Modelo 130: how the quarterly prepayment is worked out, quarter by quarter

A cumulative calculation, not a quarterly one

Each 130 looks at the whole year so far, from 1 January to the end of the quarter, never at the quarter alone. So a good quarter after a weak one pays more, and a weak quarter after good ones can pay nothing. The boxes, in the form's order:

• Casilla 01: your income so far this year, without IVA.
• Casilla 02: your deductible expenses so far, plus 5% of the net income for hard-to-justify expenses (at most €2,000 a year).
• Casilla 03: the net income, 01 less 02.
• Casilla 04: 20% of casilla 03.
• Casilla 05: what the year's earlier quarters came to in their casilla 07, when it was positive.
• Casilla 06: the withholding on your invoices so far this year.
• Casilla 07: 04 less 05 and 06.
• Casilla 13: a reduction by last year's net income, each quarter: €100 up to €9,000; €75 up to €10,000; €50 up to €11,000; €25 up to €12,000; nothing above.
• Casilla 15: negative results of the year's earlier quarters still to deduct.
• Casilla 19: the result.

A year worked out, from 1T to 4T

A made-up activity that invoices private clients (so nothing is withheld), worked out by Taxito’s own engine with the 2026 rules. In the 3T it invoiced little and had a large expense.

In the 3T the year’s net income fell: €1,805 (its casilla 04) is less than the €2,660 already paid, so casilla 07 is negative and the 130 comes out at zero: nothing to pay, and nothing refunded. The next quarter starts again from the year’s total, and what was paid counts in the Renta.

A result below zero happens only when the reduction of casilla 13 is larger than what is left. It is then deducted in the year’s next quarters (casilla 15), never refunded.

When to file it in 2026

• 1T: April 1 – 20, 2026; by direct debit, until April 15, 2026
• 2T: July 1 – 20, 2026; by direct debit, until July 15, 2026
• 3T: October 1 – 20, 2026; by direct debit, until October 15, 2026
• 4T: January 1 – February 1, 2027; by direct debit, until January 25, 2027 expected: the AEAT has not published this date yet

Who it applies to

Autónomos in estimación directa. A profesional whose invoices had withholding on at least 70 % of last year's income does not have to file it.

How Taxito works it out

Cumulative from 1 January, casillas 01 to 19, with the 5 % for hard-to-justify expenses and the reduction by last year's income (casilla 13). Every amount opens its "¿Por qué?".

Official sources

• AEAT, Modelo 130 instructions: casillas 01-19
• Reglamento del IRPF (BOE): art. 110.1.a RIRPF; art. 30.2ª RIRPF; MPR25-1 p. 449; casilla 02; art. 110.3.c RIRPF; casilla 13; art. 109.2, 109.5 RIRPF
• AEAT, Calendario del contribuyente 2026
• Orden EHA/1658/2009, direct debit (domiciliación) (BOE)

Verified on October 4, 2026. Taxito reads each figure on its source and says when it was read.

Estimates, not tax advice. Taxito never files anything for you: you check the figures and file them yourself.

More in the Guide

• Modelo 303 step by step: the quarter's IVA, box by box
• Self-employed and employed at once: how both incomes come together in the Renta
• Taxito’s home page