Self-employed taxation

IRPF Withholding Calculator: Self-employed Spain 2026

Calculate IRPF withholding on your invoices: 15% general or 7% for new activities. Full breakdown with VAT and net to receive. Arts. 92-101 RIRPF.

Activity type

Taxable base (excl. VAT)

€

VAT rate

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Arts. 92-101 RIRPF (RD 439/2007) · Quarterly Form 111. Indicative calculator.

Legal basis

General rate 15% (Art. 95.1 RIRPF): Professional activities are subject to 15% withholding. Applies to lawyers, accountants, doctors, engineers and any non-entrepreneurial economic activity (IAE Section 2).

Reduced rate 7% new activity (Art. 95.1 RIRPF para. 2): The 7% rate applies in the year of activity commencement and the following two years. The self-employed must notify the payer in writing; otherwise the payer applies 15%.

Rental income 19% (Art. 100 RIRPF): Capital income from renting property to businesses or professionals is subject to 19% withholding. The owner issues an invoice with 19% withholding, paid by the tenant via Form 115.

Form 111 (AEAT): The payer remits withholdings quarterly to AEAT via Form 111. The self-employed can deduct these in Form 130 or the annual income tax return.

Other tax tools

Self-employed contribution AEAT penalties IBI property tax

IRPF withholding FAQ

How much IRPF withholding on self-employed invoices?

General rate 15% (Art. 95.1 RIRPF) for professional activities. Reduced rate 7% for new activities (start year + 2). Agricultural: 2%. Forestry: 2%. Property rental: 19%.

Who is required to withhold IRPF?

The PAYER (company or client), provided they carry on an economic activity. Private individuals (non-business payers) are NOT required to withhold (Art. 76 RIRPF).

How is withholding calculated on an invoice?

Total = (Base + VAT) − Withholding. Example: base €1,000, VAT 21% (€210), withholding 15% (€150) → Net to receive: €1,060. Withholding is applied on the taxable base.

What is the 7% reduced rate for new activities?

Applies in the start year and the following two years (Art. 95.1 RIRPF para. 2). Must be communicated to the payer in writing. Without notification, the payer applies 15%.