Which percentage modelo 130 uses
In direct estimation the percentage is not the same for every activity. The general case is 20% of year-to-date net profit. Agriculture, livestock, forestry and fishing use 2% of the quarter’s income.
20% of year-to-date profit
If your activity is not agriculture, livestock, forestry or fishing, the payment is 20% of net profit from 1 January through the last day of the quarter. From that amount you subtract modelo 130 payments already made in the year and withholdings already taken on the activity.
- Base: year-to-date net profit.
- General percentage: 20%.
- Subtract: earlier 130 payments this year and activity withholdings.
2% for farming and fishing
Agriculture, livestock, forestry and fishing do not use this 20%. Their calculation, 2% of the quarter’s income, is in farming activities on modelo 130.
Deadlines, and a zero quarter
The deadlines are 1 to 20 April, July and October, and 1 to 30 January. If you must file modelo 130, a quarter with a zero result is still filed. Factura Fácil calculates the figure from what you recorded and can prepare the file. It does not file the form. The outline is in modelo 130.
Common questions
Is the 2% also based on profit?
No. That formula is a different guide: farming activities on modelo 130.
Does the app file modelo 130?
No. It calculates the amount from your records and can prepare the file for import. Filing is done on the Tax Agency site.
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.