A company and an autónomo, two deadlines
Do not put a company client and an autónomo on the same day. A client who files corporate tax adapts the system before 1 January 2027. An autónomo, before 1 July 2027. Modelos 303 and 130 are the autónomo’s forms. A company has corporate tax, which the app does not file and which you should not describe as modelo 130.
Each with its own date
A mixed portfolio does not fit in one notice. Note the company’s date and the autónomo’s date separately. Until each taxpayer’s date, the test period continues.
- Company: before 1 January 2027.
- Autónomo: before 1 July 2027.
- Not the same day.
Modelo 130 is not corporate tax
Modelos 303 and 130 belong to the autónomo. The company settles corporate tax. The app does not file that tax and does not calculate it as a modelo 130. The firm calendar is in VeriFactu for gestoría firms.
Common questions
Can I notify companies and autónomos on the same day?
Not for the invoicing system. Companies, before 1 January 2027. Autónomos, before 1 July 2027.
Is corporate tax modelo 130?
No. Modelo 130 is the autónomo’s. The app does not file corporate tax and you should not describe it as a modelo 130.
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.