Free tool
Spain VAT and IRPF calculator for freelance invoices
Enter your net price, the invoice total or the amount you want to receive and see the VAT (IVA), the IRPF withholding and what reaches your bank, to the cent. Invoicing a private individual? No withholding.
Worked out on the taxable base, never on the total with VAT.
Your invoice
- Taxable base
- €1,000.00
- + VAT 21%
- €210.00
- = Invoice total
- €1,210.00
- − IRPF withholding 15%
- -€150.00
- Amount you receive
- €1,060.00
Amount received = base × 1.06 (1 + 21% VAT − 15% withholding).
Taxable base €1,000.00. Invoice total €1,210.00. Amount received €1,060.00.
What each part of the money is
- €1,000.00 is your income: the base, which is what counts for your income tax (IRPF).
- €210.00 of VAT is not yours: you declare it in the quarterly modelo 303, minus the VAT on your expenses.
- €150.00 of withholding is paid by your client to the tax agency with its modelo 111, on account of your IRPF. You deduct it in your annual return and in the modelo 130 if you file it.
Try an example:
Let your invoices calculate themselves
Try AikountHow to use it
- 1Choose the amount you have: your price before VAT, the invoice total or what you want to receive.
- 2Type the amount and the VAT rate (21% unless your service has a reduced rate).
- 3Say who you invoice: a business or another autónomo withholds IRPF; a private individual does not.
- 4Pick the withholding (15%, 7% in your first three years or 19% if you rent out premises) and copy the breakdown for your invoice.
Worked examples
€1,000 + VAT invoice with 15% withholding
VAT €210, invoice total €1,210, withholding €150. You receive €1,060 (1,000 × 1.06). Your client pays the €150 to the tax agency with its modelo 111.
I want to receive €1,000 and I am in my first year (7%)
Base €877.19, VAT €184.21, withholding €61.40. Invoice total €1,061.40 and exactly €1,000.00 reaches you (1,000 / 1.14, checked to the cent). At 15% the base would be €943.40.
Renting out premises for €800 a month
VAT €168 and 19% withholding on the rent before VAT, €152. Invoice total €968 and the tenant pays you €816; the tenant pays the withholding with modelo 115.
IRPF withholding rates on invoices in 2026
The withholding is worked out on the taxable base and paid by your client. These are the rates the Spanish Tax Agency publishes for 2026:
| Case | Withholding |
|---|---|
| Professional (standard rate) | 15% |
| New professional: first year and the next two, if you did no professional activity the year before | 7% |
| Renting out premises or an office (the tenant withholds, on the rent before VAT) | 19% |
| Invoice to a private individual | No withholding |
If your activity is a business (a shop, a bar, a workshop) rather than a profession, your invoices generally carry no withholding; there are specific cases under módulos (1%) and in farming (2%). For several lines at different VAT rates or the recargo de equivalencia, use the VAT calculator.
Let your invoices calculate themselves
Aikount puts the VAT and the withholding on every invoice you issue and uses those figures to prepare your modelo 303 and modelo 130.
Try AikountFrequently asked questions
How are VAT and IRPF worked out on a Spanish invoice?
Both on the taxable base. VAT = base × 21%; withholding = base × 15%. The invoice total is base + VAT and what you receive is base + VAT − withholding. With €1,000: 1,000 + 210 − 150 = €1,060.
Which IRPF withholding goes on my invoice?
As a self-employed professional, 15%. 7% in the year you start and the next two, provided you carried out no professional activity in the year before and you tell your client in writing. If you rent out premises or an office, 19% of the rent before VAT.
Do I withhold IRPF when invoicing a private individual?
No. Only companies and people with a business or professional activity paying you within it must withhold (article 76 of the IRPF regulation). A private individual pays you base + VAT, with no withholding.
How do I get the base from the amount I want to receive?
Divide by 1 + VAT − withholding: by 1.06 at 21% VAT and 15% withholding, or by 1.14 at 7%. To receive €1,000: 1,000 / 1.06 = €943.40 of base. The calculator handles the rounding so it matches to the cent.
What do I do with the VAT and the withholding on the invoice?
You declare the VAT in the quarterly modelo 303, minus the VAT on your expenses. Your client pays the withholding with its modelo 111 (or 115 for rent) and you deduct it in your annual return and in the modelo 130 if you file it. If at least 70% of your professional income had withholding the year before, you do not have to file the 130.
Official sources
Figures checked on 27 October 2026.
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