Quarterly VAT + Income Tax Simulator for Spanish Freelancers (Forms 303 & 130)

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Data verified for 2026 · Last verified: August 29, 2026Official sources: AEAT· BOE

Select the quarter to settle

Guidance Simulator Notice (AEAT Forms 303 & 130) This tool provides an indicative estimation of standard direct estimation settlements (Form 303 Boxes 01-27, 28-45, 110, 78, 87; Form 130 Boxes 01-07, 12, 13, 14, 15, and 19). It excludes agricultural activities, special prorata VAT schemes, pre-2013 primary residence loan deductions (Box 16), and personal/family income tax deductions. Official declarations must be filed directly on the AEAT tax agency website.

Output VAT breakdown method

Break down by tax bases and statutory rates (21%, 10%, 4%, 0%) Directly enter total output VAT collected

Tax base at 21% (Standard VAT) (€)

Tax base at 10% (Reduced VAT) (€)

Tax base at 4% (Super-reduced VAT) (€)

Exempt or zero-rated transactions (€)

Total output VAT collected (€)

Deductible input VAT on business purchases and expenses (€) Sum of input VAT amounts you are legally entitled to deduct from your business invoices directly tied to your economic activity.

Pending compensation from prior periods — Box 110 Accumulated credit balance from earlier quarters available to offset this period.

Important: Under Spanish AEAT Form 130 rules, revenue, business expenses, and withholdings are strictly computed on a cumulative basis from January 1st to the end of the current quarter.

Nature of your economic activity in Spain

70% Withholding Rule (Article 109.2 IRPF Regulations): At least 70% of turnover in prior year (or period elapsed) had tax withheld.

Cumulative taxable gross income since Jan 1st (€)

Cumulative deductible expenses since Jan 1st (€) Includes business purchases, supplies, business insurance, and RETA self-employed Social Security contributions accrued since January.

Cumulative advance IRPF tax withholdings suffered since Jan 1st (€)

Advance payments already settled in previous quarters of this year (€)

Reduction for prior year net yield ≤ €12,000 (Box 13 / Art. 110.3.c RIRPF)

Negative results from prior quarters of same year to deduct (Box 15) Deductible up to the positive amount of Box 14 (Box 12 minus Box 13).

Quarterly Cash Flow Provision

Cash flow note: VAT and personal income tax (IRPF) are strictly separate tax liabilities governed by independent statutory models, settled through separate bank debits or NRC payment codes.

1. Liquidación IVA (Modelo 303)	0,00 €
2. Pago Fraccionado IRPF (Modelo 130)	0,00 €
Total Tesorería a Prever	0,00 €

Estimated VAT Result (Form 303)

0,00 €

Payable to the Spanish Tax Agency (AEAT)

Output VAT Collected	0,00 €
Deductible Input VAT	- 0,00 €
Estimated Pre-settlement VAT Balance	0,00 €
Prior credit balance available (Box 110)	0,00 €
Applied compensation (Box 78)	- 0,00 €
Remaining credit balance from prior periods (Box 87)	0,00 €
Negative balance generated in this quarter	0,00 €
Estimated Settlement Result	0,00 €

Note on Box 87 & Box 72: Following official AEAT instructions, Box 87 solely records remaining credits from prior periods (Box 110 − Box 78). Any negative balance generated in the current period is kept separate and may be eligible for future compensation according to Form 303 rules (Box 72).

Estimated Income Tax Advance (Form 130)

0,00 €

Payable to the Spanish Tax Agency (AEAT)

Rendimiento Neto Acum. (Casilla 03)	0,00 €
Pago a cuenta previo 20% (Casilla 04)	0,00 €
Retenciones Acumuladas (Casilla 06)	- 0,00 €
Pagos Trimestres Anteriores (Casilla 05)	- 0,00 €
Pago previo (Casilla 07 / 12)	0,00 €
Minoración rendimientos ≤ 12k (C. 13)	- 0,00 €
Negativos trim. anteriores (Casilla 15)	- 0,00 €
Resultado Liquidación (Casilla 19)	0,00 €

How Spanish Quarterly VAT and Income Tax Fractional Payments Work

In Spain, self-employed workers registered under the direct estimation regime face two primary quarterly tax liabilities administered by the State Tax Agency (AEAT): Value Added Tax (Form 303) and personal income tax fractional payments (Form 130). Understanding the mathematical and regulatory mechanics of both forms is vital to avoiding cash flow crises at the end of each quarter (April, July, October, and January).

Form 303: The Value Added Tax (VAT) Settlement

VAT is a neutral indirect consumption tax. As a freelancer, you act strictly as an intermediary tax collector for the Treasury. In Form 303, you settle the difference between the VAT you invoiced and collected from clients (output VAT / IVA devengado) and the deductible VAT you paid on legitimate business purchases (input VAT / IVA deducible). If you collected more than you paid, the positive balance must be deposited into the AEAT. If you suffered more VAT than you charged, the negative credit is carried forward to offset future quarters via Box 110.

Form 130: Why Magnitudes are Cumulative Since January 1st

Unlike VAT, the fractional income tax payment (Form 130) is not an isolated quarterly snapshot. Under Articles 109 and 110 of the Spanish IRPF Regulations, you compute cumulative gross revenues and cumulative deductible business expenses (including Social Security RETA contributions) from January 1st to the end of the quarter. The statutory 20% advance rate is applied to cumulative net profit, and you then deduct cumulative withholding taxes already suffered and payments already made in prior quarters of the same tax year.

What situations are excluded from this simulator?

Special VAT regimes: equivalence surcharge, cash accounting scheme (RECC), agricultural scheme, or travel agencies.
General or special VAT pro-rata apportionment when carrying out both taxable and exempt activities.
Specific statutory reductions under Article 110.3.c of the Spanish IRPF Regulations for low net income earners.
Objective estimation regimes (modules / Form 131).

Frequently Asked Questions about Quarterly Taxes

How does quarterly VAT (Form 303) settlement work for Spanish freelancers?

Under the Spanish VAT Law (Ley 37/1992), self-employed professionals calculate output VAT collected from clients and subtract statutory deductible input VAT paid on business expenses. If the result is positive, prior pending compensation credits (Box 110) are applied up to that positive amount (Box 78). Any remaining balance must be paid to the AEAT; if input tax exceeds output tax, a credit balance is generated to be carried forward (Box 87) to future quarters.

Why does Form 130 personal income tax use cumulative figures since January 1st?

Under Articles 109 and 110 of the Spanish IRPF Regulations (RIRPF), quarterly fractional payments are designed as progressive advance installments toward the annual tax liability. Each quarter recomputes total net income accrued since January 1st, applies the 20% rate, and subtracts previously paid installments and advance withholdings.

Who is legally exempt from filing quarterly Form 130 in Spain?

Under Article 109.2 RIRPF, self-employed professionals whose turnover in the previous calendar year was subject to statutory IRPF withholding on at least 70% of their invoices are exempt from filing Form 130 (for newly initiated activities, the 70% threshold applies to the elapsed period), settling their income tax solely via the annual Form 100 return.

What happens if my Form 303 VAT result is negative in the 1st, 2nd, or 3rd quarter?

A negative VAT balance in Q1, Q2, or Q3 is classified as "to compensate" (a compensar), generating an accumulated credit balance recorded as pending in Box 110 of subsequent quarters to offset future positive tax liabilities. A direct bank refund can only be requested in the 4th quarter (January).

Quarterly VAT & Income Tax Simulator

Quarterly Cash Flow Provision

How Spanish Quarterly VAT and Income Tax Fractional Payments Work

Form 303: The Value Added Tax (VAT) Settlement

Form 130: Why Magnitudes are Cumulative Since January 1st

What situations are excluded from this simulator?

Frequently Asked Questions about Quarterly Taxes

How does quarterly VAT (Form 303) settlement work for Spanish freelancers?

Why does Form 130 personal income tax use cumulative figures since January 1st?

Who is legally exempt from filing quarterly Form 130 in Spain?

What happens if my Form 303 VAT result is negative in the 1st, 2nd, or 3rd quarter?

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