Autonomo taxes cuts down to three pieces: social security, income tax, and VAT. Nail each and your bill is never a shock again.
Autonomo taxes: the three types at a glance
Think of VAT as money you hold for the state – not a real cost if you invoice correctly.
Social‑security quota – healthcare and pension wrapped together
Seguridad Social funds your doctor visits now and a pension later.
- Months 1‑12: flat €87 a month, whatever you earn.
- From month 13: choose the band matching average profit. You can switch in January, May, July, and September.
Example. Lucía earns €1 400 a month after costs. Year 1 she pays €80. Year 2 she lands in the €302 band – a straight swap, no hidden fees.
Income tax (IRPF)
Quarterly you send 20 % of net profit (Modelo 130). That keeps you square with Hacienda until the annual return (Modelo 100) in June.
How it works. Total your profit, run it through the table, subtract the 20 % you already sent. Owe more? Pay the gap. Overpaid? Get a refund.
Example. Mario earns €100 000 net profit in 2025. He has already paid €20 000 in quarterly deposits (20 %). Final IRPF across the bands totals about €35 900, so he owes another €15 900 in June.
VAT (IVA) – money you collect, not money you keep
VAT is an extra line on your invoice. You collect it from the client, subtract the VAT you paid on business costs (input VAT), and send the rest to Hacienda – it never counts as your income.
File Modelo 303 every quarter. Pay the difference between VAT collected and VAT paid on costs.
Example. Charge a client €10 000 + 21 % VAT → €2 100 collected. Spend €300 + 21 % VAT on software → input VAT €63. At the end of the quarter you balance the books: 2 100 – 63 = €2 037 paid to Hacienda.
You can use platforms like renn to track your VAT balance automatically.
Bottom line
Autonomo taxes break into social quota, income tax, and VAT. Understand each piece, log deductions, and run the autonomo taxes Spain calculator before every quarter. Master those three and autonomo taxes stop being scary in 2025.
And lastly, if you want to set up your autonomo online, you can do it with renn.
