Modelo 130: IRPF installment payment in 30 seconds.
If you're self-employed under direct estimation, you must pay 20% of accumulated profit each quarter as an advance payment toward IRPF. Cofactu calculates the base, aggregates income and expenses, applies withholdings, and files the 130 directly with the AEAT.
Official BOE file signed and submitted · Confirmation CSV stored in the audit log
Frequency
Quarterly
Q1: April 1-20 · Q2: July 1-20 · Q3: October 1-20 · Q4: January 1-30 of the following year
AEAT method
Fichero AEAT BOE
Cofactu generates the official BOE file, signs it with your FNMT certificate, and submits it. You get a confirmation CSV.
Time with Cofactu
≈ 30 seconds
vs. 5-10 min downloading and uploading manually to the AEAT portal.
Who has to file Modelo 130?
- Self-employed under direct estimation (normal or simplified)
- Professionals with agricultural, livestock, or fishing activities (with specific boxes)
- Excluded: self-employed with >70% of billing to businesses that already withhold (since the withholding already covers the advance payment)
- Excluded: activities under modules (objective estimation) — use Modelo 131
The main boxes of Modelo 130
Cofactu fills them in automatically from your invoices, expenses, payroll, or rental income. It shows them in an editable preview before filing — you never submit without reviewing.
| Box | Name | What it covers |
|---|---|---|
| 01 | Assessable income for the period (accumulated) | Sum of income subject to the installment payment from January 1 through the end of the quarter. Cofactu aggregates it from your issued invoices. |
| 02 | Deductible expenses for the period (accumulated) | Sum of deductible expenses from January 1 through the end of the quarter. Aggregated from your expenses in Cofactu. |
| 03 | Net income (01 - 02) | Accumulated profit for the year up to the quarter. The base used to calculate the installment payment. |
| 04 | Previous installment payment | Sum of installment payments already made in previous quarters of the same year (Q1, Q1+Q2, Q1+Q2+Q3 as applicable). |
| 05 | €100/month deduction (fixed costs) | If the reduced deduction applies to you (low income), you subtract €100 per month of the quarter. Cofactu applies it if your net income is below the threshold. |
| 07 | Withholdings borne during the period | IRPF withholdings your clients have applied on issued invoices. Cofactu aggregates them from your invoices with a withholding field. |
| 08 | Amount due / to deduct | Final result: 20% of net income minus previous payments minus deduction minus withholdings. If negative, it carries forward as offsettable in the next quarter. |
What Cofactu covers today for this model
Covered
- Normal and simplified direct estimation
- Automatic calculation of 20% of net income
- Year-to-date accumulation (automatic subtraction of the year's previous installment payments)
- Withholdings borne (box 07) from issued invoices with withholding
- €100/month deduction for low income (box 05)
Not yet covered
- Agricultural, livestock, or fishing activities with a specific regime (basic coverage)
- Objective estimation / modules (this goes with Modelo 131, not 130)
We expand coverage sprint by sprint. If a specific case is blocking you, write to us at hola@cofactu.com.
Common errors when filing this model
Cofactu validates these cases before submission and explains them with human-readable feedback before generating the file. If AEAT rejects it, we tell you exactly which box to check.
- 1xxx — Expired certificate or no AEAT permissions to file the 130
- 4001 — Filer's NIF not registered for this activity
- 4002 — Incorrect reconciliation (e.g. box 04 doesn't match the sum of the year's previous 130 filings)
- 5xxx — Incorrect BOE file format
- Inconsistency with the 303 — the 130's income must reconcile with the issued invoices register (same period)
If you file Modelo 130, you probably also file
Models that typically go together for tax purposes — Cofactu aggregates the data between them automatically.
Modelo 303
Quarterly VAT
See guide
Modelo 111
IRPF withholdings
See guide
Modelo 347
Transactions with third parties
See guide
See the full summary of the 7 AEAT models Cofactu covers.
Frequently asked questions
Does Cofactu file it directly or just download the file?
What happens if the AEAT rejects my 130?
Do I need a digital certificate?
What if most of my invoices have withholding?
How is the €100/month deduction calculated?
What happens if the result is negative?
How does it reconcile with the annual Renta at year-end?
File your Modelo 130 from Cofactu
The Free plan includes full VeriFactu invoicing. To file with AEAT from the app you need the Pro plan or higher. No lock-in.