{"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":"
If you’re self-employed or considering registering as a freelancer in Palma<\/a> to start your business, understanding your tax obligations is key to avoiding surprises. From our 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 Depending on your activity and location, there may be other obligations like property tax (IBI) or local municipal fees.<\/p>\n Here\u2019s how self-employed workers calculate the VAT they need to pay:<\/p>\n Example:<\/strong><\/p>\n IRPF is based on annual net profit (income – deductible expenses) and follows a progressive scale:<\/p>\n Example of a freelancer with a taxable base of \u20ac30,000:<\/strong><\/p>\n 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\u2705 Main taxes for self-employed workers in 2025<\/h2>\n
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\ud83e\uddfe How is VAT calculated?<\/h2>\n
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VAT due = VAT charged - VAT paid<\/code><\/li>\n
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\ud83d\udcca How is IRPF calculated?<\/h2>\n
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\n \nIncome Bracket (\u20ac)<\/th>\n Applicable Rate (%)<\/th>\n<\/tr>\n<\/thead>\n \n Up to 12,450<\/td>\n 19%<\/td>\n<\/tr>\n \n 12,451 to 20,199<\/td>\n 24%<\/td>\n<\/tr>\n \n 20,200 to 35,199<\/td>\n 30%<\/td>\n<\/tr>\n \n 35,200 to 59,999<\/td>\n 37%<\/td>\n<\/tr>\n \n 60,000 to 299,999<\/td>\n 45%<\/td>\n<\/tr>\n \n Over 300,000<\/td>\n 47%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n
\u2705 Want to forget about forms, deadlines, and calculations?<\/h2>\n