FacturaFácil

Which withholdings lower the modelo 130 payment

Modelo 130 is not only a percentage of profit. From that calculation you subtract withholdings already taken and what you already paid on earlier modelo 130 filings in the same year.

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The two subtractions

The starting point is a percentage of year-to-date net profit: activity income minus deductible expenses. Then you subtract withholdings already taken on that income and the modelo 130 payments already on record for the year. An activity withholding and an earlier payment on account are not added again in the next quarter.

Not the payslip you receive

Those withholdings are the ones on your activity, on invoices where the payer has to withhold. A payslip you receive as someone else’s employee does not reduce modelo 130. Factura Fácil applies the activity-withholding subtraction when it calculates the form, and it does not file the tax. How this sits with the annual return is in modelo 303 and modelo 130.

  • Subtracted: withholdings already taken on the activity.
  • Subtracted: earlier modelo 130 payments in the same year.
  • Not subtracted: a payslip you receive as an employee.

Common questions

Does income-tax withholding on my invoices go on modelo 303?

No. That withholding reduces the modelo 130 payment. Modelo 303 is output VAT minus input VAT. They are different subtractions.

Do I pay earlier modelo 130 amounts again?

They are not added again as a new payment. The calculation starts from year-to-date profit and subtracts modelo 130 payments already made.

Modelo 303 and modelo 130: what an autónomo files each quarter Invoicing software for autónomos Payroll that feeds modelo 111, and the payslip that does not touch 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.