Spain's autónomo taxes: forms 303, 130 and dues
As an autónomo taxed on actual profit (estimación directa), you have two appointments with the tax agency every quarter. Form 303 settles the VAT you charged minus the VAT you paid, and in January form 390 sums up the year. Form 130 pays 20% of your year-to-date profit in advance towards income tax (IRPF), unless clients already withhold tax on most of your invoices. On top of that you pay a monthly social security contribution based on your real net income.
Who has to comply
It applies from the day you start billing as an individual: before that you register in the census with form 036, since form 037 was scrapped in February 2025. Quarterly returns are due from 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter and form 390. A deadline that falls on a Saturday or public holiday moves to the next working day.
Key dates
- 27 Jul 2022Royal Decree-law 13/2022 is published and sets contributions for autónomos by real net income.
- 1 Jan 2023The new contribution system starts: you pick a bracket by expected income and it is adjusted once the year's figures are known.
- 3 Feb 2025The simplified census form 037 disappears: registering, changes and deregistering go through form 036 only.
- 1 Jul 2027Autónomos must invoice with VeriFactu-adapted software (see our VeriFactu guide).
Tools that support it
Holded fills in forms 303, 130 and 390 from your books and files them with its Presentar en AEAT button.
Anfix files forms 303, 130 and 390 with the tax agency from inside the app and gives you the official receipt.
On the Fiscalidad plan Cuéntica prepares your quarterly and annual forms to file with your digital signature; supervised plans file them for you.
TaxDown's autónomo plans file your quarterly VAT and income tax payments, withholdings and their annual summaries.
From the Local plan, Xolo files forms 303, 130, 111 and 115 each quarter and the annual summaries; Lite leaves filing to you.
Quipu fills in forms 303 and 130 from your income and expenses; you review, download and file them yourself.
Declarando's software generates your quarterly forms but says it does not file them: you download them and submit them at the tax agency's site.
Contasimple calculates forms 303 and 130 and gives you a file to upload to the tax agency with your digital certificate.
FacturaDirecta generates your tax forms in one click as a file you upload to the AEAT website; you file them yourself.
Billin, now TS Facturas, explains how to fill in form 303 by hand; we found no page showing it prepares or files the forms.
Questions
Which forms does an autónomo file every quarter?
The usual two are form 303 for VAT and form 130 for income tax payments on account. You file the 303 even when it comes out at zero, and the 130 too, as a nil return. If you have staff or pay other professionals, you add form 111 for the tax you withhold, and form 115 if you rent premises. In January, with the fourth quarter, you also file the annual VAT summary on form 390.
How much do I withhold on my invoices?
If you are a professional billing companies or other autónomos, you show 15% income tax withholding on the base amount. In the year you start and the two after, you can apply 7% instead, as long as you tell the client. Your client pays that amount to the tax agency for you, and you deduct it in your annual return. Invoices to private individuals carry no withholding.
Do I file form 130 if clients already withhold tax?
No, if at least 70% of your professional income last year had tax withheld. In that case your clients already pay your income tax in advance, and the agency exempts you from the 130. If you work mostly for consumers or foreign clients, you won't reach 70% and must file it. The amount is 20% of your profit so far this year, minus withholdings and earlier quarterly payments.
How much is the autónomo social security fee?
Since 2023 it depends on your net income: revenue minus expenses, with an extra 7% deduction for general costs (3% for company director partners). You choose a bracket based on what you expect to earn and can change it up to six times a year. Once the tax agency passes on your real figures, social security refunds or charges the difference. If you register for the first time, you pay a flat 80 € a month for 12 months.
How does VeriFactu fit with my quarterly taxes?
VeriFactu does not change forms 303 or 130; it changes the software you invoice with. From 1 July 2027 autónomos must invoice with adapted software. If yours also prepares your tax forms, the VAT figures come straight from the same recorded invoices. Our VeriFactu guide covers the details, dates and exemptions.
Official sources
- Agencia Tributaria: plazo de presentación del modelo 303
- Agencia Tributaria: exonerados de la presentación del modelo 390
- Agencia Tributaria: pagos fraccionados del IRPF (folleto de actividades económicas)
- Agencia Tributaria: pagos fraccionados, plazos de declaración e ingreso
- Agencia Tributaria: cuadro de tipos de retención
- Agencia Tributaria: alta en el censo de empresarios, profesionales y retenedores (modelo 036)
- Agencia Tributaria: orden de modificación de las declaraciones censales (supresión del modelo 037)
- Seguridad Social: nuevo sistema de cotización para autónomos
- BOE: Real Decreto-ley 13/2022, de 26 de julio