Modelo 130 (IRPF)

Modelo 130 is the IRPF instalment payment under direct assessment (estimación directa). Freelancers (individuals) file it to prepay their business IRPF each quarter, on account of the annual income-tax return. It's not a new tax: it's an advance on what is later settled in the annual Renta.

Aikount prepares it from your real accounting, using your business income and expenses already recorded in the ledger.

Who files it#

• Freelancers under direct assessment (normal or simplified).
• If your activity is taxed under the módulos (objective assessment) regime, the instalment model is different; this 130 doesn't apply.

The 130 is for individuals. A company doesn't file 130: it prepays its tax with Modelo 202.

How it's calculated#

The 130 is cumulative within the year: each quarter it's computed on the accumulated profit (income − expenses) since January, the instalment percentage is applied, and the payments already made in earlier quarters are subtracted.

• Income: your business sales invoices.
• Deductible expenses: your recorded purchases and expenses. See Categorization (PGC).

Because it comes from the ledger, the result depends on having everything loaded and reconciled. An unissued invoice or an unimported expense changes the profit and, with it, the instalment.

The 130 reflects your business activity result. If your professional invoices carry IRPF withholdings, they factor into the calculation. Confirm the percentage and the specifics of your case with your accountant.

Relationship with other models#

• The VAT on those same invoices goes on Modelo 303, not the 130.
• The withholdings you apply to others are declared on Withholdings (111, 115…).

Before you file#

1. Check that the quarter's income and expenses are recorded and reconciled.
2. Review the 130 draft in the Taxes section.
3. File at the AEAT electronic office (you or your accountant).
4. Mark the model as filed.

Check the deadlines in the Tax calendar. Aikount prepares the 130; filing and payment are human.