Modelo 131 is the quarterly personal income tax (IRPF) prepayment for freelancers taxed under objective estimation, known as the modules system. The amount does not depend on what you invoice. A percentage is applied to the net income that results from the modules of your activity, and the withholdings you have borne are deducted. It is filed in April, July, October and January.
How the quarterly 131 payment is calculated under objective estimation
The starting point is the annual net income set by the indicators, indices or modules of your activity heading, such as staff, premises floor area or electrical power. Your actual sales and expenses play no part. That is why two businesses under the same heading with the same base data pay the same, even if one sells twice as much as the other.
The base data are taken as of 1 January of the year. If you start the activity during the year, they are taken on the start date. A percentage is applied to that income. The rules reduce it the more salaried staff the activity has, and the result is split across the quarters.
Agricultural, livestock and forestry activities in modules follow a different rule. The payment is calculated on the quarter's turnover, excluding capital grants and compensation payments, and not on the income derived from the modules.
In practice, a sole trader on the modules system knows from January how much they will pay each quarter if their base data do not change. That predictability is one of the reasons for choosing this regime.
What is deducted from the modules prepayment before you pay
The amount resulting from the percentage is not always what you pay in. Several items are deducted first, and the result can never be negative. If the deductions exceed the payment, the result box stays at zero.
| Item | Effect on the payment | When it applies |
|---|---|---|
| Percentage on income from modules | Adds: it is the payment base | Every quarter |
| Withholdings borne on your invoices | Deducts | If you invoice companies or professionals |
| 2 % agricultural or livestock withholding | Deducts | Sales of agricultural or livestock products |
| 1 % withholding on pig and poultry farming | Deducts | Pig fattening and poultry farming |
| Negative results from previous quarters | Deducts, if the rules allow it | Adjustments within the same tax year |
Not every modules activity bears withholding. A bar or a hairdresser charging private customers has none, because invoices to private individuals carry no IRPF withholding. By contrast, some business activities that invoice other companies do bear it, and that withholding reduces the quarterly payment.
What you pay over the four quarters is later deducted in the annual income tax return. If the prepayments exceed the final tax due, the difference is refunded there.
Modelo 131 filing deadlines in 2027: quarterly calendar
The 131 deadlines match those of modelo 303, the quarterly VAT return, so both self-assessments can be prepared at the same time.
| Period declared | Filing deadline | Note |
|---|---|---|
| Fourth quarter of 2026 | 1 to 30 January 2027 | Longest deadline of the year |
| First quarter of 2027 | 1 to 20 April 2027 | Same as the 303 |
| Second quarter of 2027 | 1 to 20 July 2027 | Same as the 303 |
| Third quarter of 2027 | 1 to 20 October 2027 | Same as the 303 |
Filing is mandatory even if the result is zero, as long as you remain registered under objective estimation.
Differences between modelo 131 for modules and modelo 130 for direct estimation
Freelancers outside the modules system file modelo 130. There the payment is 20 % of the actual net income accumulated since 1 January, minus previous prepayments and withholdings borne.
| Aspect | 131 (modules) | 130 (direct estimation) |
|---|---|---|
| Calculation base | Income set by the modules | Actual income minus deductible expenses |
| Amount | Predictable from January | Varies with what you invoice |
| Agricultural activities | Percentage of the quarter's income | 2 % of the quarter's income |
| Withholdings borne | Deducted | Deducted |
| Deadlines | April, July, October and January | April, July, October and January |
The practical difference lies in the risk. Under direct estimation, a weak quarter lowers the payment. Under modules you pay the same, but a very strong quarter does not raise the amount either.
Steps to prepare your modules prepayment every quarter
- Check your base data as of 1 January. Staff, floor area, power or tables must match the reality of the business.
2. Calculate the net income from modules. Apply the modules of your activity heading and any correction indices that apply to you.
3. Apply the percentage that corresponds to you. It depends on your salaried staff or, for agricultural activities, on the quarter's income.
4. Add up the withholdings borne. Check the invoices issued to companies that applied withholding to you.
5. Deduct and file on time. If the result is negative, declare zero. Pay or set up a direct debit before the deadline ends.
Even if your IRPF is calculated by modules, it is wise to issue and keep your invoices properly. If you use invoicing software, the invoicing systems regulation will affect you. You can read the VeriFactu guide for modules and the VeriFactu mandatory dates calendar.
Frequently asked questions
Do I have to file modelo 131 if I have not invoiced anything in the quarter?
Modelo 131 must be filed even if you have not invoiced anything, because the payment is calculated with the modules and not with sales. As long as you remain registered under objective estimation, you must file it on time every quarter, even if withholdings bring the result to zero.
Can the modules prepayment result in a refund?
The modules prepayment never results in a refund. If the withholdings borne exceed the calculated amount, the result is declared as zero. Anything overpaid during the year is recovered in the annual income tax return, where all the prepayments made are deducted.
Does a freelancer in modules have to comply with VeriFactu?
A freelancer in modules who invoices with software must comply with VeriFactu from 1 July 2027, the date currently in force in the BOE. Those who use no computerised invoicing system are excluded. The Spanish Tax Agency (AEAT) has announced a postponement to October 2028, pending publication in the BOE.
What happens if I file the quarterly modules payment late?
Filing the quarterly modules payment late, without a prior request from the AEAT, triggers a surcharge that grows with the delay. If the AEAT detects the missing return first, it can impose a penalty, which is usually more expensive than the surcharge. It is best to regularise as soon as possible.
If you invoice with software and are not sure when the rules apply to you, check your situation in 2 minutes with Fakturia's free VeriFactu risk diagnosis.