Ordinary direct estimation
Ordinary direct estimation is the method that applies when you pass the simplified ceiling or when you opt into it. The books are fuller.
When you leave the simplified method
You move to ordinary direct estimation if you pass the ceiling set in the income-tax act or if you opt into this method. You stay in direct estimation: the payment on account is modelo 130, not modelo 131 for modules. The income and expense records are stricter than in the simplified method.
- When you pass the ceiling, or if you opt into this method.
- It is still modelo 130.
- The books are fuller.
The app calculates modelo 130 in both cases
Factura Fácil calculates modelo 130 from the invoices and expenses you record, whether the profile is simplified direct estimation or ordinary. It does not decide which of the two applies to you. That choice is declared on the census.
Common questions
In the ordinary method, do I file modelo 131?
No. Ordinary direct estimation also pays on account with modelo 130. Modelo 131 is the modules form.
Does the modelo 130 calculation change between ordinary and simplified?
The app calculates it in both cases from the invoices and expenses you record. It does not choose the method. The regime goes on the census.
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.