Tax
IRPF for autónomos and Modelo 130: instalment payments
Who usually files Modelo 130 and how income, expenses, withholding and the annual income-tax return connect.
Direct answer
Modelo 130 is an IRPF instalment payment for many activities under direct assessment. It uses cumulative net profit, then applies the model rules and subtracts eligible withholding and previous payments.
Who files Modelo 130
The obligation depends on assessment method, activity type and the share of professional income already subject to withholding.
How the result is formed
Work cumulatively from January: taxable income less deductible expenses, followed by the relevant payment rules, withholding and earlier instalments.
Modelo 130 and the annual return
Quarterly payments are advances. The annual return calculates final liability using all income and personal circumstances.
Frequently asked questions
Is it 20% of every invoice?
Not exactly. It is based on cumulative net returns with adjustments and credits.
Does withholding always remove the obligation?
No. Exemption depends on the activity and required share of income with withholding.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.