Free tool
Spain VAT (IVA) and IRPF calculator for invoices
Enter the net price, the total with VAT or the amount you want to receive and get the full Spanish invoice: VAT (IVA), equivalence surcharge, IRPF withholding and the net amount paid to you, rounded to the cent. Doing your quarterly return (modelo 303)? Use the quarterly VAT calculator.
Calculated on the taxable base. Private individuals do not withhold.
Only if you sell goods to a retailer (autónomo or comunidad de bienes) under that scheme: 5.2% with 21%, 1.4% with 10% and 0.5% with 4%.
Invoice breakdown
- Taxable base
- €1,000.00
- VAT 21%
- €210.00
- Invoice total
- €1,210.00
- IRPF withholding 15%
- -€150.00
- Net amount to receive
- €1,060.00
Taxable base €1,000.00. Invoice total €1,210.00. Net amount to receive €1,060.00.
Try an example:
How to use it
- 1Choose the amount you have: the net price (before VAT), the total including VAT or what you want to receive after withholding.
- 2Type the amount and the VAT rate: 21%, 10%, 4%, or 0% if the transaction is exempt or not subject to VAT.
- 3Pick the IRPF withholding if you invoice as a self-employed professional (autónomo) to a company or another autónomo in Spain, and tick the surcharge only if you sell goods to a retailer under that scheme.
- 4Copy the breakdown and paste it into your invoice, an email or Excel.
Worked examples
€1,000 net with 15% IRPF
VAT €210, invoice total €1,210, withholding €150. Your client pays you €1,060 and pays the €150 to the Spanish Tax Agency (Hacienda) on account of your income tax.
I want to receive €800 net with 7% IRPF
At 21% VAT: base €701.75, VAT €147.37, withholding €49.12. Invoice total €849.12 and exactly €800.00 reaches you (800 / 1.14, checked to the cent).
Selling to a shop under the recargo de equivalencia
Goods for €500 at 21%: VAT €105 and a 5.2% surcharge of €26. Invoice total €631. The supplier pays both the VAT and the surcharge to the tax agency in its modelo 303.
Let your invoices calculate themselves
Aikount applies VAT, the surcharge and the withholding on every invoice you issue, and uses those figures to prepare your modelo 303.
Try AikountFrequently asked questions
How do I calculate VAT on an amount in Spain?
Multiply the base by the rate: €200 x 0.21 = €42 of VAT and €242 in total. Each tax amount is rounded to the cent. The standard rate is 21%; the reduced 10% and super-reduced 4% rates apply only to the goods and services listed in articles 90 and 91 of the Spanish VAT law (Ley 37/1992).
How do I remove VAT from a price?
Divide by 1.21 (or 1.10 or 1.04): €121 / 1.21 = €100 base. Taking 21% off €121 gives €95.59, which is wrong, because VAT is charged on the base, not on the total.
What IRPF withholding goes on my invoice?
IRPF is Spanish personal income tax. As a self-employed professional (autónomo) invoicing a company or another autónomo in Spain, your client withholds 15% and pays it to the tax agency on account of your tax. It is 7% in the year you register and the two following years, if you did not carry out any professional activity the year before and you tell your client in writing. 1% applies to certain activities under the módulos scheme and 19% to renting business premises. Private individuals do not withhold.
When does the recargo de equivalencia apply?
The equivalence surcharge (recargo de equivalencia) is a special VAT scheme for retailers. You add it when you sell goods to a retailer who is an individual or a comunidad de bienes (a jointly owned business) under that scheme: 5.2% with 21% VAT, 1.4% with 10% and 0.5% with 4%. It is never charged to companies (sociedades mercantiles).
How is this different from the quarterly VAT calculator?
This one works out a single invoice. The quarterly VAT calculator subtracts the VAT on your expenses from the VAT on your sales to show what you pay in the modelo 303, the quarterly VAT return.
Official sources
Figures checked on 23 September 2026.
More free tools