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The short answer
Modelo 130 is the quarterly IRPF prepayment for autónomos in estimación directa: you pay 20% of cumulative net income for the year, less earlier payments and Spanish withholdings, between 1 and 20 April, July and October and 1 and 30 January, per the Agencia Tributaria. Professionals are exempt only if at least 70% of their income was subject to Spanish retención, which Nigerian clients do not apply, so most freelancers with Nigerian clients must file.
If your clients are in Nigeria, the quarterly Modelo 130 works exactly as it does for anyone else, with two differences: nobody withholds Spanish tax from your fees, and your invoices may be in dollars or naira. This guide walks through the calculation with figures from the Agencia Tributaria's own instructions (updated 11 September 2026).
Who has to file
The AEAT instructions say Modelo 130 is filed by individuals carrying on economic activities in estimación directa (normal or simplified). Professionals are not obliged to file if, in the previous year, at least 70% of their income from those activities was subject to retención or ingreso a cuenta.
That exemption is designed for professionals whose clients are Spanish businesses, which withhold IRPF on invoices. A Nigerian company does not apply Spanish retención. Any Nigerian withholding tax it deducts is foreign tax, not a Spanish retención, so it does not count towards the 70%. If most of your income comes from Nigeria, expect to file every quarter.
Deadlines
| Quarter | Filing window |
|---|---|
| 1st (Jan–Mar) | 1 to 20 April |
| 2nd (Apr–Jun) | 1 to 20 July |
| 3rd (Jul–Sep) | 1 to 20 October |
| 4th (Oct–Dec) | 1 to 30 January of the following year |
If the last day falls on a Saturday or non-working day, it moves to the next working day, according to the instructions.
How the 20% is calculated
The return is cumulative. Each quarter you report income and deductible expenses from 1 January to the end of that quarter, apply 20% to the cumulative net income (box 03 to box 04), then subtract what you already paid in earlier quarters this year (box 05) and any Spanish withholdings (box 06). If cumulative net income is negative, box 04 is zero.
There is also a reduction for low earners in box 13, based on the previous year's net income from the activity, if that was €12,000 or less:
| Previous year net income | Reduction per quarter |
|---|---|
| Up to €9,000 | €100 |
| €9,000.01 to €10,000 | €75 |
| €10,000.01 to €11,000 | €50 |
| €11,000.01 to €12,000 | €25 |
Worked example (example figures, no low-income reduction)
| Q1 | Q2 (cumulative) | |
|---|---|---|
| Income from Nigerian clients, in euros | €9,000 | €19,500 |
| Deductible expenses (cuota, software, share of home costs) | €3,000 | €6,500 |
| Net income (box 03) | €6,000 | €13,000 |
| 20% (box 04) | €1,200 | €2,600 |
| Less earlier payments (box 05) | €0 | €1,200 |
| Spanish withholdings (box 06) | €0 | €0 |
| To pay | €1,200 | €1,400 |
Check: 20% of €13,000 is €2,600; less €1,200 already paid leaves €1,400.
Invoices in dollars or naira
Every figure on Modelo 130 is in euros, so each foreign-currency invoice needs a euro value. We did not find, on the AEAT pages we opened, a single published rule on which rate to use. A common approach is an official reference rate on the invoice date, applied consistently and documented. Agree it with your gestor and keep the rate source with each invoice. If you keep money in dollars and convert later, ask how the difference is treated. Multi-currency record-keeping is covered in bookkeeping in naira, dollars and euros.
Nigerian withholding tax and Modelo 130
If a Nigerian company deducted WHT, record the income gross and keep the WHT receipt. Box 06 is for retenciones and ingresos a cuenta; Nigerian tax is foreign tax, and the Spain–Nigeria agreement (Article 24) deals with relief for tax paid in the other state as a deduction from Spanish tax, limited to the Spanish tax on that income. That relief is normally claimed in the annual return, not on Modelo 130. Confirm with your gestor, and see reclaiming Nigerian withholding tax.
Common mistakes with Nigerian income
- Entering only the net amount received: if a Nigerian company withheld tax, the income is the gross invoice, not what reached your account.
- Mixing up quarters: an invoice dated in March belongs in the first quarter even if the dollars arrive in April. Work from invoice dates and keep the payment dates alongside.
- Forgetting earlier payments: because the return is cumulative, leaving box 05 empty means paying the same tax twice.
- Skipping a quarter with no payments: if income was invoiced but not paid, it can still count. Ask your gestor before leaving a quarter out.
- Counting bank charges as zero: SWIFT and conversion charges on Nigerian payments are business costs; keep the bank advice so they can be claimed as expenses where allowed.
The AEAT procedure page for Modelo 130 (updated 3 August 2026) offers electronic filing, a paper pre-declaration form and filing using data from earlier returns. Since 2023 you can also import your record books to complete the form, which helps if your bookkeeping is already in euros.
IVA is a separate return
Modelo 130 is income tax only. Services to a business established outside the EU are not subject to Spanish IVA, according to the AEAT, but you may still file the quarterly IVA return; see the Modelo 303 guide.
Where Pryme fits
A Pryme Business Account keeps each client's payment in the currency it arrived in, which makes it easier to match invoices to receipts at quarter end. Verifiable statements from Pryme receipts, powered by VerifyDoc.ai, give your gestor a record that can be checked as unaltered.
Questions people ask
Do I file Modelo 130 if all my clients are in Nigeria?
Usually yes. The 70% exemption depends on Spanish retención, which Nigerian clients do not apply.
When is Modelo 130 due?
From 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter, per the AEAT instructions.
Is Nigerian withholding tax entered as a retención?
Box 06 is for retenciones and ingresos a cuenta. Nigerian tax is foreign tax, relieved under the treaty, usually in the annual return. Check with your gestor.
What if I made a loss in a quarter?
If cumulative net income is negative, box 04 is zero, according to the instructions.
Sources
- Agencia Tributaria: Modelo 130, instrucciones (updated 11 Sep 2026) · accessed Oct 2026
- Agencia Tributaria: Modelo 130 procedure page (updated 3 Aug 2026) · accessed Oct 2026
- Spain–Nigeria double taxation agreement, English text (Ministerio de Hacienda) · accessed Oct 2026
- Agencia Tributaria: IVA en prestaciones de servicios, comercio exterior (updated 13 Oct 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.