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.
Select the quarter you are filing
Total gross income from January to the end of the quarter
Total invoiced from January 1st to end of quarter
Total deductible expenses accumulated in the same period
Business-related expenses: rent, utilities, supplies, etc.
Previous M130 payments and retentions applied on your invoices
Sum of Form 130 payments from previous quarters this year
Total IRPF retained on your invoices (7% or 15%)
Enter your income to calculate Form 130
Form 130 is the quarterly IRPF advance payment for freelancers. Follow these steps:
Sum all invoices issued from January 1st to the end of the quarter you're filing.
Include business-related expenses: rent, utilities, supplies, self-employed quota, etc.
Subtract what you already paid in Form 130s from previous quarters this same year.
Subtract the IRPF retentions applied on your invoices (7% or 15%).
Understanding these concepts will help you file your quarterly IRPF return correctly:
A quarterly advance on the IRPF you'll pay in your annual return. Equals 20% of accumulated profit minus deductions.
Gross income minus deductible expenses. This is the base on which the 20% advance payment is calculated.
The IRPF your business clients withhold when paying you (7% or 15%). This is deducted from your advance payment.
If more than 70% of your income has retention, you may be exempt from filing Form 130.
Form 130 is filed quarterly. These are the deadlines for 2026:
Not all freelancers have to file Form 130. You may be exempt if you meet these requirements: