Spanish forms 303 and 130: quarterly boxes for the self-employed

Type your quarter totals and get the main boxes of form 303 (VAT: output, input, result, to carry forward or to refund) and form 130 (income tax instalment in estimación directa: 20 % of the year-to-date profit, withholdings, reduction), with the filing deadlines.

Quarter of 2026 Q1 (January-March) Q2 (April-June) Q3 (July-September) Q4 (October-December)

Income of the quarter (bases, without VAT)Taxable base at 21% (€)Taxable base at 10% (€)Taxable base at 4% (€)Taxable base at 0% (€)Exempt or non-VAT income (€)Not part of the output VAT, but counts as income in form 130.

Expenses of the quarterCurrent expenses with deductible VAT: base (€)Input VAT on those expenses (€)The VAT of your expense invoices, deductible part only.Capital goods: base (€)Their VAT is deducted in form 303; for income tax they are depreciated (put the depreciation in the next field).Input VAT on capital goods (€)Other income-tax deductible expenses, without VAT (€)Your autónomo Social Security fee, depreciation, salaries, insurance, interest…VAT to carry forward from earlier periods (€)The balance "a compensar" left in your previous form 303 (box 87 + negative result).

Income tax (IRPF)Income tax withheld from you this quarter (€)The withholdings on your invoices to companies and professionals (usually 15 %, or 7 % in the first years).Net business earnings of the previous year (€)For the reduction of up to 100 € per quarter. Leave empty if it was above 12,000 €; type 0 if you had no activity.

Earlier quarters of the same year

Form 130 is cumulative: add up the earlier quarters (or copy the amounts this tool gave you last quarter).

Income of the earlier quarters (€)Deductible expenses of the earlier quarters (€)Withholdings of the earlier quarters (€)Earlier instalments, box 05 (€)Sum of the positive box 07 of this year's earlier forms 130.Earlier negative results not yet used (€)Negative box 19 of earlier forms 130 that you haven't deducted yet.

Filing deadline

Q4 (October-December): from 1 January 2027 to 1 February 2027.

Form 303 (VAT)

Box	Item	Amount
07 · 09	Output VAT at 21% on €6,000.00	€1,260.00
04 · 06	Output VAT at 10% on €0.00	€0.00
01 · 03	Output VAT at 4% on €0.00	€0.00
150 · 152	Output VAT at 0% on €0.00	€0.00
27	Total output VAT	€1,260.00
28 · 29	Deductible VAT, current expenses (base €800.00)	€168.00
30 · 31	Deductible VAT, capital goods (base €0.00)	€0.00
45	Total deductible	€168.00
46	Result, general regime	€1,092.00
64 · 66	Sum of results, attributable to the State (100 %)	€1,092.00
110	VAT to carry forward from earlier periods	€0.00
78	Carried-forward VAT used this period	€0.00
87	Carried-forward VAT left for later periods	€0.00
69 · 71	Result of the return	€1,092.00

Result: €1,092.00 to pay.

Form 130 (income tax instalment)

Box	Item	Amount
01	Taxable income since 1 January	€6,000.00
02	Deductible expenses since 1 January	€1,100.00
03	Net earnings	€4,900.00
04	20% of the net earnings (0 if negative)	€980.00
05	Instalments of earlier quarters	€0.00
06	Withholdings and payments on account since 1 January	€900.00
07	Instalment before adjustments	€80.00
12	Sum of instalments (at least 0)	€80.00
13	Reduction, Regulation art. 110.3.c)	€0.00
14	Difference	€80.00
15	Negative results of earlier quarters	€0.00
17 · 19	Result of the return	€80.00

Result: €80.00 to pay.

For the next quarter

Form 130 starts again from zero in January. If you don't ask for the form 303 refund, the balance to carry to next year's Q1 (box 110) will be €0.00 plus this quarter's negative result.

How form 303 is calculated

Output VAT is each taxable base times its rate (21 %, 10 %, 4 % or 0 %), rounded to the cent. You subtract the deductible input VAT of your expense and capital-goods invoices. VAT carried forward from earlier periods is used up to the positive result; the rest stays pending. A positive result is paid; a negative one is carried forward to the next quarters, and only in the last period (Q4) can you ask for a refund.

How form 130 is calculated

Form 130 is cumulative: it uses income and expenses from 1 January to the end of the quarter. You pay 20 % of the year-to-date net earnings, minus what you already paid in this year's earlier forms 130 and minus the year-to-date withholdings your clients made. If that is negative, box 12 stays at zero. If your net business earnings of the previous year were 12,000 € or less, you subtract a reduction of 100, 75, 50 or 25 € each quarter. You don't have to file form 130 if at least 70 % of your professional income of the previous year had withholding.

What is not covered

Only the VAT general regime and income tax estimación directa for one activity in the common territory. It doesn't cover recargo de equivalencia, the simplified regime or módulos, prorrata (exempt supplies without the right to deduct), intra-EU or reverse-charge operations, cash accounting, the home-loan deduction of form 130 box 16, or corrective returns. The last filing day moves to Monday when it falls on a weekend, but holidays are not taken into account.

Indicative result from the totals you type: nothing is stored and it doesn't replace the official form, which recalculates the boxes. Before filing, check the amounts in: form 303 help and filing service (Pre303) ·form 130 help and filing

Sources: AEAT instructions for form 303, 2026 (Orden EHA/3786/2008, amended by Orden HAC/27/2026), and for form 130; Income Tax Regulation (RD 439/2007), arts. 110 and 111; VAT Law 37/1992, arts. 90 and 91. Boxes 27, 28-31, 45 and 46 are taken from the 2025 form in the AEAT VAT practical manual.

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