Self-Employed Tax Calculator Spain
Here's a comprehensive table summarizing the key information about self-employed taxes in Spain:
| Aspect | Details |
|---|---|
| Tax Residence | Must stay in Spain for more than 183 days or have core economic activities in Spain3 |
| Personal Income Tax (IRPF) | Progressive rates based on income; quarterly payments required3 |
| VAT (IVA) | General rate of 21%; quarterly filing (Modelo 303) and annual declaration (Modelo 390)1 |
| Social Security Contributions | General rate of 30.6% based on income; new system from 2023 with 15 income brackets6 |
| Deductions | Available for health insurance, office expenses, vehicle costs, etc. (up to 30% for home office)1 |
| Filing Requirements | Compulsory annual filing regardless of income level (from 2023-2024)4 |
| Tax Payment Schedule | Quarterly advance payments (20% of income minus expenses) or withholdings on invoices5 |
| New Autonomo Benefits | 80% discount for first 6 months, 50% for next 6 months, 30% for last 3 months (if eligible)2 |
| Expense Claims | Includes supplies, professional subscriptions, office expenses, phone/internet, partial vehicle use8 |
| Non-Resident Considerations | Different process for those working remotely or not living in Spain full-time4 |
| Registration Process | Register with Tax Agency, Social Security, and choose tax scheme10 |
This table provides a concise overview of the key aspects of self-employed taxation in Spain, including residency requirements, types of taxes, contribution rates, deductions, filing obligations, and special considerations for new autonomos and non-residents.