Bottom line first. The 2025 autónomo bill cuts to three numbers:
- 87 € a month in year 1 social security, then 205 €–605 € based on profit.
- 20 % of net profit paid quarterly toward income tax, balanced against Spain’s 19 %–47 % bands at year-end.
- 50 €–100 € a month for a gestor.
Social‑security quota (autónomo social‑security payments)
- Months 1–12 (tarifa plana): flat 80 € a month – the government’s “welcome” discount that caps your social‑security bill during your first year, whatever you earn.
- From month 13 onwards: choose the bracket that matches your net monthly profit (rendimiento neto). The 2025 Seguridad Social table is:
- How to pick: Each January, May, July and September you tell Seguridad Social the bracket that fits what you expect to earn. If your income changes, switch again (up to six times a year). At year‑end they compare your actual profit with what you paid and refund or charge the difference.
Pro tip: start in the lower bracket if you’re unsure - any under‑payment is settled later, so you never overpay upfront.
How autónomo income tax works
- What tax? IRPF (Impuesto sobre la Renta de las Personas Físicas) - Spain’s personal income tax on everything you earn.
- How it works: It’s pay‑as‑you‑go. Every quarter you file Modelo 130 and pay 20 % of your net profit (income minus business costs) as an advance on your final bill.
- Year‑end true‑up: In the annual income‑tax return (Modelo 100) you compare all advance payments and withholdings with your real tax due. You either pay the difference or get a refund.
Autónomo income tax rate (IRPF brackets)
The 20 % you pay each quarter is only an advance. When the year closes, your total taxable profit slides into Spain’s progressive IRPF brackets. Here are the 2025 baseline bands (your region can tweak them a little):
Example: earn 30 000 € net profit in the year and your IRPF bill is roughly 5 % on the first 12 450 €, 24 % on the slice up to 20 200 €, and 30 % on what’s left - about 6 850 € total, minus any deductions you claim.
Maximise deductible expenses – the easiest tax cut
Every euro you log as a business expense disappears from profit – the base Hacienda taxes – so both the 20 % quarterly advance and the year‑end IRPF bill drop.
Mini example – spend 4 000 € on deductible costs and you save about 1 200 € in IRPF if you sit in the 30 % bracket.
Bottom line: log every business expense, platforms like renn flag them so you never miss a deduction.
Autónomos VAT (or IVA)
- What is IVA? Spain’s Value‑Added Tax that’s added to most goods and services.
- Rates: 21 % standard. Some activities qualify for reduced rates - 10 % (e.g., certain food, cultural events) or 4 % (e.g., basic staples, books). A few services are exempt (no IVA at all), such as most education and medical work.
- How to charge: Add the correct IVA rate on every invoice you issue to a Spanish consumer or business. Example: you bill 1 000 € + 21 % IVA = 1 210 € total.
- Input versus output IVA:
- Output IVA = the IVA you collect from clients.
- Input IVA = the IVA you pay on your own business costs (software, coworking, equipment, etc.).
- Quarterly return (Modelo 303): Every April, July, October and January you pay output IVA minus input IVA. If input IVA is higher, you carry the credit forward or request a refund.
- Transactions within Spain (Spanish customers, business or consumer): Always charge 21 % IVA.
- Sales to clients in other EU countries:
- B2B (both parties have a VAT number): Invoice with 0 % IVA and add “reverse charge – no IVA”. The buyer self‑accounts for VAT in their country.
- B2C: Charge VAT at the customer’s local rate.
- Sales to customers outside the EU: Invoice with 0 % IVA - exports are VAT‑free.
Autónomos gestor cost
- What is a gestor? A licensed accountant/administrator who handles the bureaucracy: bookkeeping, tax forms, dealings with Hacienda and Seguridad Social, and reminders so you never miss a deadline.
- Cost: 50 € – 100 € a month for most freelancers. Tech‑based gestors (like renn) automate some of the work so you pay the lower end of that range.
Autónomo insurance
- Civil‑liability insurance (seguro de responsabilidad civil): covers you if your work accidentally causes harm or loss to a client or third party. Graphic designers, consultants and tradespeople often need it to land contracts. Expect ~200 € a year for basic cover.
What this means for you
A new freelancer on the discounted rate can stay under 200 € a month for fixed autónomo payments in Spain. From year two the quota is the big swing factor - budget 205 € – 605 € plus whatever tax you owe post-expesnes.
