The draft does not close the activity
The income-tax draft often arrives with employment income and some withholdings. Your activity’s invoices, expenses and modelo 130 payments are not reviewed just because the draft exists.
What usually arrives, and what is missing
The draft often includes payroll and withholdings the Tax Agency already holds. Income from your invoices, activity expenses and modelo 130 payments have to agree with what you recorded. Filing the draft as if the activity were complete skips that check.
- It often has employment and some withholdings.
- Invoices, expenses and modelo 130 payments still need a check.
- Do not file it as if the activity were already closed.
The app’s calculation comes from what you recorded
Factura Fácil calculates modelo 100 from the activity you recorded. That calculation is not the draft. It does not file the return. You or your gestoría still submit it on the Tax Agency site, after checking the figures.
Common questions
Can I confirm the draft without looking at the activity?
No. Check invoices, expenses and modelo 130 payments. The draft often does not bring the activity in full.
Does the app replace the draft?
No. Its modelo 100 calculation comes from what you recorded. It does not file the return. Submission is on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.