Modelo 130: IRPF instalment payment, direct assessment¶

Personal Income Tax. Business activities under direct assessment. Instalment payment.

Self-assessment of the quarterly instalment payment on account of IRPF filed by self-employed persons who determine their income under direct estimation.

IRPF
Filed quarterly
20 casillas in 7 sections
3 filled from your records
12 calculated
5 you enter

Established by

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Actividades economicas estimacion directa¶

Income

Total cumulative business income for the tax year.

Filled automatically from your ledger income Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99, art. 27, art. 28

Registry identifiers

Casilla id: 01
Semantic role: irpf_pf_ingresos
Binding: modelo-130-actividad-economica-ingresos-cumulative
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Expenses

Total cumulative business expenses for the tax year.

Filled automatically from your ledger expenses for the pago fraccionado Amount in euros

Required

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99, art. 28, art. 30

Registry identifiers

Casilla id: 02
Semantic role: irpf_pf_gastos
Binding: modelo-130-actividad-economica-gastos-cumulative
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Net yield

Net yield from direct-estimation economic activities, calculated as income minus expenses.

Calculated for you from 01 and 02 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99, art. 28, art. 30

Registry identifiers

Casilla id: 03
Semantic role: irpf_pf_rendimiento_neto
Formula: modelo-130-rendimiento-neto
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Fractional payment amount

Fractional payment amount for direct-estimation activities before prior payments and withholdings.

Calculated for you from 03 Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 04
Semantic role: irpf_pf_importe
Formula: modelo-130-pago-fraccionado-directa
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Prior fractional payments

Fractional payments already made earlier in the same tax year for direct-estimation activities.

Filled automatically from your previous filing Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 05
Semantic role: pago_fraccionado_previo
Binding: modelo-130-pagos-fraccionados-anteriores
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Withholdings and payments on account

Withholdings and payments on account borne during the period for direct-estimation activities.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 06
Semantic role: retenciones_ingresos_a_cuenta
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Partial result of Section I

Partial Section I result after subtracting prior payments and withholdings from the direct-estimation fractional payment.

Calculated for you from 04, 05 and 06 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 07
Semantic role: irpf_pf_resultado_parcial_directa
Formula: modelo-130-resultado-apartado-i
Registry section: actividades_economicas_estimacion_directa
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Actividades agricolas ganaderas forestales pesqueras¶

Quarterly income volume

Income volume for the quarter from agricultural, livestock, forestry, or fishing activities.

You enter this Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 08
Semantic role: irpf_pf_volumen_ingresos_trimestre
Registry section: actividades_agricolas_ganaderas_forestales_pesqueras
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Fractional payment amount

Fractional payment amount for agricultural, livestock, forestry, or fishing activities.

Calculated for you from 08 Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 09
Semantic role: irpf_pf_importe
Formula: modelo-130-pago-fraccionado-agrario
Registry section: actividades_agricolas_ganaderas_forestales_pesqueras
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Withholdings and payments on account

Withholdings and payments on account borne during the period for agricultural, livestock, forestry, or fishing activities.

You enter this Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 10
Semantic role: retenciones_ingresos_a_cuenta
Registry section: actividades_agricolas_ganaderas_forestales_pesqueras
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Partial result of Section II

Partial Section II result after subtracting withholdings from the agricultural, livestock, forestry, or fishing fractional payment.

Calculated for you from 09 and 10 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 11
Semantic role: irpf_pf_resultado_parcial_agraria
Formula: modelo-130-resultado-apartado-ii
Registry section: actividades_agricolas_ganaderas_forestales_pesqueras
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Total liquidacion trimestral¶

Sum of partial results

Sum of the partial results from Sections I and II.

Calculated for you from 07 and 11 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 12
Semantic role: irpf_pf_suma_resultados_parciales
Formula: modelo-130-suma-parciales
Registry section: total_liquidacion_trimestral
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Reduction for net yields

Reduction applied when net yields fall within the regulatory threshold for Modelo 130.

Calculated for you Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 13
Semantic role: irpf_pf_minoracion_rendimientos
Formula: modelo-130-minoracion-rendimientos-netos
Registry section: total_liquidacion_trimestral
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Net amount after reduction

Amount remaining after applying the net-yield reduction.

Calculated for you from 12 and 13 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 14
Semantic role: irpf_pf_neto_tras_minoracion
Formula: modelo-130-neto-tras-minoracion
Registry section: total_liquidacion_trimestral
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Resultados negativos trimestres anteriores¶

Negative results from previous quarters

Deduction for negative results from previous quarters of the same tax year.

Calculated for you from 14 Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 15
Semantic role: irpf_pf_resultados_negativos_anteriores
Formula: modelo-130-resultados-negativos-anteriores-cap
Registry section: resultados_negativos_trimestres_anteriores
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Deduccion inversion vivienda habitual¶

Deduction for investment in main residence

Deduction for investment in the taxpayer's main residence when the transitional regime applies.

You enter this Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 16
Semantic role: deduccion_vivienda_habitual
Registry section: deduccion_inversion_vivienda_habitual
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Resultado final¶

Difference

Difference after applying prior-quarter negative results and any main-residence deduction.

Calculated for you from 14, 15 and 16 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 17
Semantic role: irpf_pf_diferencia
Formula: modelo-130-diferencia
Registry section: resultado_final
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Amount payable from previous self-assessments

Amount payable already reported in previous self-assessments for the same period and year.

You enter this Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 18
Semantic role: resultado_anteriores_autoliquidaciones
Registry section: resultado_final
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Final result

Final Modelo 130 amount payable after all deductions and prior self-assessments.

Calculated for you from 17 and 18 Amount in euros

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: 19
Semantic role: irpf_pf_resultado_final
Formula: modelo-130-resultado-final
Registry section: resultado_final
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes

Computed carry forward¶

saldo-negativo-fin-periodo

Negative balance transferable to later periods (max 0, -box 17)

Computed carry-forward seed when box 17 is negative, used as deductible box 15 in a later quarter.

Calculated for you from 17 Amount in euros

Zero or more

Legal basis

Real Decreto 439/2007 art. 110, art. 95
Orden EHA/672/2007 art. 1
Ley 35/2006 art. 99

Registry identifiers

Casilla id: saldo-negativo-fin-periodo
Semantic role: irpf_pf_saldo_negativo_fin_periodo
Formula: modelo-130-saldo-negativo-fin-periodo
Registry section: computed_carry_forward
Sources: aeat-dr-130-2019-v12 aeat-modelo-130-instructions
Revisions: 2019-y-siguientes