Spanish freelancer income tax calculator (form 130)
Enter your cumulative income and expenses for the year and estimate the quarterly instalment (20 % of net profit) plus an indicative annual amount by brackets.
Cumulative figures for the year
Result
- Net profit
- 8000,00 €
- Hard-to-justify expenses (5 %)
- 400,00 €
- Instalment base
- 7600,00 €
- Instalment (20 %)
- 1520,00 €
Indicative annual income tax
With that base, the estimated annual amount by brackets (reference combined scale) would be 1444,00 €. It varies by region and personal circumstances.
How it is calculated
Form 130 is the income tax instalment: each quarter you pay 20 % of the cumulative net profit for the year (income minus deductible expenses), subtracting withholdings borne and instalments already paid. Under simplified direct assessment, hard-to-justify expenses (5 % of profit, with an annual cap) are also subtracted.
It is only an advance: the final amount is settled in the annual tax return by applying the bracket scale (19 % to 47 % on the reference combined scale) and your personal and regional circumstances.
Frequently asked questions
Who must file form 130?
Freelancers under direct assessment who do not have at least 70 % of their income subject to withholding. Professionals whose invoicing mostly carries withholding may be exempt.
When is form 130 filed?
On the same deadlines as VAT: from the 1st to the 20th of April, July and October, and from the 1st to the 30th of January for the fourth quarter.
What are hard-to-justify expenses?
Under simplified direct assessment, a percentage of positive net profit (5 % as a reference, capped at €2,000 per year) is deducted for expenses that are hard to document. The percentage has changed between tax years: check the current one.
Aurio calculates this for you from your transactions and invoices
Import your statements or add your invoices and keep your quarterly VAT, estimated form 130 and depreciation always up to date. Informative, private and with your data encrypted.
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Indicative, informational calculations: they are not tax advice and Aurio never files anything with the Spanish Tax Agency (AEAT). Check amounts and deadlines against current regulations or with your advisor.