What is Form 130?
Form 130 is the form with which self-employed people under direct estimation make their quarterly income tax (IRPF) instalment payments. It is not the final tax return —that is the annual income tax return—, but a quarterly advance on part of the tax you will have to pay the following year.
Its purpose is to spread the tax burden over the year, avoiding a single large payment when you file the annual return. Any excess or shortfall is settled in the annual return.
Who has to file Form 130?
They must file it: self-employed people under normal or simplified direct estimation who are not exempt because of the withholding threshold.
They don’t file Form 130:
- Self-employed people under objective estimation (modules) → they file Form 131.
- Self-employed people who are exempt because the withholding on their income was at least 70% of their income in the previous year.
How the Form 130 payment is calculated
The calculation is cumulative for the whole year. Each quarter you apply the formula to the total accumulated since 1 January:
Base = Accumulated income for the year − Accumulated deductible expenses
Advance payment = 20% × Base
To pay = Advance payment − Withholdings already suffered − Form 130 payments already made
If the final result is zero or negative, the amount to pay is 0. You can’t recover overpayments through Form 130; they are settled in the annual income tax return.
Exemption for withholdings above 70%
If in the previous year at least 70% of your gross income from the activity was subject to withholding or payment on account, you are exempt from filing Form 130 during the following year.
This usually happens when you work mostly for companies or professionals who withhold income tax on each invoice. New self-employed people apply a 7% withholding for the first three years of activity (the year of start plus the following two, under Art. 101.5.a of the LIRPF).
Filing deadlines
Calendar for 2026:
1st quarter
January – March
By
2nd quarter
April – June
By
3rd quarter
July – September
By
4th quarter
October – December
By
Moved: 30 January falls on a Saturday.
If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day.
Frequently asked questions
What is Form 130 and who has to file it?+
Form 130 is the quarterly income tax instalment payment for self-employed people under direct estimation (normal or simplified). It must be filed by self-employed people whose activity is under direct estimation and who are not exempt because they exceed the withholding threshold. Self-employed people under modules (objective estimation) file Form 131 instead.
How is the amount to pay on Form 130 calculated?+
The amount is 20% of the net income accumulated over the year (income minus deductible expenses of the activity), subtracting the withholdings already suffered and the Form 130 payments of previous quarters. If the result is zero or negative, the return shows an amount of 0: a balance cannot be recovered through Form 130, only through the annual income tax return.
When is Form 130 filed?+
The same deadlines as Form 303 (VAT). For 2026: first quarter, by 20 April 2026; second, by 20 July 2026; third, by 20 October 2026; fourth, by 1 February 2027 (30 January falls on a Saturday). If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day.
Can I be exempt from filing Form 130?+
Yes. If in the previous year the withholdings and payments on account suffered by your activity were at least 70% of your gross income, you are exempt from filing Form 130 during that year. This calculation is made on the previous year, so the exemption applies to the following year.
What is the difference between Form 130 and the annual income tax return?+
Form 130 consists of payments on account of income tax that you make quarterly to avoid a single very large payment the following year. The annual income tax return (form D-100) settles the final position: if you overpaid with Form 130, you will get a refund; if you underpaid, you will pay the difference.
Official sources
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See plans and pricing →This guide is for guidance only and is not binding tax advice. Tax rules can change; always check the AEAT e-office or a qualified tax adviser for your specific situation. This is an informative translation: the Spanish version prevails.