The modelo 100 is the annual income tax return (IRPF). It calculates the year's final IRPF and reconciles it with what was already prepaid through retenciones and modelo 130 payments. It's filed during the Renta campaign, usually between April and June.
The modelo 100 is the annual income tax return: the yearly settling-up of your IRPF. Here you work out how much IRPF you actually owed for the whole year and compare it with what you'd already prepaid.
Everything you prepaid during the year — your clients' retenciones and your modelo 130 payments — is deducted here. If you prepaid too much, you get a refund; if too little, you top up the difference. It's filed during the Renta campaign, usually between April and June.
The annual return isn't a separate tax: it's the final tally of the IRPF you were already paying. If you kept your retenciones and 130s tidy through the year, the modelo 100 rarely brings big surprises.
During the annual Renta campaign, which usually runs from April to late June. The exact dates are published each year by the tax office. It settles the previous year's final IRPF against what was already prepaid through retenciones and modelo 130 payments.
Cece takes care of what weighs on your day-to-day (projects, payments, proposals, tax calculations) and surfaces the numbers that matter, so they stop weighing on you and you can get back to what counts.
