Fines are not deductible
Fines and penalties are not deductible. Do not record a traffic fine or a tax surcharge as a cost and expect it to reduce modelo 130.
Neither the fine nor the surcharge
A penalty, a traffic fine or a surcharge for filing late is not an expense of the activity. Entering it in the book does not change that rule. Modelo 130 does not fall because the entry exists.
- Fines are not deductible.
- Tax surcharges are not either.
- Recording them does not reduce modelo 130.
Do not expect modelo 130 to fall
The payment on account comes from income and from expenses that do qualify. A fine is not one of those expenses. How the quarter meets expenses is in modelos 303 and 130.
Common questions
Does a traffic fine reduce modelo 130?
No. Fines and penalties are not deductible. Recording them does not turn them into an expense.
What about a tax surcharge?
That is not deductible either. A tax surcharge is not a deductible cost of the activity.
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.