Autónomo income tax calculator 2026 (modelo 130)

Work out your quarterly income-tax prepayment with the modelo 130. As an autónomo under direct assessment, each quarter you pay 20% of your net income on account of income tax (IRPF), minus the withholdings applied to you, the payments from previous quarters and the low-income reduction.

From 1 January to the end of the quarter (excluding VAT).
€
Business expenses since 1 January (including the autónomo fee).
€
IRPF your clients withheld on invoices (cumulative for the year).
€
Total paid in this year's earlier modelo 130 filings.
€
Only for the low-income reduction (box 13). If it was below €12,000, you get a reduction.
€
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How is modelo 130 calculated?

Modelo 130 is the quarterly income-tax prepayment filed by autónomos under direct assessment (normal or simplified). It advances part of the income tax you will settle in your annual return. The formula is cumulative: each quarter you calculate on revenue and expenses from 1 January and subtract what you already paid.

If the result is negative, you pay nothing this quarter and the amount is carried forward to offset the following ones.

Low-income reduction (box 13)

If your previous year's net income did not exceed €12,000, you can apply a reduction on each modelo 130, under Article 110.3 c) of the IRPF Regulation:

Previous year's net incomeReduction per quarter
Up to €9,000€100
€9,000–10,000€75
€10,000–11,000€50
€11,000–12,000€25
Over €12,000€0

If you are a new autónomo, the previous year counts as €0, so you get the maximum €100/quarter. Source: Art. 110.3 c) of the IRPF Regulation (RD 439/2007).

Modelo 130 deadlines in 2026

QuarterPeriodFiling deadline
Q1January – March1–20 April
Q2April – June1–20 July
Q3July – September1–20 October
Q4October – December1–30 January 2027

Who is exempt from filing modelo 130?

You do not file modelo 130 if at least 70% of your income in the previous year was subject to IRPF withholding. This is common for professionals invoicing companies with a 15% withholding (or 7% in the first years). In that case, the Tax Agency collects through the withholdings on your invoices.

Frequently asked questions

What percentage do you pay on modelo 130?
20% of cumulative net income (revenue minus expenses) from 1 January, minus withholdings, previous payments and the low-income reduction.
Is modelo 130 an extra tax?
No. It is an advance on income tax. What you pay each quarter is deducted in your annual tax return, where the total is settled.
What if the result is negative?
If the result is negative or zero, you pay nothing that quarter. The negative amount is carried forward to offset the following modelo 130 filings in the same year.
Does the autónomo fee count as an expense?
Yes. The monthly autónomo fee paid to the Social Security is deductible, so include it in your cumulative expenses.
Can I be exempt from filing it?
Yes, if at least 70% of your previous year's income had IRPF withholding. Then the Tax Agency already collects through those withholdings and you do not file modelo 130.

Official sources

Guidance for modelo 130 under direct assessment, based on the rules in force in 2026. It does not cover special cases (agricultural, livestock or forestry activities, which use different percentages). This does not replace advice from a qualified tax adviser (gestor).