2% is not 20% of profit
Someone in direct estimation in agriculture, livestock, forestry or fishing does not apply 20% of year-to-date profit. The payment is 2% of the quarter’s income.
The quarter’s income, with exclusions
The base is that quarter’s income. Capital grants and compensation are excluded. From that 2% you deduct the same quarter’s withholdings. You do not start from year-to-date profit: that is the 20% formula.
- 2% of the quarter’s income.
- Left out: capital grants and compensation.
- Subtract: that quarter’s withholdings.
It has to be your regime
Factura Fácil calculates modelo 130 from the data you recorded. The result only fits if the profile is in the regime that applies to you. If your activity is not in this group, or you are on modules, this 2% is not your calculation. The app can prepare the file. It does not file the form.
Common questions
Does a farmer in direct estimation pay 20%?
No. Agriculture, livestock, forestry and fishing in direct estimation use 2% of the quarter’s income, excluding capital grants and compensation.
Does the app choose the regime for me?
No. It calculates modelo 130 from what you recorded. You have to be in the right regime. It does not file the form.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.