Download the official personal income tax (IRPF) form 130 in PDF format, administered by the Tax Agency.
Form 130 is a document that self-employed workers who are in normal or simplified direct estimation have the obligation to present to the Tax Agency every three months.
This is the form that the self-employed use to present the fractional liquidation of personal income tax payments to the treasury.
Form 130 is presented to the Treasury 4 times a year:
- First term: From April 1 to 20
- Second term: From July 1 to 20
- Third term: From October 1 to 20
- Fourth term: From January 1 to January 30
Who must present Form 130 IRPF?
A significant number of the self-employed must present form 130:
- Entrepreneurs registered in an activity classified as (IAE headings), as long as they are not in the module system, in which case they must present form 131.
- The self-employed who carry out a professional activity, unless at least 70% of their income from the professional activity had been withheld or deposited on account in the previous year. This means they are exempt from presenting form 130 if they have charged with retentions more than 70% of their billing to companies, self-employed workers, and legal entities based in Spain.
- Those who participate in a community of properties in terms of the income that corresponds to them, depending on the percentage of participation in the organization.
In which ways you can present Form 130 of personal income tax (IRPF)?
Since 2015, there are only two ways of filling out Form 130:
- Electronic submission through the Tax Agency website. Without a doubt, this is the most recommended system. You can do it yourself or it is almost better to count on our support, it is always good to leave tax matters in the hands of specialists.
- Printed presentation of the form generated by the application that the Tax Agency itself makes available on its website, which allows you to create the form in PDF format and print it out to present it at the bank or at the Tax Agency.