Income tax for autónomo clients
Modelo 100 uses the year’s invoices, expenses and modelo 130 payments. The Tax Agency draft is not enough. The app calculates from the recorded data. The firm files on the Tax Agency site. Campaign dates change every year: do not invent them.
Invoices, expenses and modelo 130 payments
Tax on the activity does not come from the draft alone. You have to match what was invoiced, what was spent and what was already paid on modelo 130. If a quarter is missing from the data, the year’s figure is incomplete.
- The year’s invoices.
- Recorded expenses.
- Modelo 130 payments.
The app calculates; the firm files
Factura Fácil calculates from what is on the account. It does not file modelo 100. The firm files on the Tax Agency site. Do not copy campaign dates from another year. The quarter is in modelos 303 and 130.
Common questions
Is the Tax Agency draft enough for an autónomo’s return?
No. Modelo 100 uses the invoices, the expenses and the modelo 130 payments. The draft is not enough.
Does the app file the annual return?
No. It calculates from recorded data. The firm files on the Tax Agency site. Campaign dates change every year.
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.