Browse 2 Gruv blog articles tagged Modelo 130. Tax filings, invoicing rules, and treaty guidance for cross-border operators.
The form numbers describe different obligations. Modelo 036 registers your activity and tax position; 111 reports withholding you make as a payer; 130 makes instalments toward your own income tax; 303 reports VAT; and 390 is a VAT annual summary where required. Modelo 037 belongs to older guidance: it was abolished on February 3, 2025.
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.
