Purpose and the right form
Modelo 130 covers income tax instalments for relevant self-employed activities under direct assessment. It is different from VAT Modelo 303 and the annual IRPF return. Some professionals qualify for a withholding-based exception.
What to prepare
Prepare year-to-date income and deductible-expense records, withholding certificates, previous instalments, NIF and the correct quarter. Verify whether the activity is under direct assessment rather than the objective-estimation system.
Spanish fields to review
Ejercicio and Período select year and quarter. For the relevant direct-assessment calculation, figures are generally cumulative from 1 January to quarter-end; do not enter only that quarter’s totals without checking the instructions.
How to submit yourself
Open the official AEAT service below and select the correct year and period. Identify yourself using a method accepted by that service, or use an authorised representative. Complete the form, validate it, correct blocking errors and review warnings. Select the appropriate payment or result option. Finish the official signing and sending process yourself. Download the filed declaration and receipt with its verification code; a saved draft, preview or payment alone is not proof of filing. If paper filing is allowed for your case, use only the AEAT-generated printable form and follow the official delivery instructions.
Deadlines and payment
The general filing windows are 1–20 April, July and October, and 1–30 January for the fourth quarter. Non-working-day adjustments and earlier direct-debit cutoffs apply; verify the current AEAT calendar.
Common mistakes and next steps
The professional exception generally concerns at least 70% of relevant income being subject to withholding in the preceding year; new activities have a special reference period. A zero or negative result does not by itself remove a filing obligation.