IRPF for autónomos in Spain: rules, figures and Modelo 130

Translated from the Spanish original kb/irpf-autonomo.md on 13.10.2026. The Spanish file is the source of truth.

Summary

• Scope: an individual who is tax resident in Spain, ordinary IRPF, economic activity under simplified direct estimation (EDS). This is not the calculation of the régimen Beckham. It is not the Corporate Income Tax (Impuesto sobre Sociedades) of an SL. Russian nationality alone does not change the rules. Worldwide income is taken into account.
• Checked against primary sources as of 08.10.2026: the AEAT Manual Renta 2025, the LIRPF/RIRPF in force, and the laws of the Comunitat Valenciana and of Asturias. As of 13.10.2026: the regional scale and the taxpayer minimum of the Comunidad de Madrid, Cataluña and Andalucía. The 2026 legislation can already be used for the calculation. The final form and casillas of the Modelo 100 for 2026 cannot yet be considered approved.
• EDS: the turnover of all activities in the previous year must not exceed 600 000 €. There must be no incompatible method and no waiver. Income minus documented expenses, RETA and depreciation. Then 5% for expenses that are hard to justify, with a maximum of 2 000 € per year per taxpayer, in 2025 and 2026.
• Important correction to the initial assumptions: own meals in Spain are 26,67 €/day without the corresponding overnight stay and 53,34 €/day with it, not 48,08 €. Abroad, 48,08/91,35 €. This is a cap on the real expense. It is not an automatic daily allowance.
• Art. 32.2 for certain autónomos is not a general benefit for any freelancer. Besides a single client/TRADE, it requires that ≥70% of income is subject to withholding, plus other conditions. 6 498 €, not 7 302 €, is the additional reduction for low income. 7 302 € belongs to employment income under art. 20.
• Withholding for a professional: normally 15%. For a new professional who meets the conditions, 7% in the start year and in the next two calendar tax years. Normally the Spanish B2B client withholds. A foreign client without a Spanish obligation to withhold does not.
• The Modelo 130 is an instalment payment. It is not the final 20% tax. The data are cumulative from 1 January. Casilla 05 is not simply the money actually paid before. The form defines it like this: «From the previous quarters: sum of the positive amounts of casilla 07 minus the sum of the amounts of casilla 16».
• A professional activity is exempt from the 130 if in the previous year ≥70% of its income was subject to withholding. In the first year, the relevant quarter is checked. This does not exempt from the annual Modelo 100.
• The personal minimum reduces the tax amount per the scale. It does not reduce the base before the marginal rate is applied. In the example, under 65 years: state 5 550 €; regional 6 105 € in Valencia and Asturias, 5 956,65 € in Madrid, 5 550 € in Cataluña and 5 790 € in Andalucía.
• Asturias changed its scale and minimums already for 2025: you cannot use the old minimum of 5 550 € or the old starting rate of 10%. Valencia changed its scale for 2026, and a further cut for 2027 is already approved, Ley 5/2026.
• A move does not split the annual IRPF into months of two regions. A single Autonomous Community is determined, mainly by the largest number of days in the year. Then its scale and its minimums apply to the whole year.
• With 60 000 € of income, 6 000 € of expenses and 3 600 € of RETA, without additional benefits: net income 48 400 €, instalment payments 9 680 €, IRPF 2025 12 538,05 € in Valencia or 12 576,83 € in Asturias.
• Modelos 720/721 are separate information obligations about assets abroad. They are not an exemption from tax on the income from those assets. The 50 000 € threshold is not a single threshold for «all assets abroad».

Rules

1. Method and income. In 2025–2026 EDS applies when the INCN of all activities in the previous year is ≤600 000 €, if there is no waiver and no incompatibility with normal direct estimation/objective estimation. If needed, the previous activity's start year is annualised for the threshold. Exceeding the threshold or a waiver means the normal mode for the planned three-year period. By default the accrual basis applies, not the payment date. The permitted cash basis (cobros y pagos) option applies to all activities and binds for at least three years. Income includes accrued services, applicable subsidies, own consumption and other income. Income is not reduced by the withholding. Ordinary output IVA (IVA repercutido) is not income. Deductible input IVA (IVA soportado) is not an expense. The sale of a fixed asset normally gives a separate capital gain/loss. It is not activity income. Sources: LIRPF arts. 14, 27–30, RIRPF arts. 7, 28–30, AEAT EDS.

2. Expenses: link to income, document, record. In 2025–2026 the following are mandatory: the link to income/activity, the time allocation, and the entry in the record books. Normally an invoice with the identification of the recipient is required. An electronic invoice is equal to a paper one. A bank statement alone does not replace the invoice. However, RETA, salaries, taxes and bank fees are supported by the relevant document, not by an invoice that does not exist. The need for an expense is not proved only by the category name. Also keep the contracts, the purpose of the trip/training, the proof of payment and the business use (afectación). The full set of categories and casillas is below. Sources: AEAT deductible expenses, AEAT summary table, official Modelo 100 for 2025, annex I.

3. Home, vehicle and phone. In 2025–2026, utilities of a main home that is partly used for the business: real expense × area used exclusively for the activity / total area × 30%, unless another proportion is proved. It is not 30% of the whole bill. It is also not the rule for rent/IBI/depreciation: these are split by the part really used for the business, the ownership and the time of use. A separate professional office does not follow the home formula. According to the AEAT criterion, the mobile line must be used exclusively for the activity. An ordinary passenger car with personal use does not become 50% deductible in IRPF. That presumption exists in IVA, not here. There are exceptions for incidental private use, for example: taxi, driving school, sales agents, mixed goods transport and rental. You need facts that prove the corresponding activity. Sources: LIRPF art. 30.2.5ª, AEAT utilities, AEAT business use.

4. Meals, insurance and RETA. The rules on meals in Spain apply from 01.01.2018. The limits below apply in 2025–2026. An own expense during the activity is required, in a restaurant/hospitality business, with electronic payment and a document. A working day alone does not prove the link to the activity. The reference to employee allowances (dietas) carries over the amount limits. It does not carry over all the conditions of the employee regime. You cannot automatically reject every meal in your own city. The higher limit requires an overnight stay in a municipality different from both the usual workplace and the residence. The hotel is a separate documented expense. It is not part of the meals limit. Health insurance: up to 500 €/year for the autónomo, for the spouse and for children under 25 who live with them. 1 500 € for each person with the relevant disability. Ordinary RETA is deductible. An additional payment from a regularisation is an expense of the year in which it is paid. A refund reduces the expense of the year in which it is refunded. The excess over the current contributions is income. The IRPF of earlier years is not corrected just because of an ordinary RETA regularisation. Sources: AEAT owner's expenses, including the new RETA 2025 casillas, LIRPF art. 30.

5. Depreciation instead of an immediate deduction of investment purchases. In 2025–2026 EDS uses the simplified straight-line table for the relevant assets. The value is depreciated without the recoverable IVA, with the non-deductible IVA and the direct set-up costs, without the value of the land. Depreciation starts when the asset is put into use, in proportion to time, and does not exceed the remaining base. New tangible items with a value ≤300 €/unit allow free depreciation (libertad de amortización), with a total limit of 25 000 €/tax period. A short tax period reduces the limit. Starting the activity in the middle of an ordinary calendar year does not by itself make the tax period short. Sources: AEAT table, AEAT free depreciation art. 12.3 LIS.

6. Expenses that are hard to justify. In both years: 5% of the positive difference between income and the other expenses, including depreciation. Total annual maximum of 2 000 €. It is a single package of provisions + hard-to-justify expenses. No other ordinary provisions are added on top. With several activities, the total limit is split proportionally among the positive results. The benefit is incompatible with art. 32.2.1º. It is compatible with art. 32.2.3º and with the start-up reduction. The temporary 7% of 2023 cannot be carried over to 2025/2026. Sources: RIRPF art. 30, AEAT 2025 provisions.

7. Art. 32.2: do not confuse it with art. 20. From 01.01.2023, with no time limit, including 2025–2026: art. 32.2.1º gives 2 000 € and, with low income, an additional amount of up to 6 498 €. All of the following are required at the same time: direct estimation; a single unrelated client or a valid TRADE with an unrelated main client; expenses of all activities ≤30% of income; books and the other formalities; no employment income, except the listed social benefits with a total ≤4 000 €; ≥70% of the period's income subject to withholding; no activity through an entity under the income attribution regime (atribución de rentas). Having a single foreign client alone does not give this right. If the conditions are not met, but total non-exempt income is <12 000 €, the separate reduction of art. 32.2.3º of up to 1 620 € is possible. The reductions do not create a negative result. The art. 20 amounts for salaries, changed from 2024, do not replace art. 32. Sources: LIRPF in force art. 32, AEAT requirements, AEAT low general income.

8. Start-up: art. 32.3. For activities started from 01.01.2013, including the cases relevant for 2025/2026: 20% of the positive net income after applying art. 32.1/32.2 as relevant. The base of the benefit is at most 100 000 €/year. The periods are the first one with a positive result and the one right after it. They are not any two profitable years. In the year before the start there must be no other activity. The exception is a ceased activity that never gave a positive net income. It cannot be applied in a year in which >50% of income comes from the former employer from whom employment income was received in the year before the start. Another new activity does not restart the period if the first one continues. Sources: LIRPF art. 32.3, AEAT start-up.

9. Withholding and Modelo 130. In 2025–2026 the professional earns the gross income. The client withholds 15% or 7% of the fee without IVA. For the 7%, there must be no professional activity in the year before the start. The professional must tell the payer about this. The payer keeps the signed notice. It is the calendar start year + the next two, not 36 months. An ordinary foreign client without a PE in Spain/obligation to withhold and a private consumer normally do not apply Spanish withholding. Not every business activity is subject to professional withholding. You need the correct IAE heading (epígrafe)/the correct classification of the income. The 130 exemption threshold refers to professionals. For an ordinary continuing business, the previous calendar year is assessed. At the start, the quarter is assessed. Sources: RIRPF arts. 76, 95, 109–110, AEAT 130 instructions, official 130 form.

10. Annual IRPF and minimums. In 2025–2026 the state tax amount and the regional tax amount on the general base are added. Savings are calculated separately. The state scale of arts. 63 applies from 2021. The top savings brackets were changed from 01.01.2025 to 30% in total. The personal/family minimum is applied with the method «tax on the full base minus tax on the minimum». If the general base is not enough, the rest of the minimum moves to savings. Family minimums require age, living together/dependency and income of the person ≤8 000 € without counting exempt income. There are limits if that person files their own return with >1 800 €. Splitting between the family members with the right is mandatory. Sources: LIRPF arts. 56–61, 63, 66, 74, 76, Valencia art. 2 bis, Asturias minimums 2025.

11. Regional scales must be versioned. Ley 3/2025 of Asturias set a new scale and new minimums that apply to tax year 2025. They remain in the wording checked for 2026. The Valencia scale for 2025 is the earlier art. 2. Ley 5/2026, of 31 July, in its art. 18, changed it for accruals from 01.01.2026. DT3 already sets the next scale from 01.01.2027. Sources: Asturias Ley 3/2025, Asturias consolidated text, Valencia 2025 AEAT, Valencia art. 2 in force and note on 2027.

Madrid, Cataluña and Andalucía have not changed their scale for 2026: the same scale applies in 2025 and 2026. Madrid applies the scale and the taxpayer minimum of Ley 13/2023 from 2023 (BOE consolidated text as of 10.07.2026). Cataluña applies the scale of Decreto-ley 5/2025 with effect from 01.01.2025: the first rate is 9,5% instead of 10,5%. Andalucía applies the scale and the minimum of Decreto-ley 7/2022 from 2022 (BOE consolidated text as of 31.12.2025). Sources: Madrid DLeg 1/2010, arts. 1 and 2, Cataluña DLeg 1/2024, arts. 611-1 and 611-2, Andalucía Ley 5/2021, arts. 23 and 23 bis.

12. Main regional deductions for the individual taxpayer. In 2025–2026: Valencia, rent of the main home 20%/800 €; 25%/950 € with one special condition; 30%/1 100 € with two. The special conditions are: ≤35 years, recognised disability, victim of gender violence. The limit is reduced by the days of the contract/of the conditions, by the number of filers with the right and by income. The following are required: a suitable contract of at least one year after 23.04.1998, actual residence, no right to the incompatible deduction for home investment, the limits on having another home at <50 km, and bank payment. Asturias: general rent 10%/500 €; subsidised rent 30%/1 500 € for young people/the relevant rural concejos and other listed groups. Starting as an autónomo in a suitable concejo: 1 000 €, but not for the mere move of an autónomo who already works. Move for work reasons: 15%/1 000 € (up to 2 000 € for especially qualified jobs). If the conditions are met, it is also available for self-employment. Living expenses for young people: up to 2 000/1 500/1 000 €. These are deductions from the regional tax amount. They are not business expenses. Sources and full conditions: Valencia rent, Asturias rent, Asturias start-up, Asturias arts. 7, 14 quinquies, 14 octies, 14 sexdecies, AEAT living expenses.

13. Move between autonomous communities. In 2025–2026, art. 72: first, the region with the largest number of days in the tax period. Temporary absences are not subtracted. The main home is a presumption that can be rebutted. If the days cannot be determined: the main centre of interests by the income categories listed in the article; then, the last declared residence. The location of a foreign client is not the management centre of the Spanish autónomo. A move in March normally gives the destination region for the whole year N. A move in October normally gives the previous region for the whole year N and the destination region for N+1 if the residence is permanent. Count the real days. Do not compare mechanically with 183, especially when there are several regions. Anti-abuse: the aim of paying less IRPF can make the move ineffective. There is a rebuttable presumption when all of the following occur together: an increase of the taxable base ≥50% in N or N+1 compared with N−1, lower effective taxation, and a return to the previous region in one of the two years after the year of the increase. Exception to the presumption: a new continuous residence ≥3 years. The condition «the regional tax amount fell by 50%» does not exist. Sources: LIRPF art. 72, AEAT criteria.

14. Modelo 720. In 2025–2026 an ordinary resident checks three blocks separately: accounts; securities/rights/insurance/annuities; real estate/rights. The initial obligation arises with >50 000 € per block. For accounts, it arises if the joint balance at 31.12 or the average balance of Q4 exceeds the threshold. When the obligation arises, the whole relevant block is declared, not only the excess. After that: an increase >20 000 € compared with the value of the last mandatory return, or specific events of loss of the status/transfer of assets that were subject to declaration before. Co-ownership does not mean comparing the threshold only with your own share. The total value is reported with the ownership percentage. An account in which the person is an authorised user also needs a separate check. Sources: AEAT FAQ 720, threshold, filing in later years.

15. Modelo 721. From tax year 2023, including 2025–2026: virtual currencies held by a foreign key custodian that is not obliged to report in an equivalent way in Spain; in total >50 000 € at 31.12. An own non-custodial wallet/cold wallet is not included just because the blockchain is international. New return: an increase >20 000 € compared with the last return. The end of a holding declared before is also reported when the value falls below the threshold. Buying and selling for the first time in the same year before 31.12, with no earlier obligation, does not by itself require reporting the cancellation. In case of full reinvestment in other virtual currencies abroad that are declared at 31.12, the FAQ allow reporting only the final balances. Fiat money on an exchange does not become a virtual currency for the purposes of the 721. The 720 must be checked separately. Sources: AEAT 721 obliged persons, situation abroad, threshold, deadline/later events.

Figures

All amounts are in euros. If it says «2025/2026», the value is the same for both years under the rule in force that was checked. This does not guarantee that there will be no future retroactive changes.

Main limits

Simplified depreciation table, 2025 and 2026

This is the general table. It does not claim that any intangible asset is depreciated at 26%. A specific intangible asset with a determinable useful life follows its own special rules. A SaaS subscription is normally a current service. It is not a purchased depreciable asset.

General state scale, the same in 2025 and 2026

Use fixed amount + (base − lower limit) × rate.

Comunitat Valenciana, general regional scale

Principado de Asturias, general regional scale 2025 and 2026

Comunidad de Madrid, general regional scale 2025 and 2026

Source: art. 1 of Decreto Legislativo 1/2010 of the Comunidad de Madrid, as worded by art. único.1 of Ley 13/2023, of 15 December, tax periods from 01.01.2023: BOE, consolidated text.

Cataluña, general regional scale 2025 and 2026

Source: art. 611-1 of book six of the Tax Code of Cataluña (Decreto Legislativo 1/2024), as worded by art. 3.1 of Decreto-ley 5/2025, of 25 March, with effect from 01.01.2025: BOE, consolidated text.

Andalucía, general regional scale 2025 and 2026

Source: art. 23 of Ley 5/2021, of 20 October, on Ceded Taxes of the Comunidad Autónoma de Andalucía, as worded by art. 1 of Decreto-ley 7/2022, of 20 September, with effect from 01.01.2022: BOE, consolidated text.

Savings, 2025 and 2026, Valencia, Asturias, Madrid, Cataluña and Andalucía

Personal and family minimum, annual amounts 2025/2026

A descendant is normally <25 years or has a disability, regardless of age. Check living together/dependency, income and the split of the minimum. For ascendants, living together for at least half of the period is also required. Age and personal circumstances are normally determined at the accrual date. The special rules for birth, death and adoption are not reduced to this general table.

Regional taxpayer minimum of Madrid, Cataluña and Andalucía, 2025/2026

The increases for age, descendants, ascendants and disability in these three communities have not been checked and are not listed here. Do not replace them with the state amounts or with those of Valencia/Asturias.

Limits of the regional benefits 2025/2026

For the move, the following are taken into account: documented travel/removal expenses, children's school expenses, and purchase/rental of a home with connection of services/utilities. It applies in the year of the move and in the next three years, to the expenses of the relevant year. It is not an automatic 1 000 € every year. The special qualification and the incompatibility with art. 14 septies are checked separately. For the rural benefits, use the official list of concejos under Decreto 83/2025. Do not infer the condition from the number of inhabitants or from the word «village» («pueblo»).

Formulas for the engine

Money data and form version

• Input: tax year, regime, activity dates, IAE/professional type, time criterion, income/expenses with IVA and withholding kept separately, investment assets, RETA/regularisations, previous-year income, other worldwide income/losses, residence by days, family circumstances, expenses with a tax benefit, and documents.
• Money operations use decimal, not binary float. Return fields have 2 decimal places. For the specification, R(x) = rounding to the cent, to the nearest value. An exact half is rounded away from zero. Round the result of each visible money casilla. Do not round every intermediate fraction of area/rate. The specific Renta WEB policy for ties is not published in the sources read; see «Doubtful points».
• The scale is taken by tax year (ejercicio), not by the filing year. Use the published fixed amounts, especially in Asturias and Madrid, where they are already rounded to the cent. Do not re-accumulate the infinite fractions of the earlier brackets.
• The Modelo 100 numbers below are confirmed for 2025 by Orden HAC/277/2026, annex I. For 2026 the substantive calculations follow the law. The numbers/export layout require the approved 2026 form.

Catalogue of expenses and Modelo 100 casillas, tax year 2025

The general conditions of rule 2 apply to each row. The non-deductible part is stored separately and does not go into the expense casilla.

Do not include personal purchases, IRPF/130 itself, fines, penalties, donations/gifts outside the special rule, the mortgage/loan principal, the value of land, or the value of a depreciable asset all at once without a right to free depreciation. The 50% IVA deduction for a car does not by itself make its expenses eligible in IRPF. Source of the hospitality limit: AEAT other external services.

Net income and reductions

For each YTD period / year and each activity:
  I = recognised income, gross before withholding, without ordinary output IVA
  E = eligible current expenses + RETA + depreciation
  P = I - E

If art.32.2.1º is chosen in the annual calculation:
  GDJ = 0
Otherwise, for all EDS activities of the taxpayer:
  positive_total = sum(max(P_activity, 0))
  GDJ_total = R(min(2000, 0.05 * positive_total))
  split GDJ_total in proportion to the positive P values;
  assign 0 to negative P values; split the leftover cents so that the sum is kept.
  For a single business: GDJ = R(min(2000, 0.05 * max(P, 0)))
  In Modelo130, cap=2000 for each YTD calculation, not 500 per quarter;
  it is one annual cap on the cumulative base, not 2000 of new expense each quarter.

RN = P - GDJ
R32_1 = 30% of the qualifying irregular net income, maximum base 300000/year,
        art.32.1 only, not ordinary recurring monthly income.
RN_reducido = RN - R32_1

If ALL the conditions of art.32.2.1º/2º are met:
  threshold_RN = total net income of the activities before reductions, without GDJ
  low_addition = 0
  if other_nonexempt_income <= 6500 and threshold_RN < 19747.50:
    if threshold_RN <= 14047.50: low_addition = 6498
    else: low_addition = R(6498 - 1.14*(threshold_RN-14047.50))
  disability_addition = 0 /3500 /7750 depending on the conditions
  R32_2_1 = min(max(sum(RN_reducido),0), 2000+low_addition+disability_addition)
  R32_2_3 = 0
Otherwise:
  R32_2_1 = 0
  T = algebraic sum of all non-exempt income under the AEAT rule,
      net before reductions, without the integration/offset rules;
      for employment, the prior expense/reduction of art.18 is allowed.
  candidate = 1620 if T<=8000;
              R(1620 - 0.405*(T-8000)) if 8000<T<12000;
              0 otherwise
  R32_2_3 = min(candidate, max(sum(RN_reducido),0), max(3700-R_art20,0))

after32_2 = sum(RN_reducido)-R32_2_1-R32_2_3
R_inicio = R(0.20*min(max(after32_2,0),100000)) if there is a right under art.32.3,
           otherwise 0
rendimiento_neto_reducido_total = after32_2-R_inicio

For art. 32.2.1º and GDJ, calculate the legitimate alternatives without applying them at the same time. Store the choice explicitly. In the Modelo 130, art. 32.2 and the start-up reduction do not reduce casilla 03. The annual IRPF applies them. Art. 32.1, on the other hand, is taken into account directly in casilla 03 according to the instructions. The special reduction for artists of DA60 does not apply to an ordinary consultant/developer. If the IAE is artistic, a separate branch is needed. Do not automatically assume 0237=0.

Mapping 100: 0180=I, 0218=E, 0221=I−E, 0222=GDJ, 0223=E+GDJ, 0224=RN, 0225=R32_1, 0226=RN−R32_1 if the special 0236 does not exist; 0231=sum(0226), 0232=R32_2_1, 0233=R32_2_3, 0234=R_inicio, 0235=0231−0232−0233−0234 for a profile without 0237.

Depreciation

cost_basis = precio + gastos_directos + IVA_no_deducible - valor_suelo
remaining = cost_basis - amortización_fiscal_ya_deducida
annual_rate = eligible straight-line rate chosen from the table
period_amort = min(remaining, R(cost_basis*annual_rate*days_in_use/days_in_year))

The rate does not have to be the maximum. With the ordinary straight-line table, the minimum is determined by the maximum period. For the annual/YTD calculation, take the cumulative depreciation. Do not multiply the remaining value × rate again (that would be a wrong declining-balance scheme). Buying a laptop for 2 000 € without deductible IVA, with the full year and 26%, gives 520 €, not 2 000 €. When the item is sold/removed, stop the depreciation and calculate the tax value for the capital result separately. Free depreciation/accelerated depreciation is an explicit legal option with a record of its basis. It is not a change of the ordinary table.

Withholding on the issued invoice

base_honorarios = taxable professional remuneration excluding IVA and true suplidos
rate = 0, if the payer is not obliged to withhold in Spain;
       0.07, if professional at start-up + notice + the conditions are met;
       0.15 in the ordinary B2B professional case
retencion = R(base_honorarios*rate)
importe_a_cobrar = honorarios + IVA_repercutido - retencion
ingreso_IRPF = honorarios, not importe_a_cobrar

Foreign tax withheld at source is not automatically entered in 130[06]/100[0599] as Spanish withholding. Check separately the treaty, the right to a refund abroad and the double taxation deduction of art. 80 in 100[0588].

Modelo 130: exact non-agricultural calculation

Source of the arithmetic: the official annex I of Orden HAP/258/2015 and the current AEAT instructions. The links are in rule 9. For this profile, section II is empty/zero.

if the professional >=70% exemption is confirmed:
  do not file the 130 for the exempt activity;
  analyse the other non-exempt activities separately.
otherwise:
  [01] = R(sum of income from 1 January to end of quarter)
  [02] = R(sum of tax expenses YTD + depreciation YTD + GDJ YTD)
  [03] = [01]-[02], with the qualifying art.32.1 adjustment
  [04] = R(0.20*max([03],0))
  [05] = sum(max(previous_effective_130[07],0)) - sum(previous_effective_130[16])
  [06] = Spanish withholdings/ingresos_a_cuenta YTD of the included activities
  [07] = [04]-[05]-[06]                         # can be negative
  [08]=[09]=[10]=[11]=0                        # non-agricultural profile
  [12] = max([07]+[11],0)
  [13] = low_income_quarter_reduction(previous_year_RN)
  [14] = [12]-[13]                             # can be negative
  [15] = min(max([14],0), unused_negative_19_from_earlier_quarters_same_year)
  [16] = 0 in the ordinary profile without the old home deduction
  [17] = [14]-[15]-[16]
  [18] = prior_amounts_to_pay_same_quarter in a complementaria, otherwise 0
  [19] = [17]-[18]

previous_effective_130 is the valid corrected version of each earlier quarter. It is not the sum of the original and of the complementaria that replaces it. For casilla 15 («Resultados negativos de trimestres anteriores», negative results from previous quarters), store the unused balance of each negative [19]. Do not carry a negative [07] as an independent credit. Do not use the same reduction twice.

This is a reduction of the instalment payment. It is not an additional annual expense. It is not a deduction from the final tax. The previous RN in EDS is taken before the art. 32 reductions, but after GDJ (100[0224]). With several regimes, the relevant net incomes are added. If the 131 also exists, the total quarterly reduction does not increase. The 131 itself is outside the profile considered.

For the rare old DT18 right for a financed home, normal direct estimation and a foreseeable annual income figure <33 007,20 €: [16]=min(max([14]−[15],0), R(0.02*max([03],0)), 660.14). Here, under art. 110.3.d.1º, the limit is per quarter. You need the home/the original payments before 2013 and the absence of the prohibitions of art. 110.3.d. The last line of the current HTML instruction about the annual limit contradicts the rule and the printed form; see section 7.

A positive [19] goes to the «Ingreso» section. A negative one in Q1–Q3 goes to the «A deducir» section («Autoliquidación con resultado a deducir en los siguientes pagos fraccionados del mismo ejercicio», self-assessment with a result to deduct in the next instalment payments of the same tax year). Zero, or negative in Q4, goes to the «Negativa» section («Autoliquidación negativa», negative self-assessment). You cannot get a refund of the cumulative tax with a negative 130 alone. The final regularisation is done in the 100. The modelo must also be filed with a negative result if there is no exemption.

Modelo 100: general tax amount, savings and result

Below is the full calculation for an ordinary single profile without exempt income with progressivity, court-ordered maintenance payments, special territorial regimes or other special deductions. If those inputs exist, apply the relevant additional rules. Do not ignore them. Other worldwide income, real estate imputed income, losses from earlier years and pension plan contributions must enter before the scales.

scale(base, table):
  if base<=0: return 0
  find the last row with lower<=base
  return R(fixed_quota+(base-lower)*rate)

[0432] = net incomes/general imputations, including [0235]
[0435] = general taxable base after integration/offset
[0460] = savings taxable base after integration/offset
[0500] = [0435]-eligible base reductions (pension plans, etc.)
[0505] = [0500]-eligible negative general taxable bases (bases liquidables) from earlier years
[0510] = [0460]-remaining eligible reductions
G=max([0505],0); S=max([0510],0)
[0519]=mínimo_personal_familiar_estatal
[0520]=mínimo_personal_familiar_autonómico
[0521]=min(G,[0519]); [0522]=min(S,[0519]-[0521])
[0523]=min(G,[0520]); [0524]=min(S,[0520]-[0523])
[0528]=scale(G,estatal_general); [0529]=scale(G,region_general)
[0530]=scale([0521],estatal_general); [0531]=scale([0523],region_general)
[0532]=[0528]-[0530]; [0533]=[0529]-[0531]
[0536]=scale(S,ahorro_half); [0537]=scale(S,ahorro_half)
[0538]=scale([0522],ahorro_half); [0539]=scale([0524],ahorro_half)
[0540]=[0536]-[0538]; [0541]=[0537]-[0539]
[0545]=[0532]+[0540]; [0546]=[0533]+[0541]
[0564]=sum(eligible regional deductions)
[0570]=max(0,[0545]-deducciones_estatales)
[0571]=max(0,[0546]-deducciones_autonómicas_generales-[0564])
[0585]/[0586] = net tax amounts (cuotas líquidas) + legal repayments for loss of benefits/interest
[0587]=[0585]+[0586]
[0595]=[0587]-double taxation deduction [0588]-other applicable deductions of the form
[0599]=Spanish activity withholdings/ingresos_a_cuenta of the tax year
[0604]=instalment payments PAID for the tax year, including Q4 paid in January
[0609]=all pagos_a_cuenta, in the simple example [0599]+[0604]
[0610]=[0595]-[0609]

If there are no maternity/large family/other adjustments, the final [0670] equals [0610]. Do not count unpaid 130s as a paid credit. The 130 debt and the final return are reconciled with the real payment status. The minimum does not reduce [0500] or [0505].

Savings need two separate balances: income from movable capital, and gains/losses from transfers. The negative balance of one can offset the positive balance of the other up to 25%. The remainders are normally carried forward to the next four years. They cannot be mixed with the autónomo's income or taxed with the general scale. Basis: LIRPF arts. 48–49. The export of the relevant additional Modelo 100 operations depends on the type of asset, not only on the two total bases.

Regional deductions: executable conditions of the single profile

Valencia rent:
  B=[0500]+[0510]               # LIQUIDABLE base, not [0435]+[0460]
  taper=clamp((30000-B)/3000,0,1)
  split the year into intervals without changes of contract/age/other conditions;
  rate,annual_cap = (0.20,800)/(0.25,950)/(0.30,1100)
  limit = sum(annual_cap_interval*eligible_days_interval/days_in_tax_period
              /eligible_filing_claimants_for_same_dwelling)*taper
  deduction = R(min(sum(eligible_rent_interval*rate_interval),limit))
  if at least one mandatory legal condition is not met: 0

Asturias rent:
  if [0435]+[0460]>35000 or there is no right by the contract/ main home: 0
  otherwise rate,cap=(0.30,1500) with a young/rural/other subsidised condition,
                   otherwise (0.10,500)
  deduction=R(min(rate*eligible_rent,cap/number_of_entitled_taxpayers))

Asturias rural start-up:
  deduction=1000 only with all the conditions of rule 12 and BI<=35000, otherwise 0

Asturias move:
  deduction=min(R(eligible_relocation_costs_for_year*0.15),1000 or 2000)
  only in the year of the move and in the next three; check the residence history,
  the work reason, the alta in RETA, the length of residence and the incompatibilities.

Asturias living expenses:
  if BI>28000: 0
  otherwise deduction=min(sum(eligible_personal_expenses_while_age<=35),age_cap)
  if two age_cap values are available in the year: the higher one;
  do not allow automatic double allocation of the same expense to the business
  and to the personal deduction without checking the applicable compatibility.

The regional amounts go to annex B of the Modelo 100 for 2025: Valencia rent → [1095]; Asturias rent → [0887], rural start-up → [0812], move for work → [0689], living expenses → [1630]; the sum of the relevant regional benefits → [0564] («Total deducciones autonómicas»). For rent in both communities, the amount is first shown in [1130] annex B.11 («Importe de la deducción autonómica por arrendamiento»). Data of the first landlord: [1122] NIF/NIE del arrendador 1, [1123] «Marque una "X" si en la casilla [1122] ha consignado un NIF de otro país», [1124] Cantidades satisfechas; of the second: [1125]–[1127]. Source: Orden HAC/277/2026, annex I, form pages B.2–B.3, B.10 and B.11. The 2026 numbers are not yet confirmed. If the move gives tax residence in Asturias for the whole year N, do not add half a Valencian deduction and half an Asturian deduction. First determine the region. Then check the expenses/periods under its law.

Numerical control example: tax year 2025

Assumptions: single, under 65 years, no children/disability/dependants; not a start of activity; previous-year RN >12 000. No right to art. 32.2 and no pension plan contributions, losses, savings, home/move deductions or other benefits. Income of 60 000 without IVA or withholding, from a foreign client. The 6 000 are already eligible expenses without recoverable IVA, not including the RETA of 3 600. Income and both groups of expenses are split equally among the quarters. All 130s are paid.

P = 60000-6000-3600 = 50400
GDJ = min(0.05*50400,2000) = 2000
RN = 48400

Total 130: 9 680 €. Q4 is higher because the annual GDJ cap is reached, not because of a different rate.

Intermediate arithmetic: state 4362.75+(48400−35200)*0.185−5550*0.095; Valencia 5530+(48400−42000)*0.20−6105*0.09; Asturias R(3893.36+(48400−33007.20)*0.192)−6105*0.09. The difference between the regions is 38,78 €. This is not a general claim that one region is always cheaper. RETA is already deducted in the IRPF calculation. 12 538,05/12 576,83 do not include the 3 600 of social security itself.

If it really is the first year of activity, at least [13] of the 130 will change (if there was no activity in the previous year, 100 in each quarter), and so will the possible start-up [0234] in the 100. You cannot use this numerical example for a new autónomo without changing the assumptions.

720/721 checks for the planner

For each block720:
  initial = no_previous_required_return_for_block and
            (block_value>50000 or, for accounts, quarter_average_total>50000)
  growth = relevant total indicator - last_required_reported_indicator >20000
  termination = end of a right/status that had to be reported before
  required = initial or growth or termination, with the applicable legal exceptions

For721:
  value31 = sum(custodied_abroad_units*documented_EUR_market_quote_at_31_Dec)
  initial = no_previous_required_return and value31>50000
  growth = value31-last_required_declared_value31>20000
  termination = extinguished_previously_reportable_holdings,
                with the exception of eligible full reinvestment under the FAQ

You need the history of returns, the total value/the share/the role of the filer, the custodian and the country, the date of acquisition/extinction, the valuation in EUR, and the source of the quote/the exchange rate. For 720 accounts, both indicators are stored (31.12 and the Q4 average balance). Securities are valued under the applicable rules of the Wealth Tax (Impuesto sobre el Patrimonio). Real estate is valued at the acquisition value with the attributable costs and taxes. Insurance is valued at the surrender value/the planned alternative. Exchange rate changes can affect the threshold for accounts/securities. Do not replace the regulatory value of foreign real estate with an annual market price. The returns are informative. Their total is not automatically carried to the taxable income of the 100.

Deadlines and modelos

The 131 does not apply to the EDS activity described. The IVA modelos, Modelo 349/347, registration obligations and the returns of an SL are governed by separate areas. The 100/130 does not replace them. Large assets can separately trigger the 714/718. The 720 threshold is not the Wealth Tax (Impuesto sobre el Patrimonio) threshold.

Confirmed deadlines: 130 instructions; Orden HAC/277/2026, arts. 1, 7, 12–13 and 102; 720 procedure; 721 deadline; AEAT other obligations/withholdings; RIRPF arts. 68, 108, 111. Domiciliación of the quarterly modelos has an earlier limit. The planner must take the annual AEAT calendar. It must not treat the 20th as the last day for the bank debit.

Edge cases

1. A single foreign client ≠ TRADE benefit. These are separate things: the civil/labour classification as TRADE (normally ≥75% dependency and the other requirements), art. 32.2 (including the 70% subject to withholding), and the 130 exemption (70% of income that actually bore withholding in the relevant reference period). The first does not automatically meet the other two conditions.
2. Start in December. The 7% covers December and the next two calendar years. The 20% start-up reduction begins in the first positive year, even if it lasted one month. A following year with losses does not push the «second year of the benefit» further forward.
3. Invoice in December, payment in February. On the accrual basis, the income is included in the December year. The withholding arises under the payment rules. The allocation of the annual credit is reconciled with the allocation of the corresponding income and with the certificate. With the legal cash basis (cobros y pagos), the result is different. A change of criterion must not lose or duplicate income.
4. Own meal in your own city. It is neither an automatic ban nor an automatic permission. You must prove the activity, the restaurant and the electronic payment. An ordinary personal daily meal does not become an expense because you are an autónomo. The higher limit with an overnight stay requires another municipality.
5. Office at home. Keep the area and the date of business use, the change after a move, and the documents that prove the title. 20 m² out of 100 m² → utilities 6%; but the documented rent of the business part is normally 20%, not 6%. A shared space with simultaneous personal use is not recognised as an office just by an arbitrary percentage.
6. Car and mixed-use smartphone. Do not inherit the IVA rate. For an ordinary passenger car, prove exclusive business use. For the mobile, it is advisable to have a separate professional line. An arbitrary 50% is not a safe AEAT rule.
7. RETA regularisation and SL director. A single contribution cannot be deducted twice, as an activity expense and as an employment expense of the director. The AEAT allows choosing one of the relevant categories when both grounds for contribution apply. The temporary incapacity benefit is normally employment income, not a business invoice. It can break the 32.2 conditions.
8. Beckham for part of the year, exit/exclusion. This document does not allow mixing the 210/151 and the 100 by month. First the regime for the whole period is set under the rules of art. 93. Only then is ordinary IRPF used. A change of region alone does not end the régimen Beckham and does not move it to the regional scale.
9. Move in N, rent in two regions. A single tax residence for N. Regional expenses are checked under the rules of the chosen region. The address on 31 December does not replace the days. You must track a return to the previous region in the following years for the purposes of 72.3.
10. Rural Asturias. Continuing the earlier activity after an ordinary change of address is not a new alta with the automatic 1 000 € benefit. Not all villages are in Decreto 83/2025. For the move, working remotely does not automatically prove the work reason for the move.
11. Assets and income abroad. Income from a Russian account/broker is taxed in ordinary IRPF, even if the account is <50 000 € and the 720 is not required. Sanctions/difficulties in transferring money are not equal to a tax exemption. Possible double taxation is checked separately under the relations in force between Spain and Russia.
12. Loss/high withholdings. [07] of the 130 can be negative. [12] is limited to 0, but an unused [13] can create a negative [19]. The calculation must distinguish these two negative values. An instalment payment paid in excess is refunded in the 100.
13. Withholding not paid in by the client. The supplier has a special right to count the legal withholding in the circumstances of art. 99.5 LIRPF. However, you cannot automatically assume that the tax was withheld without a document and without analysing the cause. Store separately the gross amount, the amount really withheld, the legal withholding and the certificate.
14. Minimums and regional benefits. The state minimum and the regional minimum can be different. The carry of the remainder to savings is done with two independent calculations. A regional deduction without an expressly provided refundable regime does not create a negative regional tax amount.
15. Earlier forms and corrections. Do not add the original 130 and the corrected one as two instalment payments. For the 2025 100, the rectifying self-assessment (autoliquidación rectificativa) applies. The HTML help about the old complementarias may not reflect the new procedure. The tax logic and the correction mechanism must be versioned separately.

Doubtful points

• Two errors/contradictions found in the HTML instruction of the 130. The text for casilla 19 says «the result of subtracting the amount of casilla 17 from the amount of casilla 18», but the approved printed form expressly sets «Resultado de la autoliquidación ( 17 – 18 )» (result of the self-assessment). In the same place, for section I, after «with the maximum limit of 660,14 euros for each quarter», the text «(the maximum deduction limit for this item will be 660,14 euros per year)» has been inserted. The RIRPF 110.3.d.1º in force and the form («maximum: 660,14 euros per quarter») confirm the quarterly limit for direct estimation. The annual limit belongs to another branch. The engine must use the law/the form. The formulas above already take this discrepancy into account.
• Modelo 100 for 2026: numbers and format UNVERIFIED. As of the control date there is no confirmed final form for tax year 2026/campaign 2027 in the sources studied. The 2026 legal rates are confirmed, but the 2026 export cannot be declared ready with the 2025 mapping alone. The 130 instruction mentions previous-year casillas 2021–2026, but this does not replace the publication of the 2026 Modelo 100 itself.
• Rounding of ties: UNVERIFIED as the exact Renta WEB implementation. The sources require two decimal places, but they do not reveal the algorithm for all cent fractions at the boundary. Here a reasonable Decimal half-up is set expressly. Before the production export, compare the cases at the cent boundary with the official calculation. The numerical example does not depend on ties.
• Other assets/intangibles and depreciation incentives. The basic table and the ≤300 free depreciation are confirmed. Special ERD accelerated depreciation, new vehicles/energy, assets from earlier years and special intangibles need a separate basis. Do not replace any regime with 26%. Do not promise that a single table universally covers a specific purchase.
• Exceptions of the 720/721. There are exceptions for assets properly identified in established accounting and for other categories of obliged persons. Do not automatically assume that ordinary EDS books are sufficient accounting for the exemption. A specific broker/fintech/custodian, a life insurance without surrender, a trust/beneficiary, and reinvestment sequences require classification under the RGAT/the FAQ. With unknown data, the status is requires_review, not «no need to file».
• Compatibility between the personal regional deduction and the business expense. There is no established universal rule that allows using the same invoice twice for each regional benefit. For living expenses/office rent, separate the personal part and the business part and check the special regime before automatic application. Mark doubtful compatibility as UNVERIFIED. Do not present it as a guaranteed saving.
• Asturias, age 30 in art. 14 sexdecies. The consolidated literal text contains an overlap: «1.500 euros for taxpayers aged between 26 and 30 years» and «1.000 euros for taxpayers aged between 30 and 35 years». However, the AEAT Manual 2025 expressly interprets the second group as 31–35, with the higher cap if in the year the person falls into two groups. The specification uses the AEAT clarification and keeps the reference so that the result can be explained.
• Legislative changes after 08.10.2026. 2026 is not yet closed: new or retroactive changes are possible. For now, the confirmed change for 2027 in this area is the Valencia scale. It does not mean that «all 2027 taxes are known». Neither the 2024 increase of the benefit for salaries, nor the old 2024 rates, nor the current 2026 Valencia scale must overwrite the 2025 calculation.
• Limit of the example, not a hidden assumption. Without the age, home/move expenses, other income, the start of activity and the distribution of operations by quarter, there is no single numerical answer. For the required example, all the missing parameters are set expressly. No builds/tests were run. The example was calculated arithmetically and was not checked by filing it in Renta WEB. Before implementation, the main agent must check the control example, the bracket limits and the negative-carry of the 130 with the official service.