Quarterly tax calculator: VAT and IRPF

Estimate what you'll pay this quarter with Modelo 303 (VAT) and Modelo 130 (income tax prepayment), and when it's due.

This quarter's numbers

Quarter

Income this quarter (without VAT)

Spanish business clients

€

You add 21% VAT and they withhold IRPF. Example figures throughout.

Spanish private individuals

€

Businesses in other EU countries

€

Reverse charge: no Spanish VAT.

Clients outside the EU

€

Expenses this quarter

Expenses with 21% VAT (amount without VAT)

€

Software, equipment, coworking, phone… with a proper invoice in your name.

Expenses without VAT

€

Insurance, bank fees, foreign subscriptions without Spanish VAT…

Your monthly cuota de autónomos

€

IRPF your clients withhold

70% or more of my income had IRPF withheld last year
Then you don't have to file Modelo 130.

Total to pay this quarter

€0

VAT you charged
VAT you paid on expenses
Modelo 303 (VAT)
Profit this quarter
Already withheld by clients
Modelo 130 (IRPF)

2026 quarterly deadlines

If you pay by direct debit (domiciliación), you must file earlier: by the 15th, or the 25th in January.

Quarter	Period	File between	Direct debit until

Common questions

This is an estimate, not tax advice. It assumes the general 21% VAT rate, simplified direct estimation, and that earlier quarters followed a similar pattern. The official Modelo 130 is cumulative from 1 January, so your real figure can differ. In the Canary Islands, Ceuta and Melilla, VAT doesn't apply.