The reduction when last year was 12,000 euros or less
If last year’s net profit from economic activities was 12,000 euros or less, the payment-on-account rules include a reduction. Confirm the figure before you file. Factura Fácil does not apply that reduction.
What the rule looks at
The threshold is net profit from economic activities in the previous year, not the turnover of the quarter you are closing. If that figure from last year was 12,000 euros or less, the payment on account can be reduced under that year’s rule. You confirm the exact percentage in the form instructions before you submit.
- It looks at last year’s net profit.
- The cap in the rule is 12,000 euros.
- Confirm the amount in the current instructions.
What the app calculates, without that reduction
Factura Fácil calculates modelo 130 from the invoices, expenses, withholdings and earlier modelo 130 payments you have recorded. It does not apply the 12,000-euro reduction. If it applies to you, you include it when you prepare the filing on the Tax Agency site, or your gestoría reviews it. The app can prepare the calculation file. It does not file the form.
Common questions
Does the app subtract the 12,000-euro reduction on its own?
No. It does not apply that reduction. It calculates from recorded invoices, expenses, withholdings and earlier modelo 130 amounts. Confirm the figure before you file.
Is the threshold this quarter’s turnover?
No. The rule looks at last year’s net profit from economic activities, and the cap is 12,000 euros.
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.