Spanish IRPF withholding calculator
Work out a Spanish freelance invoice with VAT and IRPF withholding (15, 7 or 19%) from the base or from what you want to be paid, fully broken down.
- Net amount (base)
- €1,000.00
- + VAT (21%)
- €210.00
- − IRPF withholding (15%)
- -€150.00
- Total to be paid
- €1,060.00
Your client pays the withholding to the Tax Agency on account of your income tax.
An estimate, not tax advice. Check which rate applies to you.
How it works
How it works
A Spanish freelance or professional invoice adds VAT to the base and subtracts the IRPF withholding: base + VAT − withholding = what the client pays you. With a 1000 € base, 21% VAT and 15% withholding, the invoice comes to 1000 + 210 − 150 = 1060 €. Pick the withholding rate (15% standard, 7% when starting out, 19% for rentals and capital income, or another) and the VAT (21, 10, 4 or 0% when the service is exempt).
You can also work backwards: type what you want to be paid and the tool finds the base. Because VAT and withholding are rounded to the cent separately, some amounts cannot be reached by any base (at 21% and 15%, 1.03 € is one of them); in that case the closest base is used and you are told.
The withholding
The withholding is not a cost for you or the client: the client pays it to the Tax Agency on your behalf, on account of your income tax, and it is deducted in your annual return. This is an estimate: check the rate that applies to you with your accountant.
FAQ
When does the 7% rate apply?
Professionals starting their activity can apply 7% in the year they register and the next two, as long as they did not work as a professional in the year before starting.
Who pays the withholding?
Your client pays you the total minus the withholding and pays that part to the Spanish Tax Agency on account of your income tax. It is deducted in your annual return.