Modelo 130 is how many autónomos prepay their IRPF during the year. Instead of paying it all in the renta, you pay a part each quarter.
Who files it
Autónomos in estimación directa. You do not have to if at least 70% of your previous year's income had withholding on the invoice, which is common for professionals who invoice companies with 15% withholding.
How much you pay
20% of your net business income from January to the end of the quarter, minus what you paid in previous quarters and minus any withholding on your invoices.
With €30,000 of income and no expenses in Cataluña, the calculator estimates about €4,299 of IRPF for the whole year. Modelo 130 prepays part of it, and the difference is settled in the renta.
Deadlines
- Q1: 1 to 20 April.
- Q2: 1 to 20 July.
- Q3: 1 to 20 October.
- Q4: 1 to 30 January.
Why the renta may end up owing or refunding
The 20% is an approximation. If your real effective rate is higher, your renta ends up owing; if lower, you get a refund. The calculator shows both figures: what you prepay with modelo 130 and the approximate renta result.
Set aside what you will owe each month: the calculator shows how much to put away for cuota and IRPF.