{"id":62604,"date":"2025-04-16T18:52:48","date_gmt":"2025-04-16T18:52:48","guid":{"rendered":"https:\/\/emprendix.com\/?p=62604"},"modified":"2025-04-16T18:56:05","modified_gmt":"2025-04-16T18:56:05","slug":"what-taxes-does-a-self-employed-person-pay-in-spain","status":"publish","type":"post","link":"https:\/\/emprendix.com\/en\/what-taxes-does-a-self-employed-person-pay-in-spain\/","title":{"rendered":"What taxes does a self-employed person pay in Spain in 2025?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>If you&#8217;re self-employed or considering <a href=\"https:\/\/emprendix.com\/en\/project-view\/register-as-a-self-employed-in-palma\/\">registering as a freelancer in Palma<\/a> to start your business, understanding your tax obligations is key to avoiding surprises. From our <a href=\"https:\/\/emprendix.com\/en\">accounting firm in Palma<\/a>, we clearly explain the main taxes affecting self-employed workers in Spain in 2025, how to calculate them, and when to file.<\/p>\n<h2>\u2705 Main taxes for self-employed workers in 2025<\/h2>\n<ul>\n<li><strong>VAT (Value Added Tax)<\/strong>: Filed quarterly using form 303. Freelancers charge VAT on their invoices and transfer it to the tax office. It&#8217;s not a personal expense, but rather an amount passed on to the government.<\/li>\n<li><strong>IRPF (Personal Income Tax)<\/strong>: Applies to net profits (income minus deductible expenses). Declared quarterly with form 130 (or 131 for modules), with withholding rates usually ranging from 7% to 15%.<\/li>\n<li><strong>Social Security contribution<\/strong>: Not technically a tax, but a mandatory monthly payment. It grants access to benefits such as sick leave and retirement.<\/li>\n<\/ul>\n<p>Depending on your activity and location, there may be other obligations like property tax (IBI) or local municipal fees.<\/p>\n<h2>\ud83e\uddfe How is VAT calculated?<\/h2>\n<p>Here\u2019s how self-employed workers calculate the VAT they need to pay:<\/p>\n<ol>\n<li><strong>Calculate VAT charged<\/strong>: Sum the VAT included in invoices issued (e.g. 21% on the taxable base).<\/li>\n<li><strong>Calculate VAT paid<\/strong>: Sum the VAT you\u2019ve paid on business-related expenses and purchases.<\/li>\n<li><strong>Find the difference<\/strong>:<br \/><code>VAT due = VAT charged - VAT paid<\/code><\/li>\n<li><strong>Declare using form 303<\/strong>: Submitted quarterly to the Spanish Tax Agency.<\/li>\n<\/ol>\n<p><strong>Example:<\/strong><\/p>\n<ul>\n<li>Invoices issued: \u20ac5,000 + 21% VAT = \u20ac1,050 (VAT charged)<\/li>\n<li>Invoices received: \u20ac2,000 + 21% VAT = \u20ac420 (VAT paid)<\/li>\n<li><strong>Result:<\/strong> 1,050 &#8211; 420 = \u20ac630 to pay<\/li>\n<\/ul>\n<h2>\ud83d\udcca How is IRPF calculated?<\/h2>\n<p>IRPF is based on annual net profit (income &#8211; deductible expenses) and follows a progressive scale:<\/p>\n<table>\n<thead>\n<tr>\n<th>Income Bracket (\u20ac)<\/th>\n<th>Applicable Rate (%)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 12,450<\/td>\n<td>19%<\/td>\n<\/tr>\n<tr>\n<td>12,451 to 20,199<\/td>\n<td>24%<\/td>\n<\/tr>\n<tr>\n<td>20,200 to 35,199<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>35,200 to 59,999<\/td>\n<td>37%<\/td>\n<\/tr>\n<tr>\n<td>60,000 to 299,999<\/td>\n<td>45%<\/td>\n<\/tr>\n<tr>\n<td>Over 300,000<\/td>\n<td>47%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Example of a freelancer with a taxable base of \u20ac30,000:<\/strong><\/p>\n<ul>\n<li>19% of the first \u20ac12,450 = \u20ac2,365.50<\/li>\n<li>24% of the next \u20ac7,750 = \u20ac1,860<\/li>\n<li>30% of the final \u20ac9,800 = \u20ac2,940<\/li>\n<li><strong>Total IRPF: \u20ac7,165.50 (before deductions)<\/strong><\/li>\n<\/ul>\n<p>Freelancers make quarterly prepayments (form 130), usually 20% of net quarterly profits. The annual tax return adjusts the final amount owed or refunded.<\/p>\n<h2>\u2705 Want to forget about forms, deadlines, and calculations?<\/h2>\n<p>At our <a href=\"https:\/\/emprendix.com\/en\">accounting firm in Palma<\/a>, we handle all your taxes as a freelancer: VAT, IRPF, contributions, forms, and more. With personalized advice, tax filing, and deadline reminders, you just focus on your business\u2014we\u2019ll take care of the paperwork.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Discover the taxes self-employed workers must pay in Spain in 2025. Learn how to calculate VAT and IRPF easily with this clear, expert guide.<\/p>\n","protected":false},"author":1,"featured_media":62600,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-62604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountant"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What taxes does a self-employed person pay in Spain in 2025?<\/title>\n<meta name=\"description\" content=\"Discover the taxes self-employed workers must pay in Spain in 2025. 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