#Model 130 and 131: The definitive guide with dates 2026
The models 130 and 131 are quarterly IRPF installment payments that THOUSANDS of freelancers must file every quarter, but which generate many doubts.
Which one do I file? When? What happens if I am late?
This guide explains it all to you with exact dates of 2026, case studies and an interactive search engine so you can find what you need in seconds.
ℹ️Quick search available
Below you will find a interactive search engine where you can type in “first quarter”, “April”, “no withholding”, “modules”, or any specific question and get the answer instantly.
#🔍 Information Finder: Find what you need instantly
Tax Information Finder
Quickly find dates, deadlines and requirements for forms 130 and 131
Q1 2026 (January-March)
From April 1 to 20, 2026. If you set up direct debit, until April 15.
Q2 2026 (April-June)
From July 1 to 20, 2026. If you set up direct debit, until July 15.
Q3 2026 (July-September)
From October 1 to 20, 2026. If you set up direct debit, until October 15.
Q4 2026 (October-December)
From January 1 to 30, 2027. If you set up direct debit, until January 25, 2027.
Who files form 130?
Freelancers on direct estimation (normal or simplified) who do NOT have more than 70% of their income with income tax withholding. Ideal for freelancers who invoice end customers without withholding.
Who does NOT file form 130?
Freelancers on direct estimation who have MORE than 70% of income with withholding (7% or 15%). If you mainly invoice companies that withhold tax, you probably don't need to file it.
Who files form 131?
Freelancers on objective estimation (modules). Applies to activities like retail, hospitality, transport, hairdressers, etc. The calculation is based on signs, indices and modules, not actual profit.
When do you NOT file form 131?
If you opted out of modules (form 036/037) or exceed volume limits. In that case, you switch to direct estimation and would file form 130.
How to calculate form 130
Base = Quarter income - Deductible quarter expenses. Payment = 20% of the base (5% for agricultural/livestock activities). Previous quarterly payments for the year are deducted.
How to calculate form 131
Calculated using modules, signs and indices for your activity. It doesn't depend on actual income-expenses but on parameters like floor space, employees, electricity consumption, etc.
Case: Freelancer invoicing without withholding
If you issue invoices to end customers (without withholding), you are REQUIRED to file form 130. Examples: designers, developers, freelance consultants.
Case: Professional with 15% withholding
If more than 70% of your income has withholding (15% or 7%), you are EXEMPT from form 130. Examples: architects, lawyers who mainly invoice companies.
Case: Retail or hospitality on modules
Shops, bars, restaurants, hairdressers on the modules regime file form 131. Even if you invoice little in a quarter, you must file it because the calculation is based on fixed modules.
Penalties for not filing or filing late
Late filing surcharges: 5% (up to 3 months), 10% (3-6 months), 15% (6-12 months), 20% (12+ months). Plus late payment interest. If the Tax Agency requests it, there may be additional penalties.
💡 Tip: Use terms like "first quarter", "April", "no withholding", "modules", etc.
#What are forms 130 and 131?
#Model 130: Payment in installments of IRPF in direct estimation
The form 130 is the quarterly IRPF installment payment for self-employed in direct estimation (normal or simplified).
What does it mean?
If you are self-employed and you calculate your profit as income minus actual expenses, you are in direct estimation and will probably have to file the 130.
BUT there is one important exception:
You do not have to file the 130 if more than 70% of your professional income carries IRPF withholding tax (7% or 15%).
#Model 131: Payment in installments of IRPF in objective estimation (modules)
The form 131 is the quarterly installment payment for self-employed in objective estimation, also known as régimen de módulos.
What does this mean?
If you are taxed by modules (system of signs, indexes and parameters such as surface area, personnel, electricity consumption), you file form 131 instead of form 130.
Typical activities in modules:
- Retail trade
- Hotels and restaurants (bars, restaurants)
- Transportation
- Hairdressing and beauty salons
- Repair shops
#📅 Dates of model 130 and 131 in 2026
Both models share the same quarterly calendar. Here are the EXACT dates for 2026:
| Quarterly | Declared period | Filing deadline | Deadline with direct debit |
|---|---|---|---|
| 1T 2026 | January - March | April 1 to April 20, 2026 | Until April 15 |
| 2T 2026 | April - June | July 1 to July 20, 2026 | Until July 15 |
| 3T 2026 | July - September | October 1 - October 20, 2026 | Until October 15 |
| 4T 2026 | October - December | January 1 to January 30, 2027 | Until January 25, 2027 |
⚠️Important about direct debit
If you direct debit the bank payment, the deadline is usually shortened by a few days. Never rush to the last day if you want to direct debit.
###What if the last day falls on a holiday?
If the last day of the deadline falls on Saturday, Sunday or national holiday, it is automatically moved to the next business day.
Example: If April 20, 2026 falls on a Sunday, the deadline is extended to Monday, April 21.
#Who must file Form 130?
#Obliged to file form 130
You are OBLIGATED to file form 130 if you meet ALL of these requirements:
✅ You are self-employed in direct taxation (normal or simplified) ✅ You obtain income from economic activities (business or professional) ✅ NO you have more than 70% of income with income tax withholding
#Typical cases OBLIGATED to form 130
1Self-employed person who invoices final customers
Example: Freelance graphic designer working for small business without withholding.
- Invoices 30.000€/year
- Only 20% of his clients are businesses withholding 15%
- The other 80% are freelancers and small businesses without withholding
→ OBLIGATED to form 130 because less than 70% carries withholding.
2Developer with mixed customers.
Example: Programmer working for startups and enterprises.
- Invoice 50.000€/year
- 60% to companies withholding 15% (30.000€)
- 40% to clients with no retention (20.000€)
→ OBLIGATED to form 130 because only 60% carries withholding (need 70%).
#Cases EXEMPT from form 130
3Professional with majority withholding tax
Example: Architect working mainly for companies.
- Invoices 60.000€/year
- 75% of his income (45.000€) comes from companies with 15% withholding tax
- Only 25% (15.000€) comes from individuals without withholding
→ EXEMPT from model 130 because more than 70% of income carries withholding.
You are already advancing sufficient IRPF via withholding, you do not need the additional installment payment.
✅Easy-to-remember rule.
If you invoice mainly to companies that withhold 7% or 15% → Probably exempt from 130
If you invoice mainly to final customers with no withholding → Probably liable for 130
#Who must file form 131?
#Obliged to file form 131
You are OBLIGADO to file form 131 if:
✅ You are self-employed in objective estimation (modules) ✅ Your activity is still within the module regime ✅ You have not waived or exceeded the limits
#Typical activities in modules (obliged to 131)
| Sector | Examples of activities |
|---|---|
| Commerce | Stores, kiosks, bazaars |
| Hospitality | Bars, coffee shops, restaurants |
| Transportation | Taxis, freight transportation |
| Services | Hairdressing salons, repair shops |
| Construction | Small works, alterations |
ℹ️Important about modules
In modules, you present the 131 even if one quarter you have invoiced little or nothing, because the calculation goes by fixed parameters (surface, personnel, vehicles), not by actual profit.
#When you DO NOT file form 131
❌ You renounce to modules using form 036/037 → You change to direct estimation and file form 130
❌ You exceeded the module limits:
- Trading volume more than 250.000€/year
- More than 125.000€/year in agricultural/livestock/forestry activities
- Operations with retention greater than 125.000€/year
❌ Your activity was excluded from modules due to incompatibility
If you abandon modules, you switch to direct estimation and you will have to file form 130 from that moment on.
#How is form 130 calculated?
#Basic formula for form 130
The calculation of form 130 is fairly straightforward:
Calculation basis = Income for the quarter - Deductible expenses for the quarter
Installment payment = 20% of the calculation base
For agricultural, livestock or forestry activities, the percentage is 5%.
#Practical example of calculation (1st quarter 2026)
It consultant in direct estimation:
- Income January-March: 15.000€
- Deductible expenses January-March: 3.500€
- Calculation basis: 15.000€ - 3.500€ = 11.500€
- Installment payment 1T: 11.500€ × 20% = 2.300€
⚠️Don't forget previous payments
In Q2, Q3 and Q4, you must subtract the installment payments you already made in previous quarters of the same year.
Example 2Q:
- January-June cumulative basis: 25.000€
- Payment due: 25.000€ × 20% = 5.000€
- Previous payments (Q1): -2.300€
- To be deposited in Q2: 5.000€ - 2.300€ = 2.700€
#Deductible expenses that you can subtract
You can deduct all expenses necessary for your activity:
- ✅ Material and supplies
- ✅ Rental of premises/office
- ✅ Electricity, water, internet
- ✅ Self-employment fees
- ✅ Professional insurance
- ✅ Tax/accounting advice
- software and tools
- related training
- ✅ Justified per diems and travel expenses
- ✅ Amortization of equipment
✅Related: Deductible Expenses Guide 2026
We have a complete guide with all the expenses you can deduct as a freelancer in 2026, with examples and percentages.
#How is form 131 calculated?
#Calculation by modules: Different from 130
Form 131 is NOT calculated by actual income-expenses, but by modules, signs and indexes according to your activity.
Typical parameters:
- Staff employed (number of workers)
- Surface area of premises (square meters)
- Contracted electrical power
- Vehicles used
- Tables (hospitality)
- Distance traveled (transportation)
#Practical example: Bar in modules
Small bar with:
- Floor area: 60 sqm
- Staff employed: 1 person (the owner)
- Electrical power: 10 kW
Hacienda has some module tables that assign an annual yield according to these parameters.
The installment payment is calculated by applying a percentage on that modular yield, regardless of what you actually bill.
ℹ️For which modules can it be advantageous?
If you invoice a lot but your modules are low, you pay less tax.
But it has strict limits and requirements, that’s why many self-employed with high incomes give up modules.
#Case studies depending on your situation
#Case 1: Freelance designer (Model 130)
Situation:
- Invoice to end customers without withholding tax
- Income: 40.000€/year
- Expenses: 8.000€/year
What model do you submit? → Form 130 (direct estimation, without sufficient withholdings)
Annual approximate calculation:
- Basis: 40.000€ - 8.000€ = 32.000€
- Total yearly installment payment: 32.000€ × 20% = 6.400€
- Divided into 4 quarters (approximate): ~1.600€/quarter
#Case 2: Lawyer with withholding (Exempt form 130)
Situation:
- Invoices mainly to companies with withholding tax of 15%
- Total revenue: 60.000€/year
- 80% of revenue (48.000€) carries 15% withholding tax
What model do you submit? → EXPORT of model 130 (more than 70% with withholding tax)
What happens: It already advances IRPF via withholding: 48.000€ × 15% = 7.200€ This is adjusted in the annual income tax return.
#Case 3: Small business in modules (Form 131)
Situation:
- Clothing store of 50 sq. m
- 1 employee + owner
- Taxed in objective estimation (modules)
What model do you file? → Model 131 (modules)
How to calculate: According to the IRS module tables for textile trade, considering area and personnel.
The payment does NOT depend on the actual turnover but on the assigned modules.
#Case 4: Change of modules to direct (Special attention)
Situation:
- Restaurant that was taxed in modules (filed 131)
- In March 2026 it exceeds the turnover limit
- Must switch to direct estimation
**Which model do you file?
- 1T 2026: Model 131 (it was still in modules)
- 2T 2026 onwards: Model 130 (already in direct estimation)
⚠️Regime changes during the year
If you change from modules to direct (or vice versa) during the year, you must be attentive to which model you file each quarter.
Consult with your advisor to avoid errors that may generate penalties.
#What happens if I do not file form 130 or 131?
#Penalties and surcharges for untimely presentation
If you DO NOT file form 130 or 131 on time, you face surcharges for untimeliness:
| Time of delay | Applicable surcharge | Late payment interest |
|---|---|---|
| Up to 3 months | 5% | ❌ No |
| 3 to 6 months | 10% | ❌ No |
| 6 to 12 months | 15% | ❌ No |
| More than 12 months | 20% |
Additional:
If the Internal Revenue Service sends you a request before you file, they may apply additional penalty from 50% to 150% on the unpaid amount.
#Example of actual penalty
Autonomous person who should have paid:
- 1T Form 130: 1.500€
- He forgot and filed it 4 months late
Penalty:
- Original fee: 1.500€
- Late penalty (10%): 150€
- Total amount due: 1.650€
❌Not worth the delay
Even if they are small percentages, they add up quarter by quarter.
If you forget several quarters, the surcharges can amount to hundreds or thousands of euros.
Mark on your calendar the dates April 20, July, October and January 30.
#Frequently Asked Questions (FAQ)
Can I file form 130 or 131 even if I don't have to pay anything?
Yes. If your calculation base is 0 or negative (for example, because you had more expenses than income), you must still file form with tax payable 0€.
Failure to submit it may be considered an infraction even if there is no fee to be paid.
How do I know if I have more than 70% withholdable income?
Add up all your professional income for the year.
Then add up only those with 7% or 15% withholding.
Formula: (Income with withholding tax / Total income) × 100
Example:
- Total revenue: 50.000€
- Income with withholding: 30.000€
- Percentage: (30,000 / 50,000) × 100 = 60%
→ You do not reach 70%, therefore obligated to model 130.
Do I have to file form 130 the first year as a self-employed person?
It depends on your situation:
- **First quarter of registration:**You usually don’t have enough income, but you must file anyway (even if with 0€ quota).
- If you are a new self-employed worker (flat rate): You are still obliged to file form 130 if you meet the requirements (less than 70% withholdings).
The tarifa plana does NOT exempt you from form 130/131, it only reduces your self-employed quota.
Can I file form 130 after the deadline without a penalty?
Only if you file it voluntarily before Hacienda requires you to do so.
In that case you pay:
- The original installment
- The surcharge for untimely filing (5%-20%)
NO you do NOT pay:
- Additional penalty of 50%-150% (this only applies if the IRS requires you first)
Recommendation: If you forgot, file as soon as possible voluntarily to avoid the additional penalty.
Where do you file the form 130 or 131?
Online through the Electronic Headquarters of the Tax Agency:
- Access with digital certificate, Cl@ve PIN or electronic DNI
- Search for “Form 130” or “Form 131”
- Fill in the data (income, expenses, previous payments)
- Validate and submit
- Keeps the submission voucher
If you have to pay, you can pay by direct debit or by NRC (full reference number).
What is the difference between form 130 and the IRPF of the income tax return?
The form 130 is a quarterly advance payment of the IRPF.
The income tax return (Form 100) is the final annual adjustment.
What does this mean?
During the year, you advance IRPF by means of:
- Withholdings on invoices (15% or 7%)
- Form 130/131 (20% on quarterly profit)
In April-June of the following year, you make the annual income tax return:
- Treasury calculates your final IRPF on the total annual profit
- Subtract the advances (withholdings + form 130/131)
- Refunds you the difference (if you overpaid) or charges you (if you underpaid)
#Relationship with other taxes and models
#Form 303 (quarterly VAT)
The form 303 is the quarterly VAT and is filed on the same dates as the 130/131:
- 1Q: until April 20
- q2: until July 20
- q3: by October 20
- 4Q: until January 30
Professional tip: File 303 and 130/131 on the same day so as not to forget either.
#Model 100 (Income Tax Return)
As we said before, model 130/131 are advance payments that are adjusted in the income tax return (model 100).
If during 2026 you paid:
- Form 130: 6.000€
- Withholdings: 2.000€
- Advanced total: 8.000€
And in the tax return your final income tax is 7.500€: → Hacienda returns you 500€
ℹ️Related: Income Tax Calculator by brackets
If you want to know how much IRPF you will actually pay in your annual return, use our interactive calculator.
#How BeeL.es helps you with forms 130 and 131
With BeeL.es, invoicing and controlling your installment payments is much easier:
✅ Invoices with automatic withholding: Set up 7% or 15% and apply only
✅ Automatic recording of income and expenses: Everything is recorded quarter by quarter
✅ Export for form 130/131: Download your quarterly summary and take it to your manager or submit it yourself
Key date alerts: We alert you before the April 20, July, October and January 30 deadlines
✅ Compatible with Verifactu: Compliant with the new e-invoicing regulations
#Checklist: Make sure you comply with model 130 or 131
- ✓Identify whether you file model 130 (direct estimation) or 131 (modules)
- ✓Check if you are exempt from 130 for having more than 70% of income with withholding
- ✓Mark in your calendar the dates: April 20, July 20, October 20, January 30
- ✓Keep a quarterly record of income and expenses (BeeL.es does it automatically)
- ✓If you make a direct debit, do it 5 days before the deadline
- ✓Keep the filing receipts for each quarter
- ✓If you forget a quarter, file it as soon as possible to avoid additional penalty
- ✓Coordinate with your advisor if you switch from modules to direct (or vice versa).
#Summary: The essentials about forms 130 and 131
✅ Form 130: Self-employed in direct estimation without sufficient withholding (less than 70%)
✅ Form 131: Self-employed in objective estimation (modules)
✅ Dates 2026: 20 April, 20 July, 20 October, 30 January 2027
✅ Calculation 130: (Income - Expense) × 20%
✅ Calculation 131: By modules according to Inland Revenue tables
✅ Penalties for delay: 5%-20% according to time + possible additional penalty if Treasury requires
✅ Relation to income: These are advances that are adjusted in the annual return
#Official sources and update
Last updated: Dec. 29, 2025
Sources consulted:
- Agencia Tributaria - Taxpayer’s calendar 2026
- Form 130 - Declarando.es
- Tax Calendar 2026 - Tickelia
- Official guide to Form 130 - AEAT
Note: The deadlines and percentages indicated are those in force for 2026 according to the official calendar published by the Tax Agency. Always consult your tax advisor for specific cases.