The Tax Agency has a large number of models that we must use, in most scenarios, to be able to communicate with the agency and regulate our professional situation. Today we tell you what model 130 is and how we have to fill it out.
The Tax Agency has different models that are necessary to establish communication between the agency and taxpayers. Of all of them, model 130 is one of the most used. However, if it is the first time we see that we have to fill it out, it is common for us to have a series of doubts about it. In this article we tell you what model 130 is, how it is filled out and some interesting information that we should know.
What is model 130?
Form 130, accessible from here , is a form that is submitted quarterly and that allows us, as self-employed workers, to advance the personal income tax that we pay to the Treasury for our activity. That is, it is used to make fractional payments of the Personal Income Tax (IRPF) associated with our economic activity.
This model is applied under direct estimation regimes, both normal and simplified, and its objective is to advance 20% of the benefits of economic activity. To do this, the difference between income and expenses must be calculated. This anticipation is adjusted to the future annual income tax return, thus facilitating a gradual payment flow of the tax instead of a single disbursement at the end of the fiscal period.
This system is designed to minimize the possibility of financial imbalances arising that could strain our economy by distributing a greater tax burden throughout the year. If the payments made exceed the actual tax obligation calculated in the annual return, the taxpayer will receive a refund. On the contrary, if they are insufficient, you must pay the difference. Model 130, therefore, is a personal income tax management mechanism that ensures that self-employed workers comply with their tax obligations in an orderly and distributed manner, avoiding surprises at the end of the fiscal year.
Being cumulative, the last quarter provides a complete view of the fiscal year, facilitating reconciliation with the annual declaration and allowing the taxpayer to manage their tax obligations more efficiently. It is crucial that self-employed workers become familiar with this model to optimize their tax planning and avoid possible penalties for non-compliance.
Who has to submit it and when is it submitted?
Form 130 is a quarterly declaration form that must be submitted by certain self-employed workers in Spain, depending on the activity and the withholding system applied to their income.
It is mandatory for self-employed people who carry out business activities, regardless of the percentage of withholdings made on their income. Self-employed professionals are required to submit it only if in the previous year they applied withholdings on less than 70% of their income . Those whose income has been withheld in a percentage equal to or greater than 70% are exempt from this obligation.
In addition, self-employed workers who operate under the direct estimation regime must also present it. Regardless of whether it is a normal or simplified modality. Members of communities of property or civil societies that pay personal income tax must also submit form 130, calculating their contribution in proportion to their participation in the profits of said entities.
This model is presented quarterly, following the fiscal calendar established by the Spanish Tax Agency. Which is distributed as follows:
- First quarter: April 1 to April 20
- Second quarter: from July 1 to 20
- Third quarter: from October 1 to 20
- Fourth quarter: from January 1 to 30
There are two methods for submitting model 130:
- Electronic filing: As is usual in this type of case, it is done directly on the Tax Agency website . To do this, we must identify ourselves with the electronic certificate, the Cl@ve system or the electronic DNI.
- Paper presentation: The model generated by the Tax Agency system is used, which can be downloaded in PDF for later printing. This method is viable only for those who are not required to file electronically.
How do you fill out form 130 for self-employed workers?
Model 130 consists of a total of 3 sections . Each of them comprises different boxes. While the first section is the one that includes the majority of the self-employed, the second is reserved for agricultural, livestock, forestry or fishing activities. Finally, the third is where the settlement results will appear.
In the first section, we must enter the income and expenses for the year in the first boxes. In box number 6, we must enter the withholdings applied from the first day of the year. In 7, the result of the first section will appear.
In the second section, we must also enter the income by type of activity and the withholdings that we have had to bear. In this case, as we have previously mentioned, we will only have to access this section if we are part of the activities that we have already specified.
Finally, in the third section we can check the settlement total. If the result in box 19 is negative, and corresponds to one of the first three quarters, it is marked as “To be deducted.” For the fourth quarter with a negative result, “Negative” is marked. A positive result indicates the amount to be paid to the AEAT.
