Mastering Spanish Autónomo Taxes: Modelo 130 & Modelo 303 Without Anxiety
As an *autónomo* in Spain, every quarter requires navigating *pago fraccionado* (Modelo 130 IRPF 20%) and quarterly VAT settlements (Modelo 303 IVA 21%). Here is how to keep your cashflow sovereign.
The Two Pillars of Spanish Freelance Tax
1. Modelo 130 (Quarterly Personal Income Tax Advance)
Autónomos under estimación directa must remit 20% of net business yield (Gross Revenue minus allowable Deductions) every quarter. If you spend gross revenue without reserving this 20%, you will face acute liquidity crises in April, July, October, and January.
2. Modelo 303 (Quarterly VAT Settlement)
You must calculate Output VAT charged to domestic and EU B2C clients, minus Input VAT paid on allowable expenses (*IVA soportado*). The net difference belongs to the Agencia Tributaria.
Equip Your Autónomo Business Today
Automatic Modelo 130 (20%) withholding, input VAT offset calculations, and US/UK multi-currency handling.
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