Last Updated: April 2026
Being autónomo (self-employed) in Spain involves two completely separate tax obligations that catch many new registrants off-guard: IRPF income tax (paid quarterly via Modelo 130) and social security contributions (cuotas de autónomos, now on a progressive income-based system since 2023). Getting both right — and knowing what you can deduct from each — is essential to avoiding costly surprises.
This guide walks through the full autónomo tax calculation step by step, shows the new 2026 cuota bands, explains which expenses are deductible against IRPF and which aren't, and shows total effective rates at common income levels.
According to the Agencia Tributaria (AEAT), autónomos pay IRPF on net business profit at the same progressive rates as employees:
| Taxable Income (EUR) | State Rate |
|---|---|
| Up to €12,450 | 19% |
| €12,451–€20,200 | 24% |
| €20,201–€35,200 | 30% |
| €35,201–€60,000 | 37% |
| €60,001–€300,000 | 45% |
| Above €300,000 | 47% |
Note: These are the state (national) rates only. Spain also levies autonomous community (regional) IRPF at broadly similar rates — total effective rates are typically twice the state rate shown, ranging from approximately 19% at the lowest income levels to 47–54% at top incomes depending on region. Catalonia and Extremadura have the highest regional rates; Madrid and Navarra the lowest.
Autónomos benefit from the same personal allowance as employees: €5,550 for individuals under 65 (higher for older taxpayers). This amount is exempt from IRPF. Self-employed may also deduct €2,000 as a general professional expenses allowance (gastos de difícil justificación) — a flat-rate deduction introduced to compensate for everyday expenses that are hard to document.
Spain reformed the autónomo social security contribution system in January 2023, replacing the old flat-rate choice system with a 15-band progressive scale based on net annual income. Contributions are set annually and updated. The 2026 cuota bands are:
| Net Monthly Income | Monthly Cuota |
|---|---|
| Under €670 | €230 |
| €670–€900 | €260 |
| €900–€1,166.70 | €275 |
| €1,166.70–€1,300 | €291 |
| €1,300–€1,500 | €294 |
| €1,500–€1,700 | €294 |
| €1,700–€1,850 | €350 |
| €1,850–€2,030 | €370 |
| €2,030–€2,330 | €390 |
| €2,330–€2,760 | €415 |
| €2,760–€3,190 | €440 |
| €3,190–€3,620 | €465 |
| €3,620–€4,050 | €490 |
| €4,050–€6,000 | €530 |
| Above €6,000 | €590 |
Cuotas are paid monthly, typically via bank direct debit on the last business day of each month. At year end, the TGSS (social security treasury) compares contributions paid against actual net income and adjusts — demanding additional payment or issuing a refund if the declared income band was incorrect.
Autónomos who are not subject to professional retention (retención) by their clients must file Modelo 130 quarterly, paying 20% of net profit as an IRPF advance:
Example — Q1 at €15,000 revenue, €4,000 expenses:
If you invoice clients who are required to withhold IRPF at source (retención del 15% for established autónomos, 7% in the first 3 years), you do not file Modelo 130 quarterly — the retención serves as the advance payment. Instead, you reconcile everything in the annual IRPF return (Renta).
The key to reducing your autónomo IRPF bill is correctly claiming all allowable deductions. Deductible expenses reduce your net profit before IRPF is calculated:
Autónomos who register their home address as business premises can deduct a portion of home expenses (mortgage interest or rent, electricity, water, internet). The deductible portion = percentage of home area used exclusively for business × total expense. This requires the home to be officially registered as the business address (alta de autónomo) — the percentage typically accepted is 20–30% of home area.
Vehicles are notoriously difficult to deduct for autónomos — the AEAT requires the vehicle to be used exclusively for business, which is hard to demonstrate unless it is a work vehicle by nature (delivery van, taxi). Personal cars used part-time for business are generally not deductible without strong documentation.
VAT (IVA) paid on business expenses is separately reclaimable via the quarterly Modelo 303 declaration — it does not reduce IRPF profit directly, but reduces the net IVA paid to the AEAT.
The table below shows approximate total autónomo tax burden (IRPF + social security cuotas) at different annual net income levels. Figures use 2026 cuota rates, standard IRPF deductions (personal allowance + €2,000 professional expenses allowance + cuotas as deduction), and Madrid IRPF rates:
| Annual Net Revenue | Annual Cuotas | Taxable Profit (after cuotas) | Annual IRPF | Total Tax | Effective Rate |
|---|---|---|---|---|---|
| €20,000 | €3,348 | €16,652 | ~€2,040 | ~€5,388 | ~27% |
| €35,000 | €3,948 | €31,052 | ~€5,816 | ~€9,764 | ~28% |
| €50,000 | €4,980 | €45,020 | ~€11,457 | ~€16,437 | ~33% |
| €75,000 | €5,760 | €69,240 | ~€22,118 | ~€27,878 | ~37% |
| €100,000 | €7,080 | €92,920 | ~€34,016 | ~€41,096 | ~41% |
Autónomos in higher-rate regions (Catalonia, Valencia) pay 2–4 percentage points more IRPF than Madrid. The cuota deduction from IRPF is one of the most important — always include it as a business expense in your Modelo 130 quarterly calculations.
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Set Up Compliant Spanish Contracts →Under the 2023 progressive reform, cuotas range from €230/month (net income under €670/month) to €590/month (net income above €6,000/month). At €2,000/month net income, the cuota is approximately €390/month (€4,680/year). Cuotas are paid monthly and reconciled annually against actual income. Unlike the old system, you can no longer choose a contribution base arbitrarily.
Modelo 130 is Spain's quarterly IRPF advance payment for autónomos. You pay 20% of net profit (revenue minus expenses) each quarter. Deadlines: April 20 (Q1), July 20 (Q2), October 20 (Q3), January 30 (Q4). If your clients withhold IRPF at source (retención del 15% or 7%), you may not need to file Modelo 130 — check with your gestor or accountant.
Yes — and this is one of the most important deductions. The full annual cuota paid to social security is deductible as a business expense against your net profit before IRPF is calculated. At €4,980/year in cuotas, this saves approximately €1,850 in IRPF at the 37% marginal rate. Always include cuotas paid in your quarterly Modelo 130 expense calculation.
At €50,000 annual net revenue, combined IRPF + social security runs approximately 33% effective (Madrid rates). At €75,000 it's approximately 37%, and at €100,000 approximately 41%. Higher-rate regions (Catalonia, Valencia) add 2–4 percentage points. The progressive nature of both cuotas and IRPF means the marginal cost of each additional euro earned is significantly higher than the average rate.
Yes — unlike the UK or Germany, Spain has no small-business threshold for IVA (VAT) exemption for autónomos. You must register from the first invoice. The standard IVA rate on most services is 21%. You collect IVA from clients (Modelo 303 quarterly) and reclaim IVA on business expenses. Intra-EU B2B transactions use the reverse charge mechanism — no Spanish IVA charged to VAT-registered EU business clients.
Fully deductible: social security cuotas, professional fees (accountant, lawyer), business software and subscriptions, professional insurance, work phone and internet (proportional), professional training. Home office deductions require the home to be officially registered as your business address. Vehicle expenses are rarely deductible unless the vehicle is exclusively business-use. A flat €2,000 general professional expenses deduction is available without documentation.
The tarifa plana (flat rate) for new autónomos was reformed in 2023. The current version is a fixed €80/month cuota for the first year of new registration, regardless of income. This applies for 12 months, or 24 months if you were autónomo within the previous 2 years. After the tarifa plana period, you move to the standard progressive cuota system based on actual net income.