Spanish Invoice Withholding Tax Calculator
Calculate the tax base, VAT and — when it applies — Spain's IRPF withholding tax on a self-employed (autónomo) or professional invoice, so you know exactly what the client pays you.
How it is calculated
Base × VAT rateBase × withholding rateBase + VAT − WithholdingWithholding tax is always calculated on the tax base, never on the VAT-inclusive amount.
Source: Spanish IRPF withholding rates for professional activities, Reglamento del IRPF (Royal Decree 439/2007).
Example
An invoice with a €1,000 base, 21% VAT and the standard 15% withholding: VAT is €210, withholding is €150, so the client pays you €1,060. That €150 has already been paid to the Spanish Tax Agency on your behalf, as an advance payment toward your income tax.
Frequently asked questions
What withholding tax applies to a Spanish freelancer invoice?
The standard rate for self-employed professionals (autónomos) is 15% of the tax base. Newly self-employed workers can apply a reduced 7% rate during their first year of activity and the following two years, optionally.
Is the withholding calculated on the VAT or only on the base?
Only on the tax base. VAT is never part of the withholding calculation.
Who pays the withheld amount to the tax authorities?
The client (the payer) does, not you. It's an advance payment toward your Spanish income tax (IRPF), deducted later from your quarterly and annual tax return.
Do I need to withhold tax if my client is a private individual?
No. Withholding only applies when the payer is another self-employed professional or a business. Invoices to private consumers don't carry withholding tax.
What if I'm a newly self-employed professional?
You can apply the 7% rate during your first year of activity and the following two years, though it is optional — you can also choose the standard 15% if it suits you better.