Simplified direct estimation
Simplified direct estimation is an income-tax method for someone who stays under the turnover ceiling in the act and has not waived it.
When this method fits
It applies if your activity is in direct estimation, you do not pass the profit ceiling set in the income-tax act, and you have not waived it. The act includes a flat deduction for hard-to-justify expenses. The amount of that ceiling and of that deduction is in the rule for the year: do not copy it from an old year.
- Under the income-tax act’s ceiling, if you do not waive it.
- There is a flat deduction for hard-to-justify expenses.
- The payment on account is modelo 130.
Modelo 130, not modelo 131
In direct estimation the payment on account is modelo 130. Modelo 131 is the modules form. Factura Fácil does not choose your regime: it calculates modelo 130 from the invoices and expenses you record when the profile is direct estimation. The regime is declared on the census.
Common questions
Does the simplified method use modelo 131?
No. Modelo 131 is objective estimation, the modules. In simplified direct estimation the payment on account is modelo 130.
Does the app decide whether I can use the simplified method?
No. It does not choose the regime. It calculates modelo 130 if the profile you set is direct estimation.
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.