Modelo 303 and modelo 130: what an autónomo files each quarter

Modelo 303 is the VAT return. Modelo 130 is the income-tax prepayment under direct estimation. Not everyone files both, and the fourth-quarter window is not the same as April, July, and October.

Reviewed 26 September 2026 8 min read

Modelo 303: the quarter’s VAT

Modelo 303 reports the VAT you charged on invoices and the deductible input VAT on your expenses. Most autónomos on the general VAT regime file it each quarter. Some taxpayers file monthly, including those on the SII.

VAT on an invoice you issue belongs to the quarter of the operation date, not the quarter you get paid, unless a special scheme such as cash accounting applies. The year is closed with the annual VAT summary, modelo 390, when you have to file it.

Modelo 130: the income-tax prepayment

Modelo 130 is the income-tax payment on account for people in direct estimation, normal or simplified. You pay a percentage of year-to-date profit (income minus deductible expenses), minus withholding already taken and previous 130 payments. Objective estimation (módulos) uses modelo 131 instead.

Who may skip modelo 130

The Tax Agency excludes, among other cases, professionals when at least 70% of the previous year’s activity income was subject to withholding. In the year you start, the expected percentage is what counts. Farming and fishing activities have their own rules. Do not stop filing on a quick reading: if you were not exempt, the surcharge arrives with the quarter.

2026 calendar windows

First quarter: 1 to 20 April. Direct debit, on the 2026 calendar, until 15 April.
Second quarter: 1 to 20 July. Direct debit until 15 July.
Third quarter: 1 to 20 October. Direct debit until 15 October.
Fourth quarter: 1 to 30 January of the following year. Direct debit for that quarter closes a few days earlier.

Those windows apply to quarterly modelo 303 and to modelo 130. The year’s official calendar wins if a day falls on a weekend: Tax Agency deadlines.

How this meets the annual return

Modelo 130 is an advance. The annual income-tax return (modelo 100) settles the difference. Modelo 303 is not fixed on that return: VAT is a separate tax. Expenses that reduce modelo 130 need a supporting document. See deductible expenses.

What Factura Fácil calculates

From the invoices and expenses you record, the app calculates 303, 390, 130, 131, 100, 111, 190, 115, 180, 347, and 349 when they fit your profile, plus IGIC, IPSI, or foral VAT. From the form you generate the BOE file (ISO-8859-1 text) for Import on the Tax Agency site, or the XLSX ledger for Pre303 and Pre130, and you can open the Tax Agency. Importing the file is not filing: you or your gestoría submit it. Start with 2 weeks free or see pricing.

Common questions

Are modelo 303 and modelo 130 always filed together?

They fall in the same calendar windows, but they are different filings. You can owe a 303 and be exempt from the 130, or the reverse, depending on VAT and on how you are taxed for income tax.

What is the deadline?

On the Tax Agency calendar, the first three quarters are filed from the 1st to the 20th of April, July, and October. The fourth quarter is filed from 1 to 30 January. If you pay by direct debit, the debit window often closes on the 15th in April, July, and October. If the last day is a non-business day, it moves to the next business day.

Does VeriFactu remove these forms?

No. VeriFactu affects billing software. Modelo 303 and modelo 130 are still filed on the Tax Agency site.

Does Factura Fácil file the return for me?

It calculates modelo 303, 130, 390, 100, and other forms that fit your profile, such as 111, 115, 131, 347, or 349, plus IGIC or IPSI if you are taxed there. With the certificate connected you generate the BOE file to import into the Tax Agency form, or the ledger spreadsheet for Pre303 and Pre130. The app does not file the return.

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.