Payroll that feeds modelo 111, and the payslip that does not touch modelo 130
They are not the same payroll. What you pay an active employee goes on modelo 111. What you receive as someone else’s employee does not reduce your modelo 130.
The payroll you pay
If you employ people, those payrolls go on modelo 111. The annual summary is modelo 190. This page does not repeat that calculation: what matters here is the payroll you receive.
- Active employee: their payroll enters modelo 111.
- Contract type: it does not change the calculation.
- Gross pay and withholding percent: they do.
The payslip you receive
A payslip paid to you because you are someone else’s employee is not a withholding on your autónomo activity. Do not subtract it on modelo 130. Factura Fácil does not deduct that payment from the payment on account. Modelo 130 remains a percentage of the activity’s net profit, minus withholdings on that activity and minus earlier 130 payments. The app calculates modelo 111 for your employees when it is on the profile, and it does not file the form. Modelo 303 and modelo 130.
Common questions
Does a permanent or temporary contract change modelo 111?
In Factura Fácil, no. Contract type is informational. The calculation uses gross pay and the withholding percent.
Can I subtract my other job’s payslip on modelo 130?
No. A payslip you receive as an employee does not reduce modelo 130.
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.