Your numbers for the quarter.
Two returns and a projection.
This free calculator estimates the quarterly VAT (Modelo 303) and income tax instalment (Modelo 130) of a self-employed person in Spain under direct estimation. Enter income and expenses once; the VAT result, the instalment and the annual estimate change with you, without sending data out of the browser.
Tax tool · 2026Modelo 303 + Modelo 130
No sign-up · no email · local calculation
Move one figure.
Read the whole quarter.
The controls and the result share the same surface so every change is visible at once.
Modelo 303 — VATTO PAY
€2,415.00
- Output VAT charged
- €3,150.00
- Input VAT deductible
- €735.00
Modelo 130 — income tax instalmentTO PAY
€2,200.00
- Gross net income
- €11,500.00
- – Automatic 5% expenses (simplified regime)
- -€500.00
- Net income
- €11,000.00
- 20% instalment (net income × 0.20)
- €2,200.00
Indicative annual projection
If you keep this level of activity for all 4 quarters, your annual net income would be €44,000.00 and your annual income tax (IRPF) €11,981.50 (effective average rate 27.2%).
See the breakdown by bracket ↓
- €0.00 - €12,450.00 (19%)€2,365.50on €12,450.00
- €12,450.00 - €20,200.00 (24%)€1,860.00on €7,750.00
- €20,200.00 - €35,200.00 (30%)€4,500.00on €15,000.00
- €35,200.00 - €60,000.00 (37%)€3,256.00on €8,800.00
The annual projection
changes bracket by bracket.
We apply the consolidated state brackets as guidance. Your autonomous community may change the final result.
| 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% |
The 303 and the 130
close on the same dates.
- 0120 AprilFirst quarter
- 0220 JulySecond quarter
- 0320 OctoberThird quarter
- 0430 JanuaryFourth quarter
Even if net income is negative or the withholdings cover the amount, the Modelo 130 is filed declaring zero.
The same boxes.
But they come from your documents.
Cofactu takes real invoices, expenses and withholdings, calculates the 303 and the 130 and leaves the result ready to review.
| [01] | Taxable base 21% · from your invoices | €15,000.00 |
|---|---|---|
| [03] | Output VAT | €3,150.00 |
| [28] | Deductible input VAT · from your expenses | €735.00 |
| [71] | Result · to pay | €2,415.00 |
The 130 (income tax) is filled in the same way, from the same data — no spreadsheet and no copying boxes by hand.
The result gives guidance.
These answers give the context.
What the estimate includes, what changes by region and when you need the real data for the whole year.
Is this calculator useful if I am under the module system (estimación objetiva)?
Not exactly. This calculator is for Spanish autónomos (self-employed people registered in Spain) under normal or simplified direct estimation, which is the majority. Under modules, income tax (IRPF) and VAT are calculated completely differently — from variables such as the square metres of the premises, the number of employees or the contracted kilowatts, not from real income and expenses. If you would like a modules calculator, write to hola@cofactu.com and we will add it to the roadmap.
What is the difference between normal and simplified direct estimation?
The simplified regime lets you deduct an additional 5% of net income for hard-to-document expenses (maximum €2,000 a year). The normal regime does not. To be in the simplified regime, your turnover in the previous year must generally be under €600,000. The calculator applies the 5% if you tick “simplified”.
Why are the IRPF brackets in the calculator the state ones?
Because IRPF (Spanish personal income tax) has a state part, the same across Spain, and a regional part that varies by autonomous community. The calculator shows consolidated indicative brackets. For your exact figure you need to apply the brackets of your specific region — Cofactu does it automatically when you issue your returns.
How is the Modelo 130 (IRPF instalment) calculated?
It is 20% of the accumulated quarterly net income of the year, minus the withholdings your clients have already applied and the earlier instalments paid in the same year. If the result is negative you pay nothing — but you still have to file the return, declaring 0. In Cofactu the calculation is automatic from the invoice, expense and withholding data we already hold.
Does the calculator send my data to a server?
No. The whole calculation runs in your browser with JavaScript. Cofactu does not collect, store, log or send to any server the data you enter. You can close the tab or go offline — the calculator keeps working.
Why does the annual projection assume the quarter repeats four times?
It is the quickest way to give an indicative estimate. We know real income is seasonal — you earn more in some quarters than in others. It is only an order of magnitude so you know whether you will end the year in the 24%, 30% or 37% bracket. For the exact calculation you need all the real quarters — Cofactu has it automatically when the annual close arrives.
What expenses can I deduct as an autónomo?
Autónomo social security contribution (RETA), rent of the premises or the proportional part of your home if you work from it, utilities (electricity/water/internet) in proportion, materials and supplies, software subscriptions, training, advisory/accountancy fees, and professional association fee if applicable. Cofactu imports these expenses through OCR of receipts/invoices or through email-to-invoice and categorises them automatically.
Your invoices already contain
the calculation for the next quarter.
Cofactu gathers income, expenses and withholdings, prepares the boxes of the 303 and the 130 and keeps the origin of each figure so you can review it.
