2026 bracketsFree calculator

Self-employed quarterly VAT + IRPF in 30 seconds

Calculate your quarterly Modelo 303 (VAT) and Modelo 130 (IRPF, personal income tax) payment by entering just your revenue and expenses. Applies an automatic 5% expense allowance if you're under simplified direct estimation. Includes an annual projection with 2026 IRPF brackets. 100% in your browser.

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Quarter details

Quarter

Quarterly revenue (VAT excluded)

€

Deductible expenses (VAT excluded)

€

Self-employed contribution + rent + utilities + software + materials

Output VAT

Input VAT

Withholdings applied to you (€)

Only if you invoice professionals and they withhold IRPF (typically 15%).

Previous installment payments this year (€)

Total of Modelo 130 filings already submitted in earlier quarters this year.

Simplified direct estimation Applies an automatic 5% deduction for hard-to-justify expenses (max 500 €/quarter)

IRPF brackets

2026 state IRPF tax brackets

The calculator uses indicative consolidated brackets. Your region (CCAA) may have slightly different regional brackets. Cofactu applies your specific region's brackets when it runs your actual year-end closing.

Bracket	From	To	Rate
1	0 €	12.450 €	19%
2	12.450 €	20.200 €	24%
3	20.200 €	35.200 €	30%
4	35.200 €	60.000 €	37%
5	60.000 €	300.000 €	45%
6	+300.000 €	∞	47%

Inside Cofactu

The same boxes — but filled in for you

You don't enter income and expenses by hand every quarter. Cofactu pulls from your real invoices, expenses and withholdings, calculates every box on the 303 and the 130, and leaves the form ready to file with the AEAT.

The 130 (IRPF) is filled the same way, from the same data — no spreadsheets, no copying boxes by hand.

Deadlines

When to file Modelo 303 and Modelo 130

Modelo 303 — Quarterly VAT

Quarterly · 1st-20th of the following month

Q1 (January-March) → April 1-20
Q2 (April-June) → July 1-20
Q3 (July-September) → October 1-20
Q4 (October-December) → January 1-30

See the Modelo 303 guide →

Modelo 130 — IRPF installment payment

Same deadlines as Modelo 303

Quarterly, same dates as Modelo 303. If your net income is negative or withholdings cover the amount due, you still file the form declaring €0 — it's not optional.

See the Modelo 130 guide →

FAQ

Frequently asked questions

Does this calculator work for me if I'm under objective estimation (modules)?

Not exactly. This calculator applies to self-employed workers under normal or simplified direct estimation (the majority). Under modules, the IRPF and VAT calculation is completely different — it's based on variables like your premises' m², number of employees, or contracted kilowatts, rather than actual income and expenses. If you'd like a modules calculator, email us at hola@cofactu.com and we'll add it to the roadmap.

What's the difference between normal and simplified direct estimation?

Simplified estimation lets you deduct an additional 5% of net income for hard-to-justify expenses (max 2.000 €/year). Normal estimation doesn't. To qualify for simplified estimation, your turnover in the previous year generally must be below 600.000 €/year. The calculator applies the 5% if you check the 'simplified' box.

Why does the calculator use the state IRPF brackets?

Because IRPF has a state portion (the same across all of Spain) and a regional portion that varies by CCAA (autonomous community). The calculator shows indicative consolidated brackets. For your exact real calculation, you need to apply your specific region's brackets — Cofactu does this automatically when you file your forms.

How is Modelo 130 (IRPF installment payment) calculated?

It's 20% of your cumulative quarterly net income for the year, minus the withholdings your clients have already applied and any previous installment payments made during the same year. If the result is negative, you don't pay anything — but you still have to file the form declaring €0. In Cofactu, the calculation is automatic using the invoice, expense, and withholding data we already have.

Does the calculator send my data to any server?

No. All calculations happen in your browser using JavaScript. Cofactu doesn't collect, store, log, or send the data you enter to any server. You can close the tab or disconnect from the internet — the calculator will keep working.

Why does the annual projection assume the quarter repeats 4 times?

It's the fastest way to give you an indicative estimate. We know that reality is seasonal — you earn more in some quarters than others. It's just a rough order of magnitude so you know whether you'll land in the 24%, 30%, or 37% bracket by year-end. For the exact real calculation, you need all your actual quarters — Cofactu handles that automatically when your annual closing comes around.

What expenses can I deduct as a self-employed worker?

Self-employed social security contribution (RETA), rent for your premises or a proportional share of your home if you work from there, utilities (electricity/water/internet) on a pro-rata basis, materials and supplies, software subscriptions, training, accounting/advisory fees, professional association dues if applicable. Cofactu imports these expenses via OCR from receipts/invoices or via email-to-invoice and categorizes them automatically.

Tired of calculating Modelo 303 and Modelo 130 by hand every quarter?

Cofactu does it automatically. It pulls from your invoices, expenses, and withholdings, calculates the boxes, and files with the AEAT in one click. No spreadsheets, no surprises.

Try Cofactu free See all 7 AEAT forms