Self-employed taxes in Spain (2026 guide for expats & freelancers)
- Servando Espanol
- 5 mar
- 6 Min. de lectura
Self-employed taxes in Spain are mainly paid to two institutions: the Spanish Tax Agency (Agencia Tributaria) and the Social Security system.
Most of our clients are technology and marketing consultants working remotely with two or three clients in their home countries, mainly in other European countries or the United States. Even if they do not have Spanish clients, they must comply with Spanish tax obligations.
They submit quarterly income tax payments (IRPF), usually 20% of their net profit, and quarterly VAT returns. In many cases, their invoices are VAT-exempt because they provide B2B services to foreign companies. However, VAT returns must still be filed.
In addition, they pay monthly Social Security contributions. During the first year, new self-employed professionals benefit from a reduced flat rate of around €80 per month. From the second year onwards, contributions are calculated based on income brackets, typically starting at around €200 per month depending on earnings.
One common misconception is that if you do not charge Spanish VAT, you do not need to file VAT returns. This is incorrect.
If your clients are based in other EU countries and you provide B2B services, you must register in the ROI (Registro de Operadores Intracomunitarios) in order to issue VAT-exempt invoices under the reverse charge mechanism. In addition, you are required to file the corresponding quarterly VAT returns and EU transaction declarations, even if no Spanish VAT is charged.
We explain the full process step by step in this guide: How to register as self-employed (autónomo) in Spain.
What taxes do self-employed pay in Spain?
In general, self-employed taxes in Spain involve three main obligations:
IRPF (Personal Income Tax)
VAT (IVA)
Social Security contributions
IRPF (Income Tax)
Every quarter, self-employed professionals must file an IRPF advance payment (Modelo 130). This consists of declaring quarterly income and expenses and paying at least 20% of the net profit.
At the end of the year, the annual income tax return (Modelo 100) is filed. The final tax is calculated based on progressive rates ranging approximately from 19% to 47%, depending on total income and personal circumstances. The quarterly payments are deducted from the final amount due.
In certain cases, new self-employed professionals may benefit from a 20% reduction on net profit during the first years of activity, provided specific legal requirements are met.
VAT (IVA)
Most of our clients invoice companies outside Spain, mainly within the EU. These B2B services are usually VAT-exempt under the reverse charge mechanism.
However, even if no Spanish VAT is charged, quarterly VAT returns (Modelo 303) must still be filed.
To invoice EU companies without VAT, freelancers must be registered in the ROI (Registro de Operadores Intracomunitarios). We usually handle this registration when the client registers as self-employed.
Social Security
The other key institution is the Spanish Social Security system, which manages healthcare and social benefits.
Self-employed professionals must pay monthly contributions based on their income bracket, typically starting at around €200 per month.
During the first year, new autónomos benefit from a reduced flat rate of around €80 per month.
In some regions, such as Madrid, additional incentives may apply, including the so-called “tarifa cero”, which may reimburse contributions during the first year if requirements are met.
How much do self-employed actually pay?
Real case: German technology consultant earning €40,000 in Spain
To better understand how self-employed taxes work in practice, here is a real case based on one of our clients.
Profile
Nationality: German
Activity: Technology consultant
Clients: 2–3 companies based in Germany
Annual gross income: €40,000
No other income sources
Registered as self-employed in Spain
Eligible for the flat rate
Annual deductible expenses
Expense category | Annual amount (€) |
Software subscriptions | 1,200 |
Holded (invoicing software) | 200 |
Business travel (Germany) | 3,000 |
Tax advisor fees | 840 |
Coworking space | 2,400 |
Social Security (flat rate) | 960 |
Total deductible expenses | 8,600 |
Net profit calculation
Concept | Amount (€) |
Gross income | 40,000 |
Total deductible expenses | -8,600 |
Net profit | 31,400 |
This net profit is the taxable base for IRPF purposes.
IRPF – Quarterly payments (Modelo 130)
Self-employed professionals pay 20% of their net profit every quarter as an advance payment.
Annual IRPF advance payments: 31,400 × 20% = €6,280
Quarterly payment: €6,280 ÷ 4 = €1,570 per quarter
Annual income tax return (Modelo 100)
At the end of the year, the final income tax is calculated based on progressive brackets.
Assuming an effective rate of approximately 19%:
31,400 × 19% ≈ €5,966
Since €6,280 was already paid during the year:
Concept | Amount (€) |
Total paid during the year | 6,280 |
Final tax calculation | -5,966 |
Refund received | 314 |
Social Security (Tarifa Plana)
Concept | Amount (€) |
Monthly contribution | around 80 |
Annual cost | 960 |
This amount is mandatory, paid monthly and fully deductible as a business expense.
Deductible expenses for freelancers in Spain
Below are some of the most common deductible expenses that can reduce your net income and therefore lower the quarterly IRPF payments you have to make.
Many of our clients are freelancers and digital nomads who typically work from home. One of the most common questions they ask is whether it is possible to deduct part of the rent for the apartment where they live and work.
With the guidance of your tax advisor, it may be possible to deduct a portion of your housing costs, provided certain requirements are met. For example, the landlord may need to issue a separate invoice for the part of the property used for professional activity, and the workspace must be properly declared to the Spanish tax authorities.
In addition to housing-related expenses, there are several other important business costs that freelancers commonly deduct:
Social Security contributions
All self-employed professionals in Spain must pay monthly Social Security contributions. These payments are fully deductible as a business expense and reduce your taxable income for IRPF purposes. During the first year, many freelancers benefit from the reduced flat rate.
Software and professional subscriptions
Most consultants rely on digital tools to work efficiently. Subscriptions to software such as Microsoft 365, Google Workspace, project management tools (like Jira or Asana), design platforms, analytics tools or invoicing software such as Holded are generally deductible if they are used for professional purposes.
Internet and home office utilities
If you work from home and have declared part of your home as your workspace with the Spanish Tax Agency, you can deduct a portion of utilities such as electricity, water, gas and internet. The deduction usually applies to a percentage of the household bills based on the size of the workspace.
Professional advisory services
Fees paid to your tax advisor, accountant or lawyer are fully deductible. Most freelancers working with international clients prefer professional tax support to ensure their quarterly tax filings and compliance obligations are handled correctly.
Business travel and work-related trips
Travel expenses related to your professional activity can also be deducted. This may include flights, trains or accommodation when visiting clients, attending industry conferences or travelling for work meetings. As always, these expenses must be properly documented and related to your activity.
How to register as autónomo in Spain
In order to work as a freelancer from Spain, most of our typical clients need to register as self-employed (autónomo) from day one. This involves registering with both the Spanish Tax Agency (Agencia Tributaria) and the Social Security system.
In most cases, our clients contact us once they have obtained their NIE number, which allows them to work legally in Spain. At that point, we guide them through the registration process and ensure that everything is set up correctly from the beginning.
We explain the full process step by step in this guide: Freelance consultants in Spain with one EU client.
Tax deadlines for freelancers in Spain
Many expats believe they do not become tax residents until they spend more than 183 days in Spain.
In reality, most of our clients relocate with the clear intention of establishing themselves in Spain from day one. When they relocate their centre of economic interest to Spain and effectively establish their professional activity here, they may be considered Spanish tax residents from that moment, depending on the specific circumstances of the case.
For a typical client like the one described above, the main tax forms are:
Modelo 130 – Quarterly IRPF
Advance payment of 20% of net quarterly profit.
Deadlines:
Q1 → until 20 April
Q2 → until 20 July
Q3 → until 20 October
Q4 → until 30 January
Modelo 303 – Quarterly VAT return
Filed even if invoices are VAT-exempt.
Deadlines:
Q1 → until 20 April
Q2 → until 20 July
Q3 → until 20 October
Q4 → until 30 January
Modelo 349 – EU transactions declaration
Required when invoicing EU companies.
Usually filed quarterly (April, July, October, January).
Modelo 100 – Annual income tax return
Filed between April and June of the following year.
Social Security contributions
Paid monthly.
If eligible for the flat rate:around €80 per month during the first year.
Do you need an accountant in Spain?
Most of our clients are technology and marketing consultants working remotely for international companies.
They generally earn sufficient income to consider professional tax advice an affordable investment.
Paying an annual advisory fee of up to €840 provides peace of mind and ensures that all tax and accounting obligations are properly handled.
By delegating their tax responsibilities, they can focus entirely on their work and business growth without worrying about Spanish bureaucracy.
They prefer clarity, structure and reliability over uncertainty and administrative stress.
Comentarios