Modelo 130: income tax on account
If you are on direct estimation, normal or simplified, modelo 130 is the income-tax payment on account. People on objective estimation (módulos) do not use this form.
How the figure is built
On account of your annual return you pay a percentage of year-to-date net profit: activity income minus deductible expenses. From that you subtract withholdings already taken and previous modelo 130 payments. This is not VAT. Modelo 303 is not part of this sum.
- Normal and simplified direct estimation.
- On módulos the form is modelo 131.
- What you pay on modelo 130 is settled on modelo 100.
What the app prepares
Factura Fácil calculates modelo 130 from your invoices, expenses, and withholdings already on record, and it deducts earlier 130 payments for the year. The calendar warns you of the deadline. You can generate the BOE file in ISO-8859-1 to import on the Tax Agency site, or the ledger spreadsheet for Pre130, and you can copy the figures. You can generate the file without a certificate. Filing needs a certificate or Cl@ve. Importing does not file the tax. More in modelo 303 and modelo 130.
Common questions
Is modelo 130 the annual tax return?
No. It is an advance. What you pay on modelo 130 is taken into account on modelo 100.
Does the app file it?
No. It calculates the figure and prepares the file or the amounts for the Tax Agency site. You or your gestoría submit it.
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.