This calculator provides estimates based on 2025 Spanish tax rates and social security brackets. Actual amounts may vary based on your autonomous community, specific deductions, and individual circumstances. This is not financial advice - consult a gestor or tax advisor for your specific situation.
Frequently Asked Questions
Everything you need to know about being autónomo in Spain
How much does it cost to be autónomo in Spain?
The cost depends on your income. New autónomos can benefit from the tarifa plana at €80/month for the first 12–24 months. After that, social security is based on your real net income, ranging from €200 to €590/month in 2025. On top of this, you pay IRPF (income tax) on your profits, which ranges from 19% to 47% depending on your tax bracket.
What is the tarifa plana for autónomos?
The tarifa plana is a flat-rate social security discount for new autónomos in Spain. You pay just €80/month for the first 12 months, and can extend it for another 12 months if your income is below the minimum wage (SMI). This makes Spain one of the most affordable countries in Europe to start freelancing.
What taxes do autónomos pay in Spain?
Autónomos pay four types of tax: (1) Social Security (RETA) - monthly payment based on your income bracket. (2) Quarterly VAT (Modelo 303) - 21% IVA collected from clients minus IVA on your business expenses. (3) Quarterly IRPF advance (Modelo 130) - 20% of your quarterly profit, unless your clients withhold IRPF. (4) Annual income tax (Renta/Modelo 100) - your total annual income tax declaration filed between April and June.
What is the 15% IRPF retention on invoices?
When you invoice Spanish companies or other autónomos, they typically withhold 15% of the base amount as IRPF and pay it to Hacienda on your behalf. This acts as an advance payment against your annual income tax. If you enable this in the calculator, you won't need to file Modelo 130 quarterly. New autónomos can apply a reduced 7% retention for their first 3 years of activity.
What is the difference between estimación directa and simplificada?
Estimación directa simplificada is the most common method for autónomos. It allows you to deduct a flat 7% of your net income (up to €2,000/year) as "hard-to-justify expenses" (gastos de difícil justificación), on top of your actual deductible expenses. Estimación directa normal requires more detailed accounting but may allow higher deductions if you have significant business costs. Most autónomos with revenue under €600,000 use the simplified method.
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