The amounts run from 1 January to the last day of the quarter, not the quarter on its own. That is the commonest confusion: the modelo 130 looks at the whole year every time.
If you want it collected by direct debit your deadline is shorter: you must file by 15 April 2026. Filing later is still valid, but direct debit is no longer available and you will have to pay another way.
Article 109.2 exempts PROFESSIONAL activities from the instalment where at least 70 % of the previous year's income was subject to withholding tax. A business activity has no such exemption, because nobody withholds tax on its invoices. If you started this year, look at the percentage for the quarter itself rather than for last year.
Instalments paid in earlier quarters means the sum of the positive box 07 figures of this year's earlier returns; negative results means the sum of the negative box 19 figures you have not yet used. They are two different things and they travel through different boxes.
| Gross computable incomebox 1 | €15,000.00 |
| Tax-deductible expensesbox 2 | €5,000.00 |
| Net business incomebox 3 | €10,000.00 |
| 20 % of the net business incomebox 4 | €2,000.00 |
| Instalment for the activitybox 7 | €2,000.00 |
| Result of the self-assessmentbox 19 | €2,000.00 |
Educational estimate, not tax advice. It settles section I of the form, meaning direct assessment for activities other than farming, livestock, forestry and fishing; the módulos regime is declared on the modelo 131. The return itself is filed on the Spanish tax office's electronic site.
Spanish Quarterly Income-Tax Instalment (Modelo 130) Calculator by Calculadora Capital