As an
Autónomo, you are subject to three primary taxes:
- Income Tax (IRPF): You pay a percentage of your net earnings. Rates are progressive, starting at
19% for the first €12,450 and increasing up to 47% for higher earnings. Quarterly tax prepayments are required.
- VAT (IVA): Standard rate is 21% (some goods/services qualify for reduced rates). You must charge VAT on invoices and file VAT returns quarterly. Certain activities (e.g., medical services) may be VAT-exempt.
- Social Security Contributions: Spain introduced a
progressive system in 2023, where contributions are based on your declared net income:
1) Low earnings (<€1,300/month): Contributions start at around €230/month.
2) Higher earnings (>€4,000/month): Contributions can exceed €500/month.
3) New
Autónomos may qualify for a reduced flat fee of about €80/month for the first 12 months
You can hire a "gestor" to help you manage all these responsibilities. We have partnered with
TaxScouts who can help you manage all the Admin that comes with being Self-Employed in Spain.