When a professional may not have to file modelo 130
Some professionals can be excluded from modelo 130. The test is whether at least 70% of activity income had withholding. Do not stop filing only because you read it here.
The 70% test and the year you start
Professionals can be excluded when, in the previous year, at least 70% of activity income had withholding. In the year you start, the test is the percentage you expect, not a year you have not had. It is a condition of your own case.
Check before you stop
Factura Fácil calculates modelo 130 if you are on direct estimation: a percentage of year-to-date net profit, minus withholdings already taken and minus previous 130 payments. It does not certify that you are excluded. Before you stop filing, check the 70% against your own figures. The app is not a gestoría and does not decide the exclusion. The framework is in modelo 303 and modelo 130.
- Previous year: at least 70% of activity income had withholding.
- Start year: the percentage you expect.
- The app does not take you off the form.
Common questions
Does the 70% test apply in the year I start?
In the start year you look at the expected percentage of activity income with withholding, not at a previous year you did not have.
Can I stop filing modelo 130 today?
Not on the strength of this page alone. Check that you meet the 70% before you stop. The app can keep calculating the form. It does not decide the exclusion for you.
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.