box 06: the tax withheld on your invoices, also cumulative. Box 07: 04 − 05 − 06.
Section II is for farming, livestock, forestry and fishing: if that is not you, leave it blank.
💡 Tip: In Ceuta and Melilla the box 04 percentage is lower (8 %) for income earned there.
The reduction (box 13) and the result
Box 12: the sum of boxes 07 and 11, never below zero.
Box 13: if last year your net business income was 12,000 € or less, you subtract an amount every quarter: 100 € up to 9,000 €; 75 € from 9,000.01 to 10,000 €; 50 € from 10,000.01 to 11,000 €; and 25 € from 11,000.01 to 12,000 €. If you had no business last year, it counts as zero.
Box 14: 12 − 13. Box 15: negative results of earlier quarters this year not yet subtracted. Box 16: main home loan deduction, only in specific cases (home bought before 2013, among other requirements). Box 17: 14 − 15 − 16. Box 19: the final result.
If box 19 is negative in the 1st, 2nd or 3rd quarter, you mark it «a deducir» (to deduct) and subtract it in the next ones. In the 4th quarter, or if it is zero, the return is «negativa»: you pay nothing but get nothing back; that is settled in the Renta.
Validate, file and pay
Click «Validar declaración» (validate) and fix the errors. Then follow the filing buttons of the form.
If there is something to pay, the ways are the same as for form 303: direct debit with your IBAN, payment with an NRC (bank, card or Bizum with «Realizar pago (NRC)») or acknowledgement of debt to ask to defer it.
Click «Firmar y enviar» (sign and send), review the summary, tick your agreement and confirm.
Receipt and corrections
Download the receipt PDF: receipt number, date and time, secure verification code (CSV) and a copy of the return.
If you made a mistake and paid too little, file a supplementary return (complementaria), ticking that box and entering the receipt number of the previous one. If you paid too much, you ask for a correction (rectificación).
If you file late, the surcharges are the same as for form 303: 1 % plus 1 % for each full month and, after 12 months, 15 % plus interest.
Deadlines
- 1st quarter: 1 to 20 April.
- 2nd quarter: 1 to 20 July.
- 3rd quarter: 1 to 20 October.
- 4th quarter: 1 to 30 January of the following year.
- With direct debit the filing deadline is shorter: check it in the taxpayer calendar.
- It is filed on the same dates as form 303, and if the last day is not a working day it moves to the next one.
Videos
Finanverso video: Modelo 130 para tontos: el pago fraccionado del IRPF paso a paso
Source: Agencia Tributaria (sede.agenciatributaria.gob.es), checked on 17 October 2026.
A simplified guide for orientation only. Button and menu names on the tax website may change, and your case may have exceptions. It does not replace the official information of the Agencia Tributaria or the advice of a tax adviser: always double-check before filing.