Model 130 — Personal Income Tax

Model 130 is the quarterly fractional payment of Personal Income Tax for self-employed individuals under the direct estimation regime. It applies in all tax zones of Spain (Peninsula, Canary Islands, Ceuta, and Melilla).

Who must file it

• Self-employed individuals registered under the direct estimation regime (normal or simplified)
• Whose 70% or more of their income is not subject to Personal Income Tax withholding

If all your invoices include Personal Income Tax withholding (15% or more), you might not be obliged to file M130. Consult with your advisor.

What Frihet calculates

Model 130 is based on a year-to-date (YTD) cumulative calculation of the fiscal year. Each quarter includes data from January until the end of the current quarter.

Main boxes

Box	Concept	Calculation
01	Accumulated income	Sum of collected invoices (taxable base) from January
02	Accumulated deductible expenses	Sum of expenses with VAT from January
03	Net income	Box 01 - Box 02
04	Percentage	20% (fixed)
05	Fractional payment	20% of net income (minimum 0)
06	Accumulated Personal Income Tax withholdings	Personal Income Tax withheld on your invoices from January
07	Previous fractional payments	What has already been paid in prior quarters of the same year
08	Total deductions	Box 06 + Box 07
12	Difference	Box 05 - Box 08
13	To offset	If the difference is negative, it is offset in future quarters
14	To pay	If positive, what you must pay to the Tax Agency
15	Reduction for starting activity	Only first years of activity (Art. 110 LIRPF)

Why it's cumulative

M130 uses cumulative data because each quarter calculates the tax for the entire year to date and subtracts what has already been paid:

• 1Q (January-March): Income and expenses from January to March
• 2Q (April-June): Income and expenses from January to June, minus the 1Q payment
• 3Q (July-September): Income and expenses from January to September, minus 1Q and 2Q payments
• 4Q (October-December): Income and expenses from January to December, minus previous payments

This ensures that by the end of the year, you have paid exactly 20% of your net income.

How to use it in Frihet

1. Go to the Tax Calendar
2. Select the quarter and year
3. Frihet displays the M130 calculation with real data
4. If you have made fractional payments in previous quarters, enter the amount in Previous payments
5. Download the PDF for reference

Frihet automatically saves the settings for each quarter so you don't have to re-enter them.

Income

Frihet counts as income the taxable base (subtotal before taxes) of your collected invoices during the period. Draft or pending invoices are not included.

Deductible expenses

Expenses are considered deductible when they have an associated tax type (VAT, IGIC, or IPSI). Expenses marked as "Exempt" are considered non-deductible for M130.

The expense base is calculated as: total amount - input tax + Personal Income Tax withheld by the vendor.

tip

Record all your expenses in Frihet with the correct category and tax type. This ensures that M130 correctly reflects your deductible expenses.

Personal Income Tax withholdings

If your invoices include Personal Income Tax withholding (because you invoice companies as a professional), Frihet accumulates that amount and subtracts it from the fractional payment. It is money you have already "advanced" to the Tax Agency through your clients.

Practical example

A self-employed individual with the following data in Q2 (accumulated January-June):

Invoices collected (accumulated):

• 1Q: 8.000 EUR (with 1.200 EUR Personal Income Tax withheld)
• 2Q: 6.000 EUR (with 900 EUR Personal Income Tax withheld)
• Total accumulated: 14.000 EUR

Deductible expenses (accumulated):

• 1Q: 2.000 EUR
• 2Q: 1.500 EUR
• Total accumulated: 3.500 EUR

1Q fractional payment: 820 EUR

Q2 Calculation:

Box 01 (Accumulated income): 14.000 EUR
Box 02 (Accumulated expenses): 3.500 EUR
Box 03 (Net income): 10.500 EUR
Box 05 (20%): 2.100 EUR
Box 06 (Accumulated withholdings): 2.100 EUR
Box 07 (Previous 1Q payments): 820 EUR
Box 08 (Total deductions): 2.920 EUR
Box 12 (Difference): 2.100 - 2.920 = -820 EUR
Box 14 (To pay): 0 EUR (negative result, nothing to pay)

In this case, the withholdings and the 1Q payment already cover the tax for the semester. The negative amount is offset in future quarters.

Relationship with other models

• M130 is filed together with Model 303 (VAT) or Model 420 (IGIC) depending on your tax zone
• At the end of the year, M130 data is transferred to the annual income tax declaration (Model 100)
• M130 DOES NOT replace Model 100 — it is an advance payment

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