The quarter does not repeat profit already paid
In the general case, a quarter’s modelo 130 is not 20% of that quarter alone, added again to the earlier ones. It is 20% of net profit from January, minus what you already paid and minus withholdings.
What you subtract
You calculate 20% of net profit from 1 January through the end of the quarter. You subtract modelo 130 payments from earlier quarters of the same year. You also subtract withholdings already taken on the activity. That way you do not pay again the 20% of profit that was already in an earlier modelo 130.
- 20% of year-to-date profit, in the general case.
- Minus: modelo 130 amounts already paid this year.
- Minus: activity withholdings.
The app subtracts the modelo 130 amounts it has
Factura Fácil subtracts earlier modelo 130 payments that are on record. It can prepare the file for that result. It does not file the form. If an earlier payment is missing from the records, the calculation cannot subtract it: you need it written down.
Common questions
Do I pay 20% of the same profit every quarter?
No. The 20% is of year-to-date profit. Earlier modelo 130 payments and withholdings are subtracted. The same slice is not paid again.
Does the app deduct modelo 130 amounts I already paid?
It deducts the ones it has in the calculation. It does not file the form. If a payment is missing from the records, it cannot subtract it.
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.