Autónomo taxes come down to three parts: social security, income tax, and VAT. Understand each one and your quarterly bill stops being a surprise.
Autonomo taxes in 2026: the three types at a glance
| Tax | Who pays | When | 2026 headline number |
|---|---|---|---|
| Social security quota | You | Every month | €88 flat in year 1, then €205–€605 by profit band |
| Income tax (IRPF) | You | 20% deposit each quarter, true-up in June | 19%–45% progressive scale |
| VAT (IVA) | Your customer — you pass it on | File each quarter, pay the net balance | Standard 21% |
Think of VAT as money you hold for the state — not a real cost if you invoice correctly.
Social security quota — healthcare and pension combined
Seguridad Social funds your healthcare now and a pension later. In 2026 the system uses real-income bands introduced in 2023.
- Months 1–12: flat €88/month, whatever you earn (tarifa plana).
- From month 13: choose the band that matches your average monthly net profit. You can switch bands in January, May, July, and September.
| Net profit per month (€) | Monthly cuota 2026 (€) |
|---|---|
| ≤ 670 | 205 |
| 670–900 | 226 |
| 900–1,166 | 267 |
| 1,167–1,300 | 299 |
| 1,300–1,500 | 302 |
| 1,500–1,700 | 302 |
| 1,700–1,850 | 359 |
| 1,850–2,030 | 380 |
| 2,030–2,330 | 400 |
| 2,330–2,760 | 426 |
| 2,760–3,190 | 451 |
| 3,190–3,620 | 477 |
| 3,620–4,050 | 503 |
| 4,050–6,000 | 544 |
| ≥ 6,000 | 605 |
Example. Lucía earns €1,400/month net after costs. Year 1: she pays €88. Year 2: she falls in the €302 band.
Income tax (IRPF)
Every quarter you send 20% of net profit to Hacienda via Modelo 130. That keeps you square until the annual return (Modelo 100) filed in June.
| Taxable slice (€) | IRPF rate 2026 |
|---|---|
| 0–12,450 | 19% |
| 12,451–20,200 | 24% |
| 20,201–35,200 | 30% |
| 35,201–60,000 | 37% |
| 60,001+ | 45% |
How it works. Total your annual net profit, run it through the brackets, subtract the 20% quarterly deposits you already paid. Owe more? Pay the gap in June. Overpaid? Get a refund.
Example. Mario earns €100,000 net in 2026. He paid €20,000 in quarterly deposits. His final IRPF across the brackets is approximately €35,900 — so he owes €15,900 more in June.
VAT (IVA) — money you collect, not money you keep
VAT is an extra line on your invoice. You collect it from the client, subtract the VAT you paid on business costs (input VAT), and send the difference to Hacienda. It never counts as your income.
File Modelo 303 every quarter. Pay the difference between VAT collected and VAT paid on business expenses.
Example: charge a client €10,000 + 21% VAT = €2,100 collected. Spend €300 + 21% VAT on software = €63 input VAT. At quarter end: €2,100 – €63 = €2,037 paid to Hacienda.
You can use renn to track your VAT balance automatically and generate your Modelo 303 draft.
Key deductions that reduce your IRPF bill
Your taxable net profit is income minus deductible expenses. The more legitimate expenses you claim, the lower your IRPF. Common deductions include:
- Social security quota (fully deductible, no document needed).
- Home office: proportional share of rent, utilities, and internet (typically 10 m²).
- Software and online tools: Adobe, Notion, Google Workspace, renn.
- Professional services: accountant, lawyer, designer fees.
- Health insurance: up to €500/year per family member under 25.
- Work meals: up to €26.67/day in Spain, paid by card, with business proof.
- Training and conferences relevant to your activity.
See the full deductible expenses guide for documentation requirements per category.
Quarterly deadlines — don't miss these
| Quarter | Period | Deadline | Forms |
|---|---|---|---|
| Q1 | Jan–Mar | 1–20 April | Modelo 130 (IRPF), Modelo 303 (VAT) |
| Q2 | Apr–Jun | 1–20 July | Modelo 130, Modelo 303 |
| Q3 | Jul–Sep | 1–20 October | Modelo 130, Modelo 303 |
| Q4 | Oct–Dec | 1–30 January | Modelo 130, Modelo 303 |
| Annual | Full year | April–June | Modelo 100 (IRPF annual return) |
Frequently asked questions
How much tax does an autónomo pay in total?
It depends on income. In year 1 with €30,000 net profit: roughly €1,056 in social security (€88 × 12) + ~€6,000 in IRPF quarterly payments. In year 2+, social security rises to €302–€400/month depending on profit band.
Do I pay VAT on all my invoices?
Most professional services are taxed at 21%. Some activities qualify for 10% or 4% (e.g., certain food, hospitality, cultural services). Exports and intra-EU B2B sales are generally zero-rated.
What is IRPF withholding on invoices?
When you invoice a Spanish business as a professional, they withhold 15% IRPF at source (7% in your first three years). This counts as a prepayment — it reduces what you owe at the annual return.
Can I reduce my IRPF with pension contributions?
Yes. Contributions to a pension plan (plan de pensiones) are deductible from your taxable base, up to the regulatory limits.
What if I miss a quarterly deadline?
You can still file late, but Hacienda will apply a surcharge of 1%–20% depending on how late you file, plus interest.
Bottom line
Autónomo taxes in 2026 break into three parts: social security (€88 flat in year 1, then €205–€605 by income band), IRPF (quarterly 20% deposit via Modelo 130, annual true-up in June), and VAT (quarterly via Modelo 303). Track your expenses, claim every legitimate deduction, and file on time. renn automates all three — it generates your Modelo 130 and 303 drafts, tracks VAT balance in real time, and flags deductions you might be missing.
If you want to set up as autónomo online, you can do it with renn.
