Spain Autonomo — Modelo 130, IVA 303 & Renta Annual Return

Establish the client's autonomo profile: activity type (profesional vs empresario), estimation method (estimacion directa vs modulos), registration date with AEAT and TGSS, and whether tarifa plana applies. Confirm territorial scope — common territory vs Basque/Navarra foral regime. This phase prevents misrouting to the wrong forms (Modelo 130 vs 131) before any computation begins.

Determine the client's RETA (Regimen Especial de Trabajadores Autonomos) contribution base and monthly cuota using Spain's 15-tranche income-based system (Real Decreto-ley 13/2022). Check tarifa plana eligibility (EUR 80/month for the first 12 months for new autonomos with no RETA registration in the prior 2 years). Flag societario vs persona fisica distinction, as the deduccion generica differs (7% vs 3%). Output the annual RETA cost for use as a deductible expense in the IRPF calculation.

Compute the quarterly IRPF pago fraccionado using the cumulative 20%-of-net-income method (estimacion directa). Subtract retenciones received YTD and prior Modelo 130 payments made during the year to arrive at the amount due. Check the 70% withholding exemption for profesionales, the low-income deduction (EUR 100–25 for prior-year net income below EUR 12,000), and new-autonomo rate reduction eligibility. File via AEAT Sede Electronica with certificado digital or Cl@ve. Deadlines: 1–20 April (Q1), 1–20 July (Q2), 1–20 October (Q3), 1–30 January (Q4).

Compile the quarterly IVA position: IVA devengado (output VAT charged on sales at 21%, 10%, or 4%) minus IVA soportado deducible (input VAT on deductible business purchases). Determine if the result is a ingreso (payment due) or a devolucion request. Check for any pro-rata deduction if the client has mixed exempt and taxable supplies. Note special regimes such as recargo de equivalencia (retailers) or simplificado (modulos). Same quarterly filing deadlines as Modelo 130; Q4 (Modelo 390 annual summary also due by 30 January).

Prepare the annual IRPF return covering all income sources: rendimientos de actividades economicas (self-employment income under estimacion directa), rendimientos del trabajo (employment, if any), rendimientos del capital (interest, dividends, rent), and ganancias/perdidas patrimoniales (capital gains). Apply the full progressive rate schedule, personal and family allowances (minimo personal EUR 5,550; additional for age, disability, descendants), autonomia deductions (e.g., Madrid's 20% deduction on new self-employment income), and the reserva de nivelacion is not applicable (that is IS, not IRPF). Deduct total Modelo 130 payments and retenciones as cuota a retener. Filing window: 2 April to 30 June (Campana de la Renta). File via Renta WEB on AEAT Sede Electronica.

Reconcile the full tax year: confirm all four Modelo 130 payments and four Modelo 303 returns were filed on time; prepare Modelo 390 (annual IVA summary, due 30 January); check if Modelo 347 (third-party transactions above EUR 3,005.06) is required; verify that Modelo 179/720 obligations are met if the client has overseas assets or crypto. Review RETA regularisation: after the Renta is filed, TGSS compares chosen contribution base against actual income and issues a cuota complementaria or refund. Advise on adjusting contribution base for the next year via the six annual windows.