Modelo 100: where modelo 130 is settled
The annual income-tax return is modelo 100. Modelo 130 payments during the year are an advance of that tax. Modelo 303 is not settled on the same return.
What the annual return settles
Each modelo 130 advances a percentage of the activity’s net profit, after withholdings already taken and previous payments on account. Modelo 100 takes that advance into account. Modelo 303 is VAT: it is not offset or paid inside modelo 100.
- Modelo 130 is income tax paid on account.
- Modelo 303 is not settled on modelo 100.
- Activity withholdings and modelo 130 payments count on the annual return.
Which figures the app prepares
Factura Fácil calculates the activity figures that feed modelo 100, together with the year’s modelo 130, when they fit your profile. It does not file the annual return. You or your gestoría submit it on the Tax Agency site. Expenses that reduce profit have to be documented: deductible expenses.
Common questions
Does VAT paid on modelo 303 come off the annual return?
No. Modelo 303 is a different tax. Modelo 100 settles activity profit, withholdings, and modelo 130 payments.
Does the app file the annual return?
It calculates the activity figures that matter for modelo 100. It does not submit the return. Factura Fácil is not a gestoría.
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.