do<\/em> include withholding, and you may be exempt if more than 70% of your income is withheld.<\/li>\n<\/ul>\nRemember: for companies and other self-employed professionals you must apply IRPF withholding<\/strong> (generally 15%, or 7% for new freelancers). For individuals, there is no withholding<\/strong>; only VAT<\/strong> is applied when required.<\/p>\nWhen is the deadline to file Form 130?<\/h2>\n Form 130 is a quarterly return<\/strong> for IRPF advance payments. Each partner in civil societies or partnerships must file it proportionally to their share in the profits. The usual deadlines are:<\/p>\n\nQ1: April 1\u201320<\/li>\n Q2: July 1\u201320<\/li>\n Q3: October 1\u201320<\/li>\n Q4: January 1\u201330<\/li>\n<\/ul>\n(If the last day falls on a non-business day, the deadline is extended to the next working day according to the AEAT calendar).<\/p>\n
What about self-employed under the modules regime?<\/h2>\n Those taxed under objective estimation (modules)<\/strong> do not<\/strong> use Form 130; instead, they must file Form 131<\/strong>. Under modules, tax is calculated using objective parameters<\/em> (such as business premises size, electricity consumption, number of employees, etc.), not actual income and expenses.<\/p>\n\nDirect estimation (normal or simplified):<\/strong> Form 130.<\/li>\nObjective estimation (modules):<\/strong> Form 131.<\/li>\n<\/ul>\nSummary<\/h2>\n Form 130<\/strong> is used to pay quarterly IRPF advances for self-employed workers under direct estimation whose income is not sufficiently withheld. There are exceptions when 70% or more of income is already subject to withholding, particularly for professionals or agricultural activities. If you are taxed under modules, the correct form is Form 131<\/strong>.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"Form 130 for self-employed workers: what it is, who must file it, what is declared, deadlines, and exceptions. Everything you need to know about this form.<\/p>\n","protected":false},"author":1,"featured_media":62970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74,20,56],"tags":[],"class_list":["post-62972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-self-employed","category-uncategorized","category-tax"],"yoast_head":"\n
Do I have to file Form 130 as a self-employed worker? - Gestor\u00eda Emprendix<\/title>\n \n \n \n \n \n \n \n \n \n \n \n \n\t \n\t \n\t \n \n \n \n\t \n\t \n\t \n