Do I have to file the 130 at all?

Only if less than 70% of last year's income came with withholding on the invoice. Freelancers who bill companies almost always cross that line and are exempt; the ones billing individuals, foreign clients or platforms usually are not. The rule is checked per activity, not per client.

The result is zero or negative. Do I still file?

Yes, you file it as negativa or a cero. Skipping it is the mistake: the Agencia Tributaria expects one form per quarter once you are registered for it, and a missing form is a penalty even when nothing was due.

Is the 20% my real tax rate?

No. It is a prepayment on account, deliberately close to the average freelancer's effective rate. The Renta the following spring recalculates everything at the real scale and refunds or bills the difference, which is why a good year and a bad year settle so differently.

Spain

Modelo 130 calculator

Fill in what you invoiced and spent each quarter and get the exact figure for casilla 07, quarter by quarter. The form is cumulative, so the four payments add up to 20% of the year's profit, no matter how uneven the quarters were.

Your quarters

Amounts for each quarter alone, not accumulated. The calculator does the accumulating.

Q1Income
Expenses
Withheld
Q2Income
Expenses
Withheld
Q3Income
Expenses
Withheld
Q4Income
Expenses
Withheld

Your situation

Last year's net income

€

Only used for the low-income reduction, which disappears above 12,000 euros.

Activity

What you file

Q2 payment€1,350casilla 07

Profit so far this year: €18,000
Cuota before credits: €3,600
Withheld by clients: −€900
Paid in earlier quarters: −€1,350
Paid across the year: €2,700
Share of profit prepaid: 15%

Rate applied: 20% of the accumulated figure.

Low-income reduction available: €0 a quarter.

Estimate

workingfigures.com/spain/modelo-130

The formula

Casilla 07 = 20% of (income minus expenses accumulated since 1 January) minus the low-income reduction, minus the payments made in earlier quarters of the same year, minus the withholding your clients applied. Never below zero: a loss-making quarter simply pays nothing and the loss carries into the next one.

What this assumes

Estimación directa, the regime almost every freelancer is on (módulos file the 131 instead). The low-income reduction follows article 110.3.c of the IRPF regulation: 100 euros a quarter up to 9,000 euros of last year's net income, then 75, 50 and 25, nothing above 12,000, and never more than the quarter's own cuota. Verified August 2026.

FAQ

Do I have to file the 130 at all?: Only if less than 70% of last year's income came with withholding on the invoice. Freelancers who bill companies almost always cross that line and are exempt; the ones billing individuals, foreign clients or platforms usually are not. The rule is checked per activity, not per client.
The result is zero or negative. Do I still file?: Yes, you file it as negativa or a cero. Skipping it is the mistake: the Agencia Tributaria expects one form per quarter once you are registered for it, and a missing form is a penalty even when nothing was due.
Is the 20% my real tax rate?: No. It is a prepayment on account, deliberately close to the average freelancer's effective rate. The Renta the following spring recalculates everything at the real scale and refunds or bills the difference, which is why a good year and a bad year settle so differently.