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TAX · PENALTY RISK

File quarterly IRPF provisional income tax payments (Modelo 130) — due Jan/Apr/Jul/Oct

Quarterly prepayments of income tax for the self-employed, filed in the title's months: each quarter you compute profit so far and pay a slice of tax on account, which your annual renta later reconciles. Miss a quarter and surcharges accrue — this is calendar work, and it's precisely what gestors' quarterly packages exist for.
WHEN IT'S DUE
A yearly obligation — each year's window closes at the end of October.
WHY IT MATTERS
Missing this can trigger a financial penalty. Verified against an official government source (AEAT, extranjería, BOE).
WHAT COMES FIRST
Register as self-employed: file Modelo 036 with Hacienda, then register with Social Security (RETA) the same day or within 60 days (Modelo 037 was abolished in 2025)
View the official source ↗
LOLA'S TIP
If in doubt, a gestor can prepare this in a day — cheap insurance against a mis-filing.
Where does this fall in your move?
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Guidance only — not legal or tax advice.
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