VAT and IRPF calculator for Spain

Spanish VAT (IVA) and IRPF withholding calculator for freelancers: from the base to the invoice total and the net you receive, or backwards from the total with VAT or from the net you want. VAT 21/10/4%, withholding 15/7/19% and recargo de equivalencia.

How it is calculated

VAT, the recargo and the withholding are always calculated on the taxable base (never on the total with VAT), and each line is rounded to the cent. Invoice total = base + VAT + recargo. Net you receive = total − IRPF withholding, which your customer pays to the tax agency on your behalf. The reverse calculations look for the base that gives exactly the total or net you entered.

When IRPF withholding applies

Professionals (activities in sections 2 and 3 of the IAE: consultants, designers, lawyers, trainers…) have tax withheld when they invoice a company or another autónomo. If the customer is a private individual, there is no withholding. The standard rate is 15%. New professionals can apply 7% in the year they start and the two following years, if they had no professional activity the year before, and must tell the customer. Rentals of business premises and capital income withhold 19%. Most business activities (retail, hospitality…) don't withhold.

Recargo de equivalencia

It is the mandatory VAT scheme for retailers who are individuals and sell goods without transforming them. They don't file VAT returns: instead, the supplier adds to the invoice, on top of VAT, a surcharge of 5.2%, 1.4% or 0.5% depending on the VAT rate (21, 10 or 4%). Tick the option only if you invoice one of these retailers. Tobacco has its own 1.75% surcharge, which this tool doesn't cover.

Sources: Spanish VAT Act 37/1992 (arts. 90, 91 and 148-163) and IRPF Regulation, RD 439/2007 (title VII, withholding; art. 95 for professionals).

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