Spain autonomo tax, set up correctly from day one.

An autonomo pays income tax (IRPF) on net business profit at the general progressive rates, usually through a quarterly advance (Modelo 130) credited against the annual return (Modelo 100), plus VAT (IVA) where the activity is liable, filed quarterly on Modelo 303 with an annual Modelo 390. Separately, they pay monthly RETA social-security contributions.

Since 2023, RETA contributions are based on your real net income across 15 brackets, in a transition that runs to 2032. For 2026 the total rate is 31.5%, so the minimum monthly contribution runs from about EUR 206 (net income of EUR 670 a month or less) to about EUR 607 (over EUR 6,000 a month), and you can choose a higher base within your bracket (Orden PJC/297/2026). The figures are set each year.

The tarifa plana is a reduced flat contribution for the first 12 months for autonomos registering for the first time or not registered in RETA in the previous two years (three if they used it before). It can be extended by 12 more months if net income stays below the annual minimum wage, and it must be requested when you register (Ley 20/2007 art. 38 ter). It was EUR 80 a month for 2023 to 2025 (Real Decreto-ley 13/2022); from 2026 the State Budget law sets the amount, so confirm the current figure with a gestor.

Most activities charge VAT (IVA) at the standard 21% rate and file a quarterly Modelo 303 plus an annual summary (Modelo 390), but some activities are exempt. Which applies depends on your activity, confirmed by a gestor or tax adviser.

Movingto maps the setup, scopes the obligations, and estimates costs. A licensed Spanish gestor or tax adviser handles registration, tax advice, and filings.

Only through two article 93 routes: an entrepreneurial activity approved under article 70 of Law 14/2013, or highly qualified work for start-ups or in R&D that makes up more than 40% of your work and business income. Ordinary freelancing does not qualify on its own. We flag the question; a licensed tax adviser confirms whether either route fits your situation.

The Modelo 130 income-tax advance is due from 1 to 20 April, July, and October, and from 1 to 30 January for the fourth quarter (RD 439/2007 art. 111). It is 20% of the year-to-date net profit under direct estimation, less earlier advances. Professionals do not file it if at least 70% of last year's income had tax withheld.

Yes. Article 96 of the IRPF law requires anyone registered as self-employed in RETA at any point in the year to file the annual return (Modelo 100), whatever their income.

You choose the bracket that matches your expected monthly net income, from EUR 670 or less up to over EUR 6,000. Social Security later regularises the contributions against your actual net income for the year. The 2026 table has 3 reduced and 12 general brackets (Orden PJC/297/2026).