Last updated: September 2026
Spain Autónomo Invoicing: IVA + IRPF Retención Explained (2026)
Invoicing as an autónomo (self-employed professional) in Spain means juggling two taxes on every factura: IVA (VAT), which you add, and IRPF retención (income-tax withholding), which your client subtracts. Get either line wrong and your cash flow — or your relationship with Hacienda — suffers. This guide explains the 2026 rules in plain English, with worked examples.
Skip the maths with our Spain autónomo invoice calculator — pick your IVA rate, IRPF rate and client type and it builds the full itemised factura for you.
IVA on autónomo invoices: 21%, 10% or 4%
Spain's IVA rates in 2026:
- 21% — general rate, applies to most professional services
- 10% — reduced rate (e.g. hospitality, some cultural services, renovations)
- 4% — super-reduced (basic foodstuffs, books, medicines)
Some activities are exempt from IVA entirely — notably healthcare, education and certain financial or insurance services. If your activity is exempt, you simply do not charge IVA (and you state the exemption on the invoice). IVA you charge is declared quarterly via modelo 303 (and the annual summary modelo 390).
IRPF retención: who must apply it?
The withholding does not apply to every autónomo. It is mandatory for self-employed professionals carrying out activities listed in sections 2 and 3 of the IAE (Impuesto sobre Actividades Económicas) — broadly, professional and artistic activities: consultants, designers, developers, translators, architects, lawyers, and similar.
It applies only when your client is a Spanish company or another Spanish professional who is obliged to withhold. There is no withholding when you invoice:
- Private individuals (consumers)
- Clients outside Spain (foreign companies or individuals)
The client withholds the amount from your invoice and pays it to Hacienda quarterly via modelo 111. For you, it is an advance payment of your own income tax — it is credited against your annual Renta (IRPF return).
The three rates: 15%, 7% and 0%
15% — the general rate
Most established autónomos apply 15% IRPF withholding on the taxable base (the amount before IVA). This is the default: if in doubt, your client will apply 15%.
7% — new autónomos
If you registered as autónomo for the first time, you may apply the reduced 7% rate during your first year of activity plus the two following years. Example: register in March 2026 and you can use 7% for 2026, 2027 and 2028, switching to 15% on 1 January 2029.
The 7% rate is optional and improves cash flow — on €30,000 of annual billing it keeps roughly €2,400 more in your pocket during the year — but it is not free money: you settle the difference in your annual Renta. One warning: once you switch from 7% to 15%, you cannot go back to 7%. And if your income is high, 7% withholding may leave you with a large Renta bill — some high earners prefer 15% as "forced saving".
0% — when no withholding applies
Use 0% when invoicing foreign clients or private consumers, or for specifically exempt activities. If you believe an exemption applies to a Spanish business client, cite the legal basis on the invoice — otherwise the client will default to 15%.
Worked examples
Example 1 — established autónomo, 15% IRPF:
- Base imponible: €1,000
- IVA 21%: +€210
- IRPF retención 15%: −€150
- Total to receive: €1,060
Example 2 — new autónomo, 7% IRPF:
- Base imponible: €1,000
- IVA 21%: +€210
- IRPF retención 7%: −€70
- Total to receive: €1,140
Example 3 — EU business client (reverse charge):
- Base imponible: €1,000
- IVA: €0 — inversión del sujeto pasivo
- IRPF: €0 (foreign client)
- Total to receive: €1,000
Notice the retention is always calculated on the base before IVA — a frequent error is applying it to the IVA-inclusive total.
EU and foreign clients: reverse charge
When you invoice a VAT-registered business in another EU country, Spanish IVA is not charged — the inversión del sujeto pasivo (reverse charge, Art. 84 of Ley 37/1992, the Spanish VAT law) applies, and the client self-assesses in their country. Your invoice must show both VAT numbers and the reverse-charge mention. These sales are reported on modelo 349 (recapitulative statement). There is also no IRPF withholding for foreign clients.
What your factura must show
- Your name/business name, NIF, and address; the client's details and NIF
- Sequential invoice number and issue date
- Description of services, base imponible, IVA rate and amount, IRPF rate and amount, and the final total
- For reverse charge: the inversión del sujeto pasivo mention and both parties' VAT IDs
Frequently asked questions
Do I apply IRPF withholding if my client is a private individual?
No. Withholding only applies when the client is a Spanish company or professional obliged to withhold. Invoices to consumers carry IVA (if applicable) but 0% IRPF.
I'm a new autónomo — must I use the 7% rate?
No, it is optional. You can use 15% from day one if you prefer. But remember: if you start with 7% and later move to 15%, you cannot return to 7%.
What happens to the withheld amounts?
Your client pays them to Hacienda via modelo 111 each quarter. The amounts appear as advance payments on your annual Renta return — they reduce what you owe or increase your refund.
Do I charge IVA to clients outside the EU?
Services to non-EU business clients are generally outside the scope of Spanish IVA or exempt — check the place-of-supply rules for your specific service. No IRPF withholding applies to foreign clients in any case.
What if my activity is exempt from IVA?
You do not charge IVA, and some exempt activities are also free from IRPF withholding (e.g. certain medical or educational services). State the exemption and its legal basis on the invoice, and confirm with a gestoría if unsure.
Disclaimer: This article is for information only and is not professional tax advice. Spanish tax rules are detailed and fact-specific — confirm your invoicing with a gestoría or asesor fiscal before filing.