{"id":62972,"date":"2025-09-11T11:43:44","date_gmt":"2025-09-11T11:43:44","guid":{"rendered":"https:\/\/emprendix.com\/?p=62972"},"modified":"2025-09-11T11:43:44","modified_gmt":"2025-09-11T11:43:44","slug":"do-i-have-to-file-form-130-as-a-self-employed-worker","status":"publish","type":"post","link":"https:\/\/emprendix.com\/en\/do-i-have-to-file-form-130-as-a-self-employed-worker\/","title":{"rendered":"Do I have to file Form 130 as a self-employed worker?"},"content":{"rendered":"

The Form 130<\/strong> is the tool used by the Spanish Tax Agency (Hacienda) to collect personal income tax (IRPF) from self-employed workers whose income is not subject to withholding throughout the year. As \u00a0accountants in Palma de Mallorca<\/strong><\/a> we explain clearly when you must file it, who is required to do so, and what exceptions exist.<\/p>\n

This is a quarterly self-assessment for those who pay taxes under the direct estimation<\/strong> regime (normal or simplified). In other words, for those who, after their self-employed registration in Palma de Mallorca<\/strong><\/a>, determine their net income based on actual income and expenses.<\/p>\n

What exactly is declared in Form 130?<\/h2>\n

Form 130 is not just \u201cchecking boxes\u201d: it summarizes the quarter\u2019s profit and calculates the IRPF advance payment. Specifically, it includes:<\/p>\n