Shadow Modelo 130 — Q3 2026
Cumulative year-to-date through Q3 (Q2 = Q1+Q2, …). Rates last verified: 2026-07-20 — edit rates.
| A — YTD income (gross, all income categories) | €16,230.00 |
| B — YTD deductible expenses (in-Mod. 130 categories, after 50% rules) | €1,853.93 |
| C — Gastos de difícil justificación: 5% × max(0, A−B), capped €2,000.00/year | €718.80 |
| Base = A − B − C | €13,657.27 |
| Quota = 20% × max(0, Base) | €2,731.45 |
| D — YTD retentions withheld by clients | €1,980.00 |
| E — Mod. 130 payments made for previous quarters this year (auto-summed) | €852.10 |
| Estimated payment = max(0, Quota − D − E) | €0.00 |
Estimates for cross-checking only, not tax advice; the accountant's filing is authoritative.