Asked about Spanish estimated income tax payments (pagos fraccionados) for self-employed individuals (autonomos).
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Primary legislation for IRPF advance payments
Ley 35/2006 del IRPF, Art. 99.7-99.8; Real Decreto 439/2007 (RIRPF), Arts. 109-112Ley 35/2006 del IRPF, Art. 99.7-99.8; Real Decreto 439/2007 (RIRPF), Arts. 109-112
Supporting legislation for IRPF advance payments
Ley 58/2003 General Tributaria (LGT), Arts. 191-195; Orden EHA/672/2007Ley 58/2003 General Tributaria (LGT), Arts. 191-195; Orden EHA/672/2007
Form for estimación directa (advance IRPF payments)
Modelo 130Ley 35/2006 del IRPF, Art. 99.7; Real Decreto 439/2007 (RIRPF), Arts. 109-112
Form for estimación objetiva / módulos (advance IRPF payments)
Modelo 131Ley 35/2006 del IRPF, Art. 99.8; Real Decreto 439/2007 (RIRPF), Arts. 109-112
Q1 (1T) Modelo 130 filing deadline (Jan–Mar income)
1–20 AprilReal Decreto 439/2007 (RIRPF), Arts. 109-112; Orden EHA/672/2007
Q2 (2T) Modelo 130 filing deadline (Apr–Jun income)
1–20 JulyReal Decreto 439/2007 (RIRPF), Arts. 109-112; Orden EHA/672/2007
Q3 (3T) Modelo 130 filing deadline (Jul–Sep income)
1–20 OctoberReal Decreto 439/2007 (RIRPF), Arts. 109-112; Orden EHA/672/2007
Q4 (4T) Modelo 130 filing deadline (Oct–Dec income)
1–30 January (following year)Real Decreto 439/2007 (RIRPF), Arts. 109-112; Orden EHA/672/2007
Advance payment rate (Modelo 130, estimación directa)
20% of cumulative YTD net income minus retenciones minus prior paymentsReal Decreto 439/2007 (RIRPF), Art. 110
70% withholding exemption threshold for profesionales (exempt from Modelo 130)
>=70% of prior year income subject to retencionesReal Decreto 439/2007 (RIRPF), Art. 109.1
Low-income deduction eligibility threshold (prior year net income)
EUR 12,000Real Decreto 439/2007 (RIRPF), Art. 110.3
Computation formula for quarterly Modelo 130 payment
cumulative_net_income × 20% − retenciones_YTD − prior_Modelo130_payments; if result < 0, payment = 0Real Decreto 439/2007 (RIRPF), Art. 110
Low-income deduction — prior year net income ≤ EUR 9,000
EUR 100 per quarterReal Decreto 439/2007 (RIRPF), Art. 110.3
Low-income deduction — prior year net income EUR 9,000.01–EUR 10,000
EUR 75 per quarterReal Decreto 439/2007 (RIRPF), Art. 110.3
Low-income deduction — prior year net income EUR 10,000.01–EUR 11,000
EUR 50 per quarterReal Decreto 439/2007 (RIRPF), Art. 110.3
Low-income deduction — prior year net income EUR 11,000.01–EUR 12,000
EUR 25 per quarterReal Decreto 439/2007 (RIRPF), Art. 110.3
Low-income deduction — prior year net income > EUR 12,000
EUR 0Real Decreto 439/2007 (RIRPF), Art. 110.3
Modelo 130 Line 01 — Cumulative net income (ingresos − gastos)
Cumulative net income (ingresos - gastos)Orden EHA/672/2007; Modelo 130 official form
Modelo 130 Line 02 — 20% of line 01
20% of line 01Orden EHA/672/2007; Modelo 130 official form
Modelo 130 Line 03 — Cumulative retenciones e ingresos a cuenta
Cumulative retenciones e ingresos a cuentaOrden EHA/672/2007; Modelo 130 official form
Modelo 130 Line 04 — Sum of prior quarterly payments
Sum of prior quarterly paymentsOrden EHA/672/2007; Modelo 130 official form
Modelo 130 Line 05 — Low-income deduction
Low-income deductionOrden EHA/672/2007; Modelo 130 official form
Modelo 130 Line 07 — Result: line 02 − line 03 − line 04 − line 05
line 02 - line 03 - line 04 - line 05Orden EHA/672/2007; Modelo 130 official form
Voluntary late filing surcharge — within 1 month after deadline
1% surcharge, no interestLey 58/2003 General Tributaria (LGT), Art. 27
Voluntary late filing surcharge — 1 to 2 months after deadline
2% surcharge, no interestLey 58/2003 General Tributaria (LGT), Art. 27
Voluntary late filing surcharge — 2 to 3 months after deadline
3% surcharge, no interestLey 58/2003 General Tributaria (LGT), Art. 27
Voluntary late filing surcharge — 3 to 6 months after deadline
5% surcharge, no interestLey 58/2003 General Tributaria (LGT), Art. 27
Voluntary late filing surcharge — 6 to 12 months after deadline
10% surcharge, no interestLey 58/2003 General Tributaria (LGT), Art. 27
Voluntary late filing surcharge — more than 12 months after deadline
15% surcharge + late interest from month 12Ley 58/2003 General Tributaria (LGT), Art. 27
Penalty after AEAT request — minor infraction
50% of unpaid amountLey 58/2003 General Tributaria (LGT), Art. 191
Penalty after AEAT request — serious infraction
50%–100% of unpaid amountLey 58/2003 General Tributaria (LGT), Art. 192
Penalty after AEAT request — very serious infraction (fraud)
100%–150% of unpaid amountLey 58/2003 General Tributaria (LGT), Art. 193
Late payment interest rate (interés de demora) — 2025
Approximately 4.0625% (confirm in annual budget law)Ley de Presupuestos Generales del Estado 2025
Domiciliación bancaria (direct debit) setup lead time before deadline
5 days before deadlineOrden EHA/672/2007; AEAT Sede Electrónica filing rules
New autónomo reduced rate range (first year and following year, estimación directa)
Between 5% and 20% (eligibility must be confirmed with asesor fiscal)Real Decreto 439/2007 (RIRPF), Art. 110
Q4 filing window length vs other quarters
30 days (1–30 January) vs 20 days for Q1, Q2, Q3Real Decreto 439/2007 (RIRPF), Arts. 109-112; Orden EHA/672/2007
Quick reference table
| Field | Value |
|---|---|
| Country | Spain |
| Tax | Quarterly IRPF advance payments (pagos fraccionados) |
| Primary legislation | Ley 35/2006 del IRPF, Art. 99.7-99.8; Real Decreto 439/2007 (RIRPF), Arts. 109-112 |
| Supporting legislation | Ley 58/2003 General Tributaria (LGT), Arts. 191-195; Orden EHA/672/2007 |
| Authority | Agencia Estatal de Administracion Tributaria (AEAT) |
| Portal | sede.agenciatributaria.gob.es |
| Currency | EUR only |
| Form | Modelo 130 (estimacion directa); Modelo 131 (estimacion objetiva / modulos) |
| Filing schedule | Quarterly: 1-20 April, 1-20 July, 1-20 October, 1-30 January |
| Computation | 20% of cumulative YTD net income minus retenciones minus prior payments |
| 70% exemption | Profesionales exempt if >= 70% of prior year income had retenciones |
| Contributor | Open Accountants Community |
| Validated by | Pending -- requires sign-off by Spanish asesor fiscal |
| Validation date | Pending |
Filing schedule summary
| Quarter | Period | Deadline |
|---|---|---|
| Q1 (1T) | Jan -- Mar | 1-20 April |
| Q2 (2T) | Apr -- Jun | 1-20 July |
| Q3 (3T) | Jul -- Sep | 1-20 October |
| Q4 (4T) | Oct -- Dec | 1-30 January (next year) |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Modelo 130 vs 131 uncertain | Confirm estimation method -- do not assume |
| 70% exemption status unclear | File Modelo 130 (safer -- exemption must be proven) |
| Cumulative vs quarterly confusion | ALWAYS cumulative YTD -- never quarterly in isolation |
| Low-income deduction eligibility | Check prior year net income against EUR 12,000 threshold |
| New autonomo rate reduction | Flag for reviewer -- confirm eligibility with asesor fiscal |
Minimum viable -- cumulative income and expenses YTD, retenciones received YTD, prior quarter Modelo 130 payments made this year.
Recommended -- prior year net income (for low-income deduction), prior year retenciones percentage (for 70% exemption test), estimation method confirmation.
Ideal -- complete quarterly accounting, all CFDI/invoices, Modelo 130 copies from prior quarters, prior year Renta declaration.
Refusal policy if minimum is missing -- SOFT WARN. If YTD figures are unavailable, the 20% computation cannot proceed. Request at minimum a summary of income and expenses.
This is the deterministic pre-classifier for bank statement transactions. When a debit matches a pattern below, classify it as a Modelo 130 payment.
AEAT quarterly payment debits
| Pattern | Treatment | Notes |
|---|---|---|
| AEAT, AGENCIA TRIBUTARIA | Modelo 130 payment | Match with Apr/Jul/Oct/Jan timing |
| HACIENDA, MINISTERIO DE HACIENDA | Modelo 130 payment | Government payee |
| MODELO 130 | Modelo 130 payment | Explicit form reference |
| PAGO FRACCIONADO, IRPF TRIMESTRAL | Modelo 130 payment | Explicit description |
| DOMICILIACION AEAT | Modelo 130 payment | Direct debit by AEAT |
Timing-based identification
| Debit date range | Likely quarter | Confidence |
|---|---|---|
| 1 April -- 25 April | Q1 (1T) filing | High if payee is AEAT |
| 1 July -- 25 July | Q2 (2T) filing | High |
| 1 October -- 25 October | Q3 (3T) filing | High |
| 1 January -- 5 February | Q4 (4T) filing | High (30 Jan deadline) |
Related but NOT Modelo 130 payments
| Pattern | Treatment | Notes |
|---|---|---|
| IVA, MODELO 303 | EXCLUDE | VAT quarterly payment |
| MODELO 111 | EXCLUDE | Retenciones payment (employer obligation) |
| MODELO 131 | EXCLUDE | Modulos payment (different form) |
| SEGURIDAD SOCIAL, RETA, AUTONOMO CUOTA | EXCLUDE | Social security contribution |
| RENTA, DECLARACION ANUAL | EXCLUDE | Annual return balance payment |
| RECARGO, SANCION | EXCLUDE | Surcharge or penalty |
NRC and payment references
| Reference pattern | Treatment | Notes |
|---|---|---|
| NRC followed by digits | AEAT payment confirmed | Numero de Referencia Completo from bank |
| CSV followed by alphanumeric | Filing receipt reference | Codigo Seguro de Verificacion |
| 130-1T, 130-2T, 130-3T, 130-4T | Modelo 130, specific quarter | Self-identified |
Input table
| Item | Amount |
|---|---|
| Cumulative income (Jan-Jun) | EUR 30,000 |
| Cumulative expenses (Jan-Jun) | EUR 10,000 |
| Retenciones received YTD | EUR 500 |
| Q1 Modelo 130 payment | EUR 1,500 |
Input: Architect with 80% of prior year income subject to retenciones from legal entities.
Output: Exempt from Modelo 130 filing. Retenciones serve as advance payments.
Input: Client has losses YTD. Cumulative net income = negative EUR 3,000.
Output: Payment = EUR 0 for the quarter. The loss carries forward in the cumulative computation for subsequent quarters.
Input: Prior year net income = EUR 8,500. Q1 cumulative net income = EUR 5,000.
Computation: Prior year below EUR 9,000: quarterly deduction = EUR 100. Payment = (EUR 5,000 x 20%) - EUR 100 = EUR 900.
Input line: 18.04.2025 ; DOMICILIACION AEAT MODELO 130 ; DEBIT ; 1T 2025 ; -1,200.00 ; EUR
Classification: Modelo 130 payment, Q1 (1T) 2025. Income tax advance -- not a deductible business expense.
Low-income deduction
| Prior year net income | Quarterly deduction |
|---|---|
| <= EUR 9,000 | EUR 100 |
| EUR 9,000.01 -- EUR 10,000 | EUR 75 |
| EUR 10,000.01 -- EUR 11,000 | EUR 50 |
| EUR 11,000.01 -- EUR 12,000 | EUR 25 |
| > EUR 12,000 | EUR 0 |
Modelo 130 form key lines
| Line | Description |
|---|---|
| 01 | Cumulative net income (ingresos - gastos) |
| 02 | 20% of line 01 |
| 03 | Cumulative retenciones e ingresos a cuenta |
| 04 | Sum of prior quarterly payments |
| 05 | Low-income deduction |
| 07 | Result: line 02 - line 03 - line 04 - line 05 |
Voluntary late filing surcharges
| Delay | Surcharge (recargo) | Interest |
|---|---|---|
| Within 1 month | 1% | None |
| 1-2 months | 2% | None |
| 2-3 months | 3% | None |
| 3-6 months | 5% | None |
| 6-12 months | 10% | None |
| > 12 months | 15% | + late interest from month 12 |
Late filing after AEAT request
| Severity | Penalty |
|---|---|
| Minor | 50% of unpaid amount |
| Serious | 50-100% |
| Very serious (fraud) | 100-150% |
Filing methods
| Method | Details |
|---|---|
| Sede Electronica AEAT | Online with certificado digital or Cl@ve |
| PDF Modelo 130 | Download, complete, submit via bank |
| Tax advisor (asesor fiscal) | Files on behalf via AEAT platform |
Payment methods
| Method | Details |
|---|---|
| Domiciliacion bancaria | Direct debit -- set up 5 days before deadline |
| NRC | Pay at bank first, file with NRC code |
| Adeudo en cuenta | Charge to bank account at filing |
Retain the justificante de presentacion with CSV.
EC1 -- Negative cumulative result. Losses YTD: payment = EUR 0. Loss carries forward within cumulative computation for subsequent quarters in the same year.
EC2 -- Professional exempt from Modelo 130. Architect with 80% retenciones from prior year. Exempt -- retenciones serve as advance payments.
EC3 -- Activity started mid-year. Registered as autonomo in May. First Modelo 130 due Q2 (by 20 July). Covers period from start date only.
EC4 -- Modelo 131 vs 130 confusion. Client under estimacion objetiva files Modelo 131, not 130. Different computation method.
EC5 -- Q4 has longer filing window. 30 days (1-30 January) vs 20 days for other quarters.
EC6 -- New autonomo rate reduction. First year of activity: possible reduced rate between 5% and 20%. Flag for asesor fiscal confirmation.
Before delivering output, verify:
Input: Cumulative income EUR 30,000. Expenses EUR 10,000. Retenciones EUR 500. Q1 payment EUR 1,500. Expected: Net income EUR 20,000. 20% = EUR 4,000. Minus EUR 500 = EUR 3,500. Minus EUR 1,500 = EUR 2,000.
Input: Profesional, 80% of prior year income had retenciones. Expected: Exempt from Modelo 130.
Input: Cumulative net income = negative EUR 3,000. Expected: Payment = EUR 0. Loss carries forward.
Input: Prior year net income EUR 8,500. Q1 net income EUR 5,000. Expected: Deduction EUR 100. Payment = (EUR 5,000 x 20%) - EUR 100 = EUR 900.
Input: Registered May 2025. Q2 cumulative income (May-Jun) EUR 6,000. Expenses EUR 2,000. Expected: Net EUR 4,000. Payment = EUR 4,000 x 20% = EUR 800. Due by 20 July.
Input: Q4 filing for 2025. Expected: Deadline is 30 January 2026 (not 20 January).
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Spain computations in the OpenAccountants Tax Library.
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