# Taxes and Fiscal Compliance from the Chat

The assistant understands the Spanish tax system and can calculate your quarterly obligations directly in the chat. You don't need to open another screen or consult manuals.

## Tax Tools

| Tool | What it calculates | When to use it |
|-------------|-------------|---------------|
| `calculateModelo303` | Quarterly VAT (Modelo 303) | Before filing the quarterly VAT self-assessment |
| `calculateModelo130` | Quarterly Personal Income Tax (Modelo 130) | Before the quarterly fractional payment for freelancers |
| `getTaxCalendar` | Upcoming tax deadlines | To know when your obligations are due |

## Calculate Modelo 303 (VAT)

```
"Calcula mi Modelo 303 del primer trimestre"
```

The assistant:

1. Collects all your invoices issued for the quarter
2. Calculates accrued VAT by type (21%, 10%, 4%)
3. Collects your deductible expenses with input VAT
4. Calculates the difference: accrued VAT - input VAT
5. Shows the result to be paid or refunded

### Example Response

```
Modelo 303 — Q1 2026

Accrued VAT
  Base 21%:    12.500,00 EUR → IVA: 2.625,00 EUR
  Base 10%:     2.000,00 EUR → IVA:   200,00 EUR
  Total accrued:              2.825,00 EUR

Input VAT
  Deductible expenses:            1.340,00 EUR

Result:    1.485,00 EUR (to be paid)
Deadline:        Until April 20, 2026
```

## Calculate Modelo 130 (Personal Income Tax)

```
"¿Cuánto debo de IRPF este trimestre?"
```

The assistant:

1. Sums your income (net income) for the quarter
2. Applies the 20% fractional payment
3. Subtracts withholdings made by clients
4. Subtracts payments from previous quarters of the same fiscal year
5. Shows the result

### Example Response

```
Modelo 130 — Q1 2026

Accumulated net income:    14.500,00 EUR
Fractional payment (20%):         2.900,00 EUR
Withholdings incurred:           870,00 EUR
Previous payments:                   0,00 EUR

Result:    2.030,00 EUR (to be paid)
Deadline:        Until April 20, 2026
```

## Tax Calendar

```
"¿Cuándo tengo que presentar impuestos?"
```

The assistant shows the upcoming deadlines according to your tax jurisdiction:

| Form | Period | Deadline |
|--------|---------|-------|
| 303 (VAT) | Q1 | April 1-20 |
| 303 (VAT) | Q2 | July 1-20 |
| 303 (VAT) | Q3 | October 1-20 |
| 303 (VAT) | Q4 | January 1-30 (following year) |
| 130 (Personal Income Tax) | Q1-Q4 | Same deadlines as 303 |
| 390 (annual VAT summary) | Annual | January 1-30 |
| 420 (IGIC) | Q1-Q4 | Same deadlines (Canary Islands only) |

## What the Assistant Knows About Taxes

### Tax Rates

- **VAT** — Peninsula and Balearic Islands: 21% (general), 10% (reduced), 4% (super-reduced)
- **IGIC** — Canary Islands: 7% (general), 3% (reduced), 0% (zero rate)
- **IPSI** — Ceuta and Melilla: specific rates
- **Personal Income Tax** — 15% general withholding, 7% new freelancers (first 3 years)

### Tax Jurisdictions

The assistant applies the correct regime according to the tax jurisdiction configured in your account:

- **Peninsula and Balearic Islands** — VAT + Modelo 303
- **Canary Islands** — IGIC + Modelo 420
- **Ceuta and Melilla** — IPSI

### Special Operations

The assistant automatically identifies:

- Intra-community operations (without VAT, reverse charge)
- Exports (VAT-exempt)
- Equivalence surcharge
- Operations with Personal Income Tax withholding

### VeriFactu Rules

If you have VeriFactu active, the assistant takes it into account when calculating. Tax calculations are based on invoices with a valid hash chain.

## Limitations

The assistant's calculations are **guiding simulations**. They do not replace the official declaration before the AEAT. Always consult your tax advisor before filing.

For complete reference on fiscal compliance in Frihet, consult:

- [Modelo 303 (VAT)](/cumplimiento/modelo-303)
- [Modelo 130 (Personal Income Tax)](/cumplimiento/modelo-130)
- [Modelo 420 (IGIC)](/cumplimiento/modelo-420)
- [VeriFactu](/cumplimiento/verifactu)

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**Next step:** [Bulk Operations](./operaciones-masivas)