Freelancer Tax in Spain
Calculate your net income as a freelancer or self-employed worker in Spain for 2026.
Freelancer tax system in Spain
Freelancers in Spain register as Autónomos with the Seguridad Social and the Agencia Tributaria. They pay a flat monthly social security contribution under the new quota system based on real net income, plus progressive IRPF (income tax) at rates from 19% to 47%. New Autónomos can benefit from a reduced flat rate of €80/month in social contributions during their first year (tarifa plana).
- •IRPF: progressive 19%–47% on net taxable income (ingresos minus gastos deducibles)
- •Social security (Seguridad Social): monthly quota based on income brackets, from ~€230 to ~€530/month
- •Tarifa plana: €80/month for new Autónomos in their first 12 months
- •VAT (IVA): 21% standard rate, quarterly declarations (Modelo 303)
- •Quarterly IRPF prepayments via Modelo 130 (20% of net profit)
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