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Updated September 2026 · IVA 21% / 10% / 4% · IRPF 15% / 7%

Spain Autónomo Invoice Calculator

Calculate IVA and IRPF retención on your factura — see exactly what your client pays and what lands in your account — and generate a professional, print-ready invoice.

1 · Calculate your invoice

Amount before taxes.
Withholding only applies to Spanish companies/professionals.
7% applies in your first year of activity + the 2 following years.
ℹ️ Reverse charge applies: invoicing an EU business means 0% IVA with the "inversión del sujeto pasivo" mention, and no IRPF withholding.
ℹ️ Private consumer: no IRPF withholding applies — the client pays the full amount including IVA.
Base imponible1.000,00 €
IVA (21%)210,00 €
Subtotal1.210,00 €
IRPF retención (15%) — withheld by client−150,00 €
Net to receive1.060,00 €

2 · Invoice

A professional factura is generated automatically from the calculator above. Edit any field before printing or copying.

FACTURA

Invoice no.
Date

From (seller)

Seller details are saved in this browser only.

Bill to (customer)

DescriptionQtyUnit priceAmount
1.000,00 €
Base imponible1.000,00 €
IVA 21%210,00 €
Retención IRPF 15%−150,00 €
Total a percibir1.060,00 €
Tip: in the print dialog, set destination to "Save as PDF" and uncheck "Headers and footers" for a clean one-page invoice.

How IVA and IRPF work on a Spanish autónomo invoice

When a Spanish freelancer (autónomo) invoices a company, two taxes appear on the factura. IVA (value-added tax) is added on top of the base amount at 21% (general rate), 10% or 4% for reduced-rate activities, or 0% when the service is exempt. IRPF retención is then subtracted: the client withholds a percentage of the base amount and pays it directly to Hacienda as an advance on your income tax. You recover or settle the difference when you file your annual tax return (modelo 100).

The standard withholding rate is 15% for professional and artistic activities. If you registered as autónomo recently, you can apply the reduced 7% rate during your first year of activity and the two following years — you must state it explicitly on the invoice. Withholding does not apply when your client is a private consumer, and it does not apply to invoices issued to foreign clients. For services to VAT-registered businesses in other EU countries, the reverse charge (inversión del sujeto pasivo) applies instead: you invoice 0% IVA and the client accounts for the VAT in their country.

Rates verified for 2026: IRPF 15% general / 7% new autónomo (Art. 101.5 LIRPF), IVA 21% / 10% / 4% (Ley 37/1992).

Frequently asked questions

When do I use 7% instead of 15% IRPF?
During your first calendar year registered as a professional autónomo and the two following years. Example: if you register in March 2026, you may apply 7% in 2026, 2027 and 2028, switching to 15% from 1 January 2029. Mention "Retención IRPF 7% conforme al artículo 95.1 del Reglamento del IRPF" on the invoice.
Do I withhold IRPF for foreign clients?
No. IRPF withholding only applies when the payer is a company or professional with tax residence in Spain. For EU business clients you use the reverse-charge mechanism (0% IVA); for non-EU clients the service is generally outside the scope of Spanish IVA.
What if my client is a private individual?
No IRPF withholding applies. The client simply pays base + IVA in full.
Does every autónomo have to apply withholding?
No — only professional and artistic activities (IAE sections 2 and 3). Business/trade activities (section 1, e.g. retail) invoice without withholding and settle IRPF via quarterly modelo 130 payments.
What legal text goes on a reverse-charge invoice?
Include the mention: "Inversión del sujeto pasivo — Art. 84.Uno.2º, Ley 37/1992". Both you and your client should also be registered in VIES for intra-EU transactions.

Last updated: September 2026 · Rates verified for 2026.

Disclaimer: This tool is for information only and is not professional tax advice. Tax rules depend on your activity and circumstances — consult a gestoría or tax advisor for your specific case.

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