Declaración de la Renta (IRPF)

Use this Guide whenever asked about Spanish quarterly income tax payments on account (pagos fraccionados) for self employed individuals (autonomos) in common territory Spain. Trigger on phrases like "Modelo 130", "Modelo 131", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "estimacion objetiva", "modulos", or any question about quarterly income tax prepayment obligations under the IRPF. Covers who must file and who is released from filing, the percentage for each method, the box by box computation on both forms including the farming section and the pre 2013 home loan box, the reduction for a small prior year and where it sits in the order of operations, the quarterly deadlines including the longer January window, the reduced percentages for Ceuta and Melilla and the exceptional extension to the Isla de La Palma, late filing surcharges and enforcement surcharges, and how the year's payments are settled in the annual return. The annual return itself is in es-income-tax, the quarterly VAT return in es-vat-return, and the RETA contribution in es-social-contributions. Foral territories are not covered. Read this Guide before touching any pago fraccionado work for Spain.

Use this skill for Spanish personal income tax (IRPF) of a self-employed person (autónomo) resident in common-territory Spain: residence and community, the state half of the general scale and where to find each community's half, the savings scale, personal and family minimums, deductible expenses under estimación directa (main-home supplies, own meals, health insurance, depreciation), the hard-to-justify reduction in simplificada, módulos limits and their 2026 status, withholding on professional invoices, modelo 130 instalments, the modelo 100 return and its 2025 campaign, and late-filing surcharges, penalties and interest. Box-level quarterly mechanics are in es-estimated-tax and Social Security contributions in es-social-contributions. It gives no single combined Spanish rate, because none exists.

Use this skill for Spanish social security contributions in tax year 2026, with a dated note on the 2025 year being regularised now. It covers the self-employed regime (RETA, cuota de autonomos): the reduced and general tables of bases by monthly net income (tramos), how computable net income and the generic expenses deduction are worked out, each RETA rate including the intergenerational equity contribution (MEI), the reduced starting fee (tarifa plana) and the fact that no law sets its amount for this year, the family collaborator bonus, the floor for company directors and working partners, base-change windows, late or mid-month registration, the annual regularisation against actual income, pluriactividad refunds, Ceuta and Melilla, cessation and sick-leave benefits, and how the regularisation goes into the income tax return. It also covers the general regime for employers and employees: contingencias comunes, desempleo, FOGASA, formacion profesional and MEI shares, minimum and maximum bases by group, the solidarity contribution on pay above the maximum base, filing through the Sistema RED and direct settlement, payment deadlines and late-payment surcharges. Trigger on cuota autonomos, RETA, tarifa plana, regularizacion de cuotas, pluriactividad, autonomo societario, familiar colaborador, base de cotizacion, tipos de cotizacion, cuota de solidaridad, mecanismo de equidad intergeneracional, Sistema RED, SILTRA, recargo, or TGSS debits on a bank statement. Income tax is in es-income-tax, quarterly instalments in es-estimated-tax, VAT in es-vat-return, and self-employment as a whole in es-autonomous-worker.

Spain VAT return (IVA): how to complete and file modelo 303 under the régimen general. Covers the casilla map read from the current form, the rate table and the recargo de equivalencia, intra Community acquisitions and reverse charge, investment goods and their adjustment, blocked input VAT and vehicles, the invoice register kept through the Sede electrónica, modelo 349 and modelo 390, and the filing periods and deadlines.