Not tax advice. Computation tools only. Have a professional check your work before filing.
openaccountants
openaccountants/skills/es-estimated-tax.md

Use this skill with your AI agent

View on GitHub

Paste this skill into your AI agent's context, or save the file to your project. Works with any AI agent that reads markdown.

es-estimated-tax.md338 lines13.5 KB
v20Spain
Not yet verified by an accountantContact accountant
1---
2name: es-estimated-tax
3description: >
4 Use this skill whenever asked about Spanish estimated income tax payments (pagos fraccionados) for self-employed individuals (autonomos). Trigger on phrases like "Modelo 130", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "Modelo 131", or any question about quarterly income tax prepayment obligations under the IRPF. Covers the quarterly filing schedule (Apr 20, Jul 20, Oct 20, Jan 30), the 20% cumulative computation method, the 70% withholding exemption, penalties for late filing, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Spain.
5version: 2.0
6jurisdiction: ES
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# Spain Estimated Tax (Pagos Fraccionados -- Modelo 130) -- Self-Employed Skill v2.0
14 
15## Section 1 -- Quick reference
16 
17| Field | Value |
18|---|---|
19| Country | Spain |
20| Tax | Quarterly IRPF advance payments (pagos fraccionados) |
21| Primary legislation | Ley 35/2006 del IRPF, Art. 99.7-99.8; Real Decreto 439/2007 (RIRPF), Arts. 109-112 |
22| Supporting legislation | Ley 58/2003 General Tributaria (LGT), Arts. 191-195; Orden EHA/672/2007 |
23| Authority | Agencia Estatal de Administracion Tributaria (AEAT) |
24| Portal | sede.agenciatributaria.gob.es |
25| Currency | EUR only |
26| Form | Modelo 130 (estimacion directa); Modelo 131 (estimacion objetiva / modulos) |
27| Filing schedule | Quarterly: 1-20 April, 1-20 July, 1-20 October, 1-30 January |
28| Computation | 20% of cumulative YTD net income minus retenciones minus prior payments |
29| 70% exemption | Profesionales exempt if >= 70% of prior year income had retenciones |
30| Contributor | Open Accountants Community |
31| Validated by | Pending -- requires sign-off by Spanish asesor fiscal |
32| Validation date | Pending |
33 
34**Filing schedule summary:**
35 
36| Quarter | Period | Deadline |
37|---|---|---|
38| Q1 (1T) | Jan -- Mar | 1-20 April |
39| Q2 (2T) | Apr -- Jun | 1-20 July |
40| Q3 (3T) | Jul -- Sep | 1-20 October |
41| Q4 (4T) | Oct -- Dec | 1-30 January (next year) |
42 
43**Conservative defaults:**
44 
45| Ambiguity | Default |
46|---|---|
47| Modelo 130 vs 131 uncertain | Confirm estimation method -- do not assume |
48| 70% exemption status unclear | File Modelo 130 (safer -- exemption must be proven) |
49| Cumulative vs quarterly confusion | ALWAYS cumulative YTD -- never quarterly in isolation |
50| Low-income deduction eligibility | Check prior year net income against EUR 12,000 threshold |
51| New autonomo rate reduction | Flag for reviewer -- confirm eligibility with asesor fiscal |
52 
53---
54 
55## Section 2 -- Required inputs and refusal catalogue
56 
57### Required inputs
58 
59**Minimum viable** -- cumulative income and expenses YTD, retenciones received YTD, prior quarter Modelo 130 payments made this year.
60 
61**Recommended** -- prior year net income (for low-income deduction), prior year retenciones percentage (for 70% exemption test), estimation method confirmation.
62 
63**Ideal** -- complete quarterly accounting, all CFDI/invoices, Modelo 130 copies from prior quarters, prior year Renta declaration.
64 
65**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.
66 
67### Refusal catalogue
68 
69**R-ES-ET-1 -- Estimacion objetiva (modulos).** Trigger: client uses modulos. Message: "Clients under estimacion objetiva file Modelo 131, not Modelo 130. The computation uses fixed percentages of modulo amounts. This skill covers Modelo 130 (estimacion directa) only."
70 
71**R-ES-ET-2 -- Cross-border income.** Trigger: client has EU/EFTA treaty interactions or is non-resident autonomo. Message: "Cross-border IRPF obligations are outside this skill."
72 
73**R-ES-ET-3 -- Empresarial claiming 70% exemption.** Trigger: an empresario (not profesional) claims the withholding exemption. Message: "The 70% exemption applies only to profesionales, not empresarios."
74 
75---
76 
77## Section 3 -- Payment pattern library
78 
79This is the deterministic pre-classifier for bank statement transactions. When a debit matches a pattern below, classify it as a Modelo 130 payment.
80 
81### 3.1 AEAT quarterly payment debits
82 
83| Pattern | Treatment | Notes |
84|---|---|---|
85| AEAT, AGENCIA TRIBUTARIA | Modelo 130 payment | Match with Apr/Jul/Oct/Jan timing |
86| HACIENDA, MINISTERIO DE HACIENDA | Modelo 130 payment | Government payee |
87| MODELO 130 | Modelo 130 payment | Explicit form reference |
88| PAGO FRACCIONADO, IRPF TRIMESTRAL | Modelo 130 payment | Explicit description |
89| DOMICILIACION AEAT | Modelo 130 payment | Direct debit by AEAT |
90 
91### 3.2 Timing-based identification
92 
93| Debit date range | Likely quarter | Confidence |
94|---|---|---|
95| 1 April -- 25 April | Q1 (1T) filing | High if payee is AEAT |
96| 1 July -- 25 July | Q2 (2T) filing | High |
97| 1 October -- 25 October | Q3 (3T) filing | High |
98| 1 January -- 5 February | Q4 (4T) filing | High (30 Jan deadline) |
99 
100### 3.3 Related but NOT Modelo 130 payments
101 
102| Pattern | Treatment | Notes |
103|---|---|---|
104| IVA, MODELO 303 | EXCLUDE | VAT quarterly payment |
105| MODELO 111 | EXCLUDE | Retenciones payment (employer obligation) |
106| MODELO 131 | EXCLUDE | Modulos payment (different form) |
107| SEGURIDAD SOCIAL, RETA, AUTONOMO CUOTA | EXCLUDE | Social security contribution |
108| RENTA, DECLARACION ANUAL | EXCLUDE | Annual return balance payment |
109| RECARGO, SANCION | EXCLUDE | Surcharge or penalty |
110 
111### 3.4 NRC and payment references
112 
113| Reference pattern | Treatment | Notes |
114|---|---|---|
115| NRC followed by digits | AEAT payment confirmed | Numero de Referencia Completo from bank |
116| CSV followed by alphanumeric | Filing receipt reference | Codigo Seguro de Verificacion |
117| 130-1T, 130-2T, 130-3T, 130-4T | Modelo 130, specific quarter | Self-identified |
118 
119---
120 
121## Section 4 -- Worked examples
122 
123### Example 1 -- Q2 filing (cumulative Jan-Jun)
124 
125**Input:**
126 
127| Item | Amount |
128|---|---|
129| Cumulative income (Jan-Jun) | EUR 30,000 |
130| Cumulative expenses (Jan-Jun) | EUR 10,000 |
131| Retenciones received YTD | EUR 500 |
132| Q1 Modelo 130 payment | EUR 1,500 |
133 
134**Computation:**
135- Cumulative net income = EUR 30,000 - EUR 10,000 = EUR 20,000
136- 20% of net income = EUR 4,000
137- Minus retenciones = EUR 4,000 - EUR 500 = EUR 3,500
138- Minus Q1 payment = EUR 3,500 - EUR 1,500 = EUR 2,000
139- Q2 payment due = EUR 2,000
140 
141### Example 2 -- 70% exemption applies
142 
143**Input:** Architect with 80% of prior year income subject to retenciones from legal entities.
144 
145**Output:** Exempt from Modelo 130 filing. Retenciones serve as advance payments.
146 
147### Example 3 -- Negative cumulative result
148 
149**Input:** Client has losses YTD. Cumulative net income = negative EUR 3,000.
150 
151**Output:** Payment = EUR 0 for the quarter. The loss carries forward in the cumulative computation for subsequent quarters.
152 
153### Example 4 -- Low-income deduction
154 
155**Input:** Prior year net income = EUR 8,500. Q1 cumulative net income = EUR 5,000.
156 
157**Computation:** Prior year below EUR 9,000: quarterly deduction = EUR 100. Payment = (EUR 5,000 x 20%) - EUR 100 = EUR 900.
158 
159### Example 5 -- Bank statement classification
160 
161**Input line:** `18.04.2025 ; DOMICILIACION AEAT MODELO 130 ; DEBIT ; 1T 2025 ; -1,200.00 ; EUR`
162 
163**Classification:** Modelo 130 payment, Q1 (1T) 2025. Income tax advance -- not a deductible business expense.
164 
165---
166 
167## Section 5 -- Computation rules
168 
169### 5.1 The 20% cumulative method
170 
171```
172cumulative_net_income = total_income_YTD - total_expenses_YTD
173gross_payment = cumulative_net_income x 20%
174minus_retenciones = withholdings_received_YTD
175minus_prior_payments = sum of Modelo 130 payments already made this year
176payment_this_quarter = gross_payment - retenciones - prior_payments
177if payment_this_quarter < 0: payment = 0 (carries forward)
178```
179 
180### 5.2 Low-income deduction
181 
182| Prior year net income | Quarterly deduction |
183|---|---|
184| <= EUR 9,000 | EUR 100 |
185| EUR 9,000.01 -- EUR 10,000 | EUR 75 |
186| EUR 10,000.01 -- EUR 11,000 | EUR 50 |
187| EUR 11,000.01 -- EUR 12,000 | EUR 25 |
188| > EUR 12,000 | EUR 0 |
189 
190### 5.3 Modelo 130 form key lines
191 
192| Line | Description |
193|---|---|
194| 01 | Cumulative net income (ingresos - gastos) |
195| 02 | 20% of line 01 |
196| 03 | Cumulative retenciones e ingresos a cuenta |
197| 04 | Sum of prior quarterly payments |
198| 05 | Low-income deduction |
199| 07 | Result: line 02 - line 03 - line 04 - line 05 |
200 
201### 5.4 The 70% withholding exemption
202 
203A profesional (not empresario) is exempt from Modelo 130 if at least 70% of their prior year income was subject to retenciones at source.
204 
205### 5.5 New autonomo reduction
206 
207In the first year and the following year, new autonomos under estimacion directa may be eligible for a reduced rate. Flag for asesor fiscal to confirm eligibility.
208 
209---
210 
211## Section 6 -- Penalties and interest
212 
213### 6.1 Voluntary late filing surcharges
214 
215| Delay | Surcharge (recargo) | Interest |
216|---|---|---|
217| Within 1 month | 1% | None |
218| 1-2 months | 2% | None |
219| 2-3 months | 3% | None |
220| 3-6 months | 5% | None |
221| 6-12 months | 10% | None |
222| > 12 months | 15% | + late interest from month 12 |
223 
224### 6.2 Late filing after AEAT request
225 
226| Severity | Penalty |
227|---|---|
228| Minor | 50% of unpaid amount |
229| Serious | 50-100% |
230| Very serious (fraud) | 100-150% |
231 
232### 6.3 Late payment interest (interes de demora)
233 
234Set annually by the Ley de Presupuestos. 2025 rate: approximately 4.0625% (confirm in annual budget law).
235 
236---
237 
238## Section 7 -- Filing and payment procedure
239 
240### 7.1 Filing methods
241 
242| Method | Details |
243|---|---|
244| Sede Electronica AEAT | Online with certificado digital or Cl@ve |
245| PDF Modelo 130 | Download, complete, submit via bank |
246| Tax advisor (asesor fiscal) | Files on behalf via AEAT platform |
247 
248### 7.2 Payment methods
249 
250| Method | Details |
251|---|---|
252| Domiciliacion bancaria | Direct debit -- set up 5 days before deadline |
253| NRC | Pay at bank first, file with NRC code |
254| Adeudo en cuenta | Charge to bank account at filing |
255 
256Retain the justificante de presentacion with CSV.
257 
258---
259 
260## Section 8 -- Edge cases
261 
262**EC1 -- Negative cumulative result.** Losses YTD: payment = EUR 0. Loss carries forward within cumulative computation for subsequent quarters in the same year.
263 
264**EC2 -- Professional exempt from Modelo 130.** Architect with 80% retenciones from prior year. Exempt -- retenciones serve as advance payments.
265 
266**EC3 -- Activity started mid-year.** Registered as autonomo in May. First Modelo 130 due Q2 (by 20 July). Covers period from start date only.
267 
268**EC4 -- Modelo 131 vs 130 confusion.** Client under estimacion objetiva files Modelo 131, not 130. Different computation method.
269 
270**EC5 -- Q4 has longer filing window.** 30 days (1-30 January) vs 20 days for other quarters.
271 
272**EC6 -- New autonomo rate reduction.** First year of activity: possible reduced rate between 5% and 20%. Flag for asesor fiscal confirmation.
273 
274---
275 
276## Section 9 -- Self-checks
277 
278Before delivering output, verify:
279 
280- [ ] Correct modelo identified (130 vs 131)
281- [ ] 70% withholding exemption checked for profesionales
282- [ ] Cumulative method applied (not quarterly isolated)
283- [ ] Prior quarter payments subtracted
284- [ ] Low-income deduction applied if eligible
285- [ ] Filing deadline correct (20th vs 30th for Q4)
286- [ ] New autonomo rate reduction checked
287- [ ] Retenciones correctly subtracted
288- [ ] Form line references accurate
289- [ ] Output labelled as estimated until asesor fiscal confirms
290 
291---
292 
293## Section 10 -- Test suite
294 
295### Test 1 -- Q2 standard computation
296**Input:** Cumulative income EUR 30,000. Expenses EUR 10,000. Retenciones EUR 500. Q1 payment EUR 1,500.
297**Expected:** Net income EUR 20,000. 20% = EUR 4,000. Minus EUR 500 = EUR 3,500. Minus EUR 1,500 = EUR 2,000.
298 
299### Test 2 -- 70% exemption
300**Input:** Profesional, 80% of prior year income had retenciones.
301**Expected:** Exempt from Modelo 130.
302 
303### Test 3 -- Negative result
304**Input:** Cumulative net income = negative EUR 3,000.
305**Expected:** Payment = EUR 0. Loss carries forward.
306 
307### Test 4 -- Low-income deduction
308**Input:** Prior year net income EUR 8,500. Q1 net income EUR 5,000.
309**Expected:** Deduction EUR 100. Payment = (EUR 5,000 x 20%) - EUR 100 = EUR 900.
310 
311### Test 5 -- Activity started mid-year
312**Input:** Registered May 2025. Q2 cumulative income (May-Jun) EUR 6,000. Expenses EUR 2,000.
313**Expected:** Net EUR 4,000. Payment = EUR 4,000 x 20% = EUR 800. Due by 20 July.
314 
315### Test 6 -- Q4 longer deadline
316**Input:** Q4 filing for 2025.
317**Expected:** Deadline is 30 January 2026 (not 20 January).
318 
319---
320 
321## Prohibitions
322 
323- NEVER compute Modelo 130 using a quarterly (non-cumulative) method -- ALWAYS cumulative YTD
324- NEVER forget to subtract prior quarter payments from the cumulative result
325- NEVER apply the 70% withholding exemption to empresarios -- only profesionales
326- NEVER file Modelo 130 for a client under estimacion objetiva -- they use Modelo 131
327- NEVER ignore the low-income deduction for eligible clients
328- NEVER present payment amounts as definitive -- advise confirmation with asesor fiscal
329- NEVER confuse Q4 deadline (30 Jan) with other quarters (20th)
330 
331---
332 
333## Disclaimer
334 
335This 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.
336 
337The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
338 

Run this skill, then get an accountant to check it

After running the full skill pack in your AI agent, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Sign up to submit a review

Quality

Q3: AI-drafted

AI-generated with structure and citations. Not independently verified.

Needs deep research against tax authority websites to reach Q2.

Accountant Review

Not yet reviewed
0/34

About

Use this skill whenever asked about Spanish estimated income tax payments (pagos fraccionados) for self-employed individuals (autonomos). Trigger on phrases like "Modelo 130", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "Modelo 131", or any question about quarterly income tax prepayment obligations under the IRPF. Covers the quarterly filing schedule (Apr 20, Jul 20, Oct 20, Jan 30), the 20% cumulative computation method, the 70% withholding exemption, penalties for late filing, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Spain.

ESty-2025

Use this skill

This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.

9 of 10 in the ES workflow: