Self-employed in Spain: what you pay and why

Social Security contribution, income tax (IRPF), VAT and how much to set aside each month, with every figure explained and its legal source. In your browser: nothing leaves your device.

What I keep

My quarters

Foreign client

Self-employed or company?

Other countries

Amounts excluding VAT

What you invoice (€)

Business expenses (€)

Not counting the Social Security contribution, which is calculated

Of which, with VAT (€)

Those whose invoice carried VAT: you deduct it

Autonomous community

Excluding Basque Country, Navarre and Canary Islands (different regime)

Age

Children living with you

Under 25, with no income of their own above €8,000

Of which, under 3

% invoiced to businesses or professionals

Spanish ones: they withhold IRPF on the invoice

% invoiced with Spanish VAT

A business outside Spain is not charged it

7 % withholding (new self-employed)

20 % reduction for starting an activity

Flat rate (tarifa plana)

You keep per month1,893 €after expenses, contribution and IRPF · 22,714 € per year

Set aside each month588 €for VAT and the IRPF not withheld: 20 % of what you invoice

Social Security contribution427.22 €/monthband 7 of the general table

Expenses 10 €Contribution 14 €IRPF 13 €For you 63 €of every €100 you invoice (excluding VAT)

IRPF for the year4,559 €average rate 17.6 % · marginal 27.8 %

In the June tax return841 €refunded

VAT to pay over the year7,056 €charged 7,560 € − paid 504 € · 4 form 303 returns

Already paid in advance5,400 €withholdings on invoices; no form 130 (≥ 70 % with withholding)

Simulation with 2026 figures (Social Security, state IRPF and VAT) and the 2025 regional scale, the latest the AEAT publishes. No tax credits or other income. It helps you understand your numbers; it does not replace an adviser.