What taxes does a freelancer pay in Spain?

IRPF: Personal income tax on net earnings

A self-employed professional (autónomo) pays Personal Income Tax (IRPF) on net earnings (gross revenue minus deductible expenses). Throughout the year you make quarterly installment payments, unless most of your income already bears professional tax withholdings. In the annual tax campaign you reconcile final results with your total global income.

VAT: Collecting and liquidating

Unless carrying out an exempt activity, an autónomo charges VAT on issued invoices and deducts VAT paid on eligible business purchases. The net difference is settled quarterly and supplemented with annual summary declarations.

Withholdings and informative returns

• If you employ staff or contract independent subcontractors, you must withhold and remit taxes periodically.
• If you lease business premises, you withhold tax from the landlord's rent.
• Annual informative returns must be filed, such as reporting transactions with third parties exceeding statutory thresholds.

Social Security contributions (cuota de autónomos)

Social Security contributions are paid monthly. Since 2023, contributions are tiered based on actual net earnings with year-end regularization. While not a tax, it is a key cash-flow factor to consider.

How we help you

We handle your accounting records, prepare and file quarterly and annual returns, remind you of upcoming maturities, and clearly explain which expenses are tax-deductible. Official information is available on the Spanish Tax Agency portal.