Geographic Deep Dives25 min read
Quarterly Taxes in Spain for Freelancers Using Modelo 303 and 130
For a freelancer with Spanish IVA and IRPF obligations, quarter close usually involves separate returns. **[Modelo 303](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-303-iva-autoliquidacion_/instrucciones-2026/instrucciones-02-12-2t-4t-2026.html)** reports VAT; **Modelo 130** reports income-tax instalments under direct estimation. This guide covers the ordinary quarterly workflow. IVA territory excludes the Canary Islands, Ceuta and Melilla; regional tax administrations and special regimes need their own checks.
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