{"id":"es-modelo-130","summary":"Spanish modelo 130 quarterly income-tax prepayment: 20% of the profit accumulated since January, net of earlier payments, client withholding and the low-income reduction.","method":"POST","inputSchema":{"type":"object","properties":{"quarters":{"type":"array","description":"Up to four quarters, in order; amounts per quarter, not accumulated","items":{"type":"object","properties":{"ingresos":{"type":"number","description":"Income invoiced in the quarter"},"gastos":{"type":"number","description":"Deductible expenses in the quarter"},"retenciones":{"type":"number","description":"IRPF withheld by clients in the quarter"}}}},"priorYearNet":{"type":"number","description":"Last year's net income; drives the low-income reduction"},"actividad":{"type":"string","enum":["general","agraria"],"description":"General (20%) or farming and fishing (2%)"},"pctIncomeWithRetencion":{"type":"number","description":"Share of last year income that carried withholding; below 70 the form must be filed"}},"required":["quarters"]},"exampleInput":{"quarters":[{"ingresos":12000,"gastos":3000,"retenciones":1800},{"ingresos":12000,"gastos":3000,"retenciones":1800}],"priorYearNet":28000,"actividad":"general","pctIncomeWithRetencion":60},"exampleOutput":{"quarters":[{"quarter":1,"baseAcumulada":9000,"cuota":1800,"minoracion":0,"pagosAnteriores":0,"retencionesAcumuladas":1800,"aPagar":0},{"quarter":2,"baseAcumulada":18000,"cuota":3600,"minoracion":0,"pagosAnteriores":0,"retencionesAcumuladas":3600,"aPagar":0},{"quarter":3,"baseAcumulada":18000,"cuota":3600,"minoracion":0,"pagosAnteriores":0,"retencionesAcumuladas":3600,"aPagar":0},{"quarter":4,"baseAcumulada":18000,"cuota":3600,"minoracion":0,"pagosAnteriores":0,"retencionesAcumuladas":3600,"aPagar":0}],"totalPagado":0,"annualBase":18000,"effectiveRate":0,"mustFile":true,"rulesChecked":"2026-08"}}