Modelo 131: the payment on account in módulos
Direct estimation and objective estimation do not share a form. If your activity is on módulos, the income-tax payment on account is modelo 131.
Why modelo 130 is the wrong form
Modelo 130 is for direct estimation, normal or simplified. Modelo 131 is the payment on account for objective estimation. Filing 130 when you are on módulos mixes two regimes. This page does not publish module signs, indexes, or amounts.
When the app calculates it
Factura Fácil calculates modelo 131 when your profile is objective estimation, and it keeps it apart from modelo 130. The tax calendar warns you if the form is on your list. It does not file modelo 131. You or your gestoría submit it on the Tax Agency site. If you are unsure of the regime, do not switch forms on the strength of this page alone: modelo 303 and modelo 130.
- Módulos profile: modelo 131.
- Direct-estimation profile: modelo 130.
- The app does not pick the regime for you.
Common questions
Can I file modelo 130 if I am on módulos?
No. On objective estimation the payment on account is modelo 131. Modelo 130 is for direct estimation.
Does the app choose between 130 and 131?
No. It calculates modelo 131 when the profile is objective estimation. You or your gestoría set the regime. Factura Fácil is not an accounting firm.
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.