Autónomo tax in Spain
Being autónomo in Spain means three things: IRPF (income tax), IVA (VAT) and a monthly Social Security (RETA) contribution. Here are the 2025/26 headline figures.
The headline figures
- IRPF income tax (state scale): 19% up to €12,450, 24%, 30%, 37%, 45%, and 47% over €300,000 — combined with your region's scale.
- IVA (VAT) is 21% standard; you file Modelo 303 (VAT) and Modelo 130 (20% advance IRPF) each quarter.
- RETA Social Security is a monthly quota based on real net income; new autónomos get the tarifa plana of €80/month for the first year.
Quick tax estimate
Estimate your Spain tax below. For the full breakdown, open the dedicated Spain calculator.
Estimated total tax
€18,012
Effective rate 34.6% on €52,000 net profit
IVA (VAT): autónomos generally charge 21% IVA on invoices — ≈ €12,600 on sales minus ≈ €1,680 on expenses ≈ €10,920 net IVA payable to Hacienda (Modelo 303), separate from your income tax. IRPF also varies by autonomous community (CCAA).
Estimates use 2026 Spanish figures: the aggregated IRPF income-tax scale and the RETA social-security minimum contribution base by income tier. Regional (CCAA) rates vary and IVA is separate. Simplified estimate for planning only — not tax advice.
Spain freelancer tax — FAQ
How much tax does an autónomo pay in Spain?
IRPF income tax runs from 19% to 47% on net profit (combined state + regional scales), plus 21% IVA and a monthly RETA social-security quota. New autónomos pay a flat €80/month RETA for the first year.
Which forms does an autónomo file?
Modelo 303 for VAT and Modelo 130 for the quarterly 20% IRPF advance, then the annual Renta (Modelo 100) between April and June.
Figures are current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.