▷ Descargar modelo 130 irpf | Actualizado junio 2024

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In this article we explain step by step everything you need to know about form 130 of Personal Income Tax for the self-employed: what it is, how it works, how to fill in each box, deadlines, where to file it and a detailed example of the calculation of the amount to be included in box 13.
Form 130 is the self-assessment form for the fractioned payment of Personal Income Tax that must be filed by all individuals who carry out economic activities by means of normal or simplified direct estimation.
Clearly speaking, it is a quarterly declaration of income and expenses for which the self-employed are paying advances of 20% on account of their income tax return, as it happens with the employees and the IRPF withholding that is deducted from their paychecks. The difference is that with form 130, 20% of the income from the activity is paid.
The best way to understand how the IRPF form 130 works and how to comply with this tax obligation, if you are correpsonde, is that you turn to an online consultancy like Infoautónomos, with which from 29.99 euros per month you ensure the management of the taxes of your business.

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Form 130 is the self-assessment form for the fractioned payment of the IRPF that must be submitted by individuals who carry out economic activities through normal or simplified direct estimation.
The best way to understand how the IRPF form 130 works and how to comply with this tax obligation, if you need to, is to turn to an on-line consultancy like Infoautónomos, with which from 25 euros per month you can ensure the administration of your business taxes.
The net result at the end of the quarter will be placed in box 03, and then 20% of this result will be calculated in box 04. If the result is negative (losses), the value zero will be placed in this box.
In the case of the declarations of the 2nd, 3rd and 4th quarter it is necessary to include the sum of the amounts of the 130 previous models that we comply with (box 05). It is also necessary to include the amounts of the withholdings that we have suffered during the fiscal year. (box 06)

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Form 130 irpf box 13

Important: All monetary amounts requested must be expressed in euros, including the decimal part, which shall consist of two digits in all cases. The amounts entered, in general, will not be preceded by any sign; nevertheless, in the boxes where this is established, they will be admitted preceded by a minus sign (“-“).
All references in these instructions to the Law and the Tax Regulations must be understood to be made, respectively, to Law 35/2006, of 28 November, on Personal Income Tax and partial amendment of the laws on Corporate Income Tax, Non-Resident Income Tax and Wealth Tax (BOE of 29 November) and to the Personal Income Tax Regulations approved by Royal Decree 439/2007, of 30 March (BOE of 31 March).
This section shall be completed by individuals who carry out economic activities other than agricultural, livestock, forestry and fishing activities, whose income is determined by the direct estimation method, in any of its modalities: normal or simplified. The data relating to agricultural, livestock, forestry and fishing activities will not be included in this section of the form, but in section II.

Irpf spain

The model 130 aeat is a self-assessment form for the fractioned payment of the Personal Income Tax that must be presented by the persons who exercise economic activities in normal or simplified direct estimation regime.
This is a quarterly declaration of income and expenses in which the self-employed pay an advance payment of 20% on their personal income tax return. The same applies to employers and payroll taxes deducted from salaries. The difference is that the 20% is offset against form 130.
The net result must be put in box 03 at the end of the quarter, and then 20% of this result must be measured in box 04. In this box you must put the value zero if the result is negative (losses).
These two amounts are subtracted from the 20% that we receive from the positive net result of the fiscal year (box 04) and from the final amount of the payment of the previous tranche corresponding to this modality (box 07).
The amount is reduced to 2% instead of 20% for this type of economic activity, but not from the accumulated profit, but from the total profit of the activity, including aid and subsidies to the activity but not including aid or subsidies received for expenses or compensation. Withholdings and payments on account are subtracted from the total. Finally, we have the result of the installment payment for this modality, which is box 11.