Self-employed and employed at once: how both incomes come together in the Renta

Each quarter: the activity alone

For the activity you file the Modelo 303 (IVA) and the Modelo 130, as any autónomo. Your pay goes into neither: the 130 is 20% of the activity’s net income alone, and your employer’s withholding does not count in it.

The exemption from the 130 also looks at the activity alone: a profesional whose invoices had withholding on at least 70% of last year’s activity income does not file it.

• Modelo 303 step by step
• Modelo 130: how the quarterly prepayment is worked out

In the Renta: both incomes added up

The Renta adds your income from work (your pay, less social security, less €2,000 of other expenses and any reduction that applies) and the activity’s net income (its income less its expenses, less 5% for hard-to-justify expenses). Together they make your base imponible general, and both scales apply to the total, the state’s and the Comunitat Valenciana’s.

What you already paid comes off at the end: your employer’s withholding, the withholding on your invoices and your 130s. The result can be to pay or to be refunded.

What having both changes

• The reduction for lower pay (article 20 of the IRPF law) needs your other income to be €6,500 or less: an activity that earns more leaves it out.
• The TRADE reduction for an activity that depends on one client is not for someone with pay from an employer: only unemployment benefit or a pension up to €4,000 is allowed.
• You must file the Renta whatever your pay: an autónomo always files.

An example, before other reductions

• Work: €24,000 gross, less €1,524 of social security and €2,000 of other expenses: €20,476.
• Activity: €36,000 invoiced less €8,000 of expenses is €28,000; less €1,400 for hard-to-justify expenses: €26,600.
• Base imponible general: €20,476 + €26,600 = €47,076, before a pension plan or any other reduction.

How Taxito works it out

Choose “Both” in your situation: Taxito keeps your payers’ certificates for the Renta and your invoices and expenses for each quarter, works out the 303 and the 130 from the activity alone, and adds both incomes in the Renta estimate, showing why each figure is what it is.

Official sources

• Ley 35/2006 del IRPF (BOE): arts. 17-20 LIRPF
• Reglamento del IRPF (BOE): art. 110.1.a RIRPF; art. 109.2, 109.5 RIRPF; art. 30.2ª RIRPF; MPR25-1 p. 449; casilla 02
• AEAT, Manual práctico de Renta 2025: art. 19.2.d; MPR25-1 pp. 254-255; art. 20 LIRPF; MPR25-1 pp. 259-260; arts. 32.2, 32.3 LIRPF; art. 26 RIRPF; MPR25-1 pp. 477-483

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 130: how the quarterly prepayment is worked out, quarter by quarter
• Two payers: when you must file the Renta, and why it often comes out to pay
• Taxito’s home page