Form 130 is the tax form for settling the fractional payment of Personal Income Tax (IRPF).

Self-employed workers, professionals and partners of civil companies and communities of goods must declare the profit of their economic activity. This means they must pay Personal Income Tax (IRPF).

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These taxpayers are obligated to make four quarterly payments throughout the year on account of the future income tax return.

Through this self-assessment, the accumulated profit from economic activity up to the moment of declaration is declared and a percentage of this profit is paid on account of the future income tax return.

Who is obligated to file Form 130?

All natural persons who carry out economic activities and declare Personal Income Tax through simplified estimation or normal direct estimation are obligated to file Form 130.

Only those self-employed who have at least 70% of their income from a professional activity and who have withholdings applied, may not file Form 130 quarterly.

In the case of civil companies and communities of goods, the fractional payment and the corresponding annual declaration for the income obtained will be made by each of the partners, in proportion to their participation in the company’s profit.

When should Form 130 be filed?

This form is filed during the first 20 days after the end of the quarter. That is:

• First quarter: April 1-20.
• Second quarter: July 1-20.
• Third quarter: October 1-20.
• Fourth quarter: January 1-20 of the following year.

If the deadline falls on Saturday, Sunday or a holiday, the deadline is extended until the next business day.

How to complete Form 130 for Personal Income Tax?

Depending on the result of the declaration (to pay or to refund), the form must be filed in one way or another:

• If the result of the declaration is positive, that is, to pay, Form 130 must be filed at any bank or savings bank and make the payment in cash. If the payment is domiciled, it can be filed electronically at the AEAT Internet office.
• If the result is negative, that is, it remains at 0, Form 130 can be filed through the Internet or in person at the Tax Agency offices.

When filing the income tax return, the amounts paid through Form 130 decrease the quota to pay (in case the declaration results in payment) or are added to the amount to be refunded (in case the declaration results in a refund).

Last update: 06.06.2017

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