Modelo 130 is not the annual income-tax return
Modelo 130 pays part of the activity’s income tax during the year. Modelo 100 is the annual return, and those payments on account are taken into account there.
During the year, and when it closes
Modelo 130 is a payment on account. It does not close the year’s income tax. Modelo 100 gathers the year, and the modelo 130 amounts on record count so you do not pay again what was already paid. Campaign dates are published each year in the taxpayer calendar. This page does not set the 2027 campaign dates.
- 130: payment on account during the year.
- 100: annual return, which takes those payments into account.
- Campaign dates come out each year.
The app calculates both from what you recorded
Factura Fácil calculates modelo 130 and modelo 100 from the activity data you recorded. It can prepare the import file for modelo 130. It does not file modelo 130 or the annual return. Submission is on the Tax Agency site. The payment on account is in modelo 130.
Common questions
Does filing modelo 130 mean I skip the annual return?
No. Modelo 130 is a payment on account. Modelo 100 is the annual return, and it takes those payments into account.
Does the app file the annual return?
No. It calculates modelo 130 and modelo 100 from what you recorded and files neither. The campaign is published each year.
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.