Spain Autónomo Tax Guide: Cuota, IRPF and What You Keep

The four things every autónomo pays

Being an autónomo in Spain means juggling four separate things: the monthly cuota to Seguridad Social, quarterly IRPF (income tax), quarterly IVA (VAT) that you collect and pass on, and once a year the renta — the annual reconciliation.

1. Cuota de autónomo

Since 2023 the cuota is banded by real net income. You declare an expected annual net income; Hacienda assigns a band; and you pay a flat monthly cuota — roughly €200 at the lowest band and rising past €500–€600 for higher earners. There's a "tarifa plana" for first-year autónomos of about €80/month.

The cuota funds pension, healthcare and unemployment cover. Unlike percentage taxes, it hits fixed every month — small months feel much heavier because of it.

2. IRPF (income tax)

IRPF is progressive: roughly 19% on the first ~€12,450, 24%, 30%, 37%, 45% and higher (47% at the top). It's charged on net profit — invoices minus deductible business expenses, minus the cuota. Most mid-income autónomos land at an effective IRPF around 18–24%.

On invoices to Spanish businesses you typically apply a 15% retention (7% for new autónomos in year 1 + 2). That retention is a prepayment toward your eventual IRPF bill.

3. IVA (VAT)

Most services charge 21% IVA to Spanish clients. IVA is not your money — you collect it and pay it to Hacienda quarterly, less the IVA you paid on business purchases. B2B invoices to other EU countries are usually reverse-charged (no IVA on the invoice); B2C EU sales have their own rules.

4. Quarterly filings

Every quarter — April, July, October, January — you file IRPF (modelo 130 or 111 depending on retentions) and IVA (modelo 303). The annual IRPF renta is filed the following spring (April–June).

A worked example: €4,000/month

Say you invoice €4,000/month, mid-band cuota, deductibles taken monthly:

• Invoiced (excl. IVA): €4,000
• Cuota de autónomo: −€300
• Deductible business expenses: −€400
• Net profit before IRPF: €3,300
• IRPF reserve (~22%): −€726
• Real take-home: ~€2,574 — about 64% of what you invoiced.

Notice how far the €4,000 headline number sits from what you actually keep. The autónomos who don't get burned in April are the ones who move IRPF into a separate account every time an invoice is paid.

Practical rules of thumb

• Reserve 25–30% of every invoice for IRPF, in a separate account.
• Treat the cuota as a fixed monthly cost — not "tax", it's the baseline before you've earned anything.
• Track IVA collected in a third bucket; it's not income.
• Keep every receipt for deductibles — coworking, phone, software, part of your rent if you work from home. Deductibles directly reduce IRPF.

Try it with your numbers

Plug your invoicing average and cuota band into the Spain autónomo take-home calculator to see what's actually yours. The set-aside habit that stops April going wrong is covered in the tax reserve guide.

Automate the whole thing

Incomly tracks your income, deductibles, cuota and IRPF reserve and shows your real take-home in real time — perfect for autónomos.