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Quarterly tax returns for freelancers

The step-by-step process for filing your quarterly Modelo 130 and Modelo 303 returns.

Last reviewed: 2026-06-15Quarterly deadlines fall in the first 20 days of April, July and October, and the first 30 days of January for Q4 — missing these windows can trigger a surcharge even if the return would have shown no tax owed.

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

Freelancers in Spain file two separate quarterly returns: Modelo 130 for income tax and Modelo 303 for VAT. This guide walks through the actual filing process and calendar; for what VAT itself involves, see our guide to VAT for freelancers.

Requirements

  • Applies to freelancers registered with the Agencia Tributaria, in most activity categories

Step-by-step process

  • Gather your quarter's income and expense records — every invoice issued and received during the three-month period
  • Calculate your Modelo 130 payment — generally 20% of your net quarterly profit (income minus deductible expenses), paid on account of your annual IRPF
  • Calculate your Modelo 303 VAT return — the VAT you charged clients minus the VAT you paid on deductible business expenses, with the difference paid to (or, if negative, credited from) the Agencia Tributaria
  • Submit both forms through the Agencia Tributaria's Sede Electrónica within the filing window — the first 20 days of April, July and October, and the first 30 days of January for the fourth quarter
  • Keep confirmation of submission and payment for your records

Required documents

  • All invoices issued and received during the quarter
  • Cl@ve or digital certificate, for online filing

Common mistakes

  • Missing a quarterly deadline in a quarter with little or no income, assuming no filing is needed — a filing is generally still required even at zero
  • Not reconciling Modelo 130 payments against the final annual Renta return, leading to confusion about what's already been paid

Practical tips

  • Many freelancers use a gestor specifically for the quarterly filing cycle, since the deadlines repeat four times a year and errors compound if one quarter is wrong
  • Set calendar reminders a week before each deadline — the four recurring dates are easy to lose track of alongside everything else in running a freelance business

How Tuchati can help

If you're new to quarterly filing and want help understanding the calendar and process, Tuchati can walk you through what to expect each quarter.

Quarterly tax returns for freelancers — Help Centre — Tuchati