Who has to file Form 130?

All freelancers under direct estimation (simplified or normal) who perform economic activities. The exception: if more than 70% of your professional income already has IRPF retention (invoices to companies with 7% or 15% retention), you may be exempt.

How is the Form 130 advance payment calculated?

The formula is: (Accumulated Income - Accumulated Expenses) × 20% - Previous M130 Payments - Retentions. The calculation is cumulative: in Q2 you include January to June, in Q3 January to September, etc.

What happens if my retentions exceed 70%?

If more than 70% of your professional activity income has IRPF retention, you may be exempt from filing Form 130. However, many tax advisors recommend filing anyway if the result is 0 to avoid issues.

Can I file Form 130 if the result is zero or negative?

Yes, you can and sometimes must. If it's zero, file with zero result. If negative, it doesn't generate a right to refund in this form (that balance is settled in the annual return), but you file with box 7 at zero.

What's the relationship between Form 130 and the annual income tax return?

Form 130 is an advance on your annual IRPF. What you pay quarterly is subtracted from your final tax in the annual return. If you paid more than owed, the tax authority refunds you; if less, you pay the difference.

When is Form 130 filed?

Quarterly: from 1st to 20th of April (Q1), July (Q2), October (Q3) and from 1st to 30th of January of the following year (Q4). Payment can be direct debited by filing 5 days before the deadline.

Form 130 Calculator Quarterly IRPF Payment

Calculate your quarterly IRPF advance payment instantly. Enter your accumulated income and expenses, the calculator tells you how much to pay the tax authorities. Free, no registration required, updated for 2026.

Quarter

Select the quarter you are filing

Accumulated income

Total gross income from January to the end of the quarter

Accumulated gross income

€

Total invoiced from January 1st to end of quarter

Deductible expenses

Total deductible expenses accumulated in the same period

Accumulated deductible expenses

€

Business-related expenses: rent, utilities, supplies, etc.

Previous deductions

Previous M130 payments and retentions applied on your invoices

Previous payments (M130)

€

Sum of Form 130 payments from previous quarters this year

Invoice retentions

€

Total IRPF retained on your invoices (7% or 15%)

Enter your income to calculate Form 130

How to calculate your Form 130

Form 130 is the quarterly IRPF advance payment for freelancers. Follow these steps:

Add up accumulated income

Sum all invoices issued from January 1st to the end of the quarter you're filing.

Subtract deductible expenses

Include business-related expenses: rent, utilities, supplies, self-employed quota, etc.

Deduct previous payments

Subtract what you already paid in Form 130s from previous quarters this same year.

Deduct retentions

Subtract the IRPF retentions applied on your invoices (7% or 15%).

Key concepts for Form 130

Understanding these concepts will help you file your quarterly IRPF return correctly:

Advance Payment

A quarterly advance on the IRPF you'll pay in your annual return. Equals 20% of accumulated profit minus deductions.

Net Income

Gross income minus deductible expenses. This is the base on which the 20% advance payment is calculated.

IRPF Retentions

The IRPF your business clients withhold when paying you (7% or 15%). This is deducted from your advance payment.

70% Exemption

If more than 70% of your income has retention, you may be exempt from filing Form 130.

Why use our calculator?

The most complete tool for calculating your IRPF advance payment.

Instant calculation with deductions

IRPF advance payment calculated instantly. Automatically includes deductions for previous payments and invoice retentions.

Detects if you're exempt

Analyzes your retentions and alerts you if you might be exempt from filing Form 130 (70% rule).

And when you invoice, Form 130 fills itself

This calculator is by Invoo, the software that connects your invoicing with your accountant. Your Form 130 is generated automatically from your income and retentions — no copying figures, no manual declarations.

Frequently asked questions about Form 130

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Stop calculating. Start invoicing.

With Invoo you invoice in 30 seconds and Form 130 fills automatically with your data. Your accountant sees everything in real-time and you comply with Verifactu without thinking.