Autónomo taxes come down to three bills: social security, income tax (IRPF), and VAT (IVA). On a typical €40,000 net year, you can expect to pay roughly €3,600 in social security plus €7,000 to €8,000 in IRPF, and to collect and pass through about €8,400 in VAT. The numbers move with your income, your region, and your filing discipline.
This guide covers what each bill costs, when to file, what you can deduct, and the hidden costs that catch first-year autónomos out. Numbers verified for 2026 against Seguridad Social and AEAT sources.
Quick answer: what an autónomo really pays
Social security cuota. Around €88 a month in year one (tarifa plana: €80 base plus 0.9% MEI). After that, by your real net profit: €200 to €590 a month, plus MEI on top.
Income tax (IRPF). A 20% deposit each quarter via Modelo 130, then a true-up in June via Modelo 100. Effective rate roughly 19% to 47% on a progressive scale.
VAT (IVA). Standard 21%. You collect it from clients and forward the net to Hacienda each quarter via Modelo 303. Reduced 10% and super-reduced 4% apply to specific activities.
VAT is money you hold for the state, not income. Track it as a separate balance.
Read the autónomo overview pillar for the full picture of what being autónomo actually involves.
Social security quota
Seguridad Social funds your healthcare and your pension. The 2023 reform put autónomos on a real-income system, and Real Decreto-ley 16/2025 froze the 2026 brackets at 2025 levels. The MEI (mecanismo de equidad intergeneracional) rose from 0.8% to 0.9% this year, which adds €6 to €24 a month on top of the base cuota.
Tarifa plana (year one).
Base reduced cuota: €80 a month, plus MEI 0.9%, equals around €88.
Available regardless of profit during your first 12 months as autónomo.
Year two extension.
Same €80 base only if your net rendimientos stay below the 2026 SMI of €1,184 a month.
Above that threshold, you drop into the by-tramo table.
By-tramo cuota (from month 13, by net profit per month):
Up to €670: €200
€670 to €900: €220
€900 to €1,166: €260
€1,167 to €1,300: €291
€1,300 to €1,500: €294
€1,500 to €1,700: €294
€1,700 to €1,850: €350
€1,850 to €2,030: €370
€2,030 to €2,330: €390
€2,330 to €2,760: €416
€2,760 to €3,190: €440
€3,190 to €3,620: €465
€3,620 to €4,050: €490
€4,050 to €6,000: €530
Over €6,000: €590
Add 0.9% MEI on top of every band. You can switch tramos in January, May, July, and September.
The cuota is fully deductible from your IRPF taxable base. See the autónomo costs breakdown for a tramo-by-tramo simulator.
Income tax (IRPF)
Every quarter you send 20% of your net profit to Hacienda via Modelo 130. That keeps you square against the annual return (Modelo 100), filed between April and June.
State IRPF brackets 2026:
0 to €12,450: 19%
€12,451 to €20,200: 24%
€20,201 to €35,200: 30%
€35,201 to €60,000: 37%
€60,001 to €300,000: 45%
Over €300,000: 47%
These are state-level rates only. Each autonomous community adds its own scale on top. Madrid runs lower, Cataluña and Comunidad Valenciana run higher. Check your CCAA if you want a precise effective rate.
How the calculation works. Add your gross income, subtract deductible expenses (including the social security cuota), apply the personal minimum (around €5,550 for single filers), run the rest through the brackets, then subtract every prepayment you made during the year (Modelo 130 quarterly, plus any IRPF withheld at source by your clients).
Professional retention. When you invoice a Spanish business as a profesional, they withhold 15% IRPF directly on each invoice and forward it to Hacienda. New autónomos withhold 7% during the year of alta plus the two following calendar years. That withholding counts as a prepayment, so you may owe little or get a refund in June.
Worked example. Mario earns €100,000 net of expenses in 2026. After deducting his cuota (around €5,000) and applying the personal minimum, his combined state plus autonomic IRPF lands near €34,800 in a typical region. He paid €20,000 across four quarterly Modelo 130 deposits and his clients withheld another €15,000. He gets a small refund in June. Different region, different result.
VAT (IVA)
VAT is an extra line on your invoice. You collect it from the client, subtract the VAT you paid on business expenses (input VAT), and remit the difference each quarter via Modelo 303.
Rates:
Standard 21% (most professional services).
Reduced 10% (hospitality, transport, certain food services, cultural events).
Super-reduced 4% (basic foodstuffs, books, newspapers, some medicines).
Zero rate or out of scope: exports outside the EU, intra-EU B2B sales (reverse charge applies).
Worked example. You invoice a client €10,000 plus 21% VAT, so €2,100 collected. That quarter you spent €300 plus 21% VAT on software, so €63 input VAT. At quarter end you remit €2,100 minus €63, which is €2,037 to Hacienda.
If you only invoice non-Spanish clients, your output VAT is often zero, but you still file Modelo 303 and Modelo 390 every quarter and year-end.
Deductions that lower your IRPF bill
Net profit equals income minus deductible expenses. The more legitimate expenses you log, the lower your IRPF.
Social security cuota. Fully deductible. No invoice needed.
Home office. Proportional share of rent, utilities, internet, based on the square metres used for work (typically 10 m² declared on Modelo 036).
Software and online tools. Adobe, Notion, Google Workspace, accounting software.
Professional services. Gestor, lawyer, designer fees billed to your activity.
Health insurance. Up to €500 a year per family member under 25 (€1,500 a year if disabled).
Work meals. Up to €26.67 a day domestically and €48.08 abroad, paid by card, with business proof.
Training and conferences related to your activity.
Gastos de difícil justificación. A flat 7% of net rendimientos, capped at €2,000 a year, for items hard to invoice individually. Activated automatically if you choose the simplified estimación directa system.
The three taxes are the headline. The full bill is bigger.
Gestoría or accounting service. Cheap online options run €25 to €50 a month. Mid-tier full service €60 to €90. Traditional in-person asesoría €100 to €180. Skipping it usually costs more in missed deductions than it saves in fees.
Civil liability insurance. €150 to €400 a year for solo professionals; higher for regulated activities. Some clients require proof on contract.
Invoicing and accounting software. €10 to €30 a month. From 1 July 2027 every system must be Verifactu-ready, so pick one now that already complies.
Time cost of self-filing. Modelo 130, Modelo 303, and the bookkeeping behind them take 6 to 10 hours a quarter for a careful first-timer. At €25 an hour that is €600 to €1,000 a year of opportunity cost.
Late-filing surcharges (Article 27 LGT). If you file late without a prior AEAT requirement, you pay 1% per full month of delay for the first 12 months, capped at 12%, plus 15% flat after 12 months, plus interest. The surcharge drops 25% if you pay on time after the AEAT notice. With a prior requirement, sanctions run 50% to 150% of the unpaid tax.
When cheap becomes expensive
Skipping a gestor to save €60 a month. A solo autónomo on €60,000 net who misses the 7% gastos de difícil justificación line, or fails to split home-office utilities correctly, typically loses €1,500 to €3,000 a year in unclaimed deductions. The €720 a year saved on a gestor costs them two to four times that in extra IRPF.
Picking a cuota band below your real rendimientos. Tempting in month one because the bill is smaller. Seguridad Social regularises retroactively against AEAT data, and you owe the difference for the whole year in one lump. The "discount" was a deferral with surcharge risk.
Late VAT filing. Forgetting the 20 July deadline by a single day means a 1% surcharge on the whole VAT bill. Three months late equals 3%. Twelve months equals 15% plus interest. On a €4,000 quarterly VAT remittance that is €40 to €600 of waste, plus the audit-flag risk that follows.
2026 changes you should know
Cuota table frozen. Real Decreto-ley 16/2025 held 2026 brackets at 2025 levels. No tramo movement.
MEI rises to 0.9%. Adds €6 to €24 a month depending on your tramo. Scheduled to keep rising to 1.2% by 2029.
SMI 2026 set at €1,184 a month. This is the threshold that gates the year-two tarifa plana extension.
Verifactu mandatory date pushed to 2027. Companies must comply from 1 January 2027, autónomos from 1 July 2027. Earlier "July 2026" copy is stale. Decision now, deadline later: pick a Verifactu-ready invoicing tool today to avoid switching costs.
Tarifa plana €80 base remains in force. No sunset announced. The year-two extension still requires net rendimientos below SMI.
Quarterly and annual deadlines
Quarterly (Modelo 130 for IRPF, Modelo 303 for VAT):
Q1 (January to March): file 1 to 20 April.
Q2 (April to June): file 1 to 20 July.
Q3 (July to September): file 1 to 20 October.
Q4 (October to December): file 1 to 30 January (note: end of January, not the 20th).
Annual:
Modelo 100 (annual IRPF return): file April to 30 June.
Modelo 390 (annual VAT summary): file 1 to 30 January.
Modelo 347 (third-party operations over €3,005.06): file in February.
Modelo 111 (IRPF withheld from professionals or staff you paid): quarterly, same windows as 130 / 303.
Domiciliated direct-debit payments must be set up five working days before the deadline. Late filing triggers the surcharge scale above.
FAQ
How much tax does an autónomo really pay on €40,000 a year? Net profit of €40,000 in year two: roughly €3,600 in social security cuota (around €300 a month average), and €7,000 to €8,000 in IRPF after the personal minimum and cuota deduction. VAT pass-through depends on whether your clients are Spanish or foreign. Total cash going to the state on profit: around €11,000 to €12,000.
Is the €80 first-year autónomo rate still available in 2026? Yes. The €80 base reduced cuota (around €88 with MEI 0.9%) is still in force for 2026 under the existing legal framework. Year-two extension requires net rendimientos under the SMI of €1,184 a month.
Do I have to charge IVA if my clients are abroad? Generally no on B2B intra-EU sales (reverse charge applies, you state the client's VAT number on the invoice). Exports outside the EU are zero-rated. You still file Modelo 303 and Modelo 390 to declare the activity.
What happens if I file Modelo 130 late by a few days? Without a prior AEAT requirement, the surcharge is 1% on the amount owed for the first month of delay, capped at 12% across the first 12 months, then 15% flat plus interest after that. Pay the surcharge promptly after notice and 25% gets knocked off.
Can I deduct my home internet, phone, and electricity? Yes, in proportion to the square metres of home used for work, declared on Modelo 036. The standard split is 30% of the home-office percentage of utility bills. Keep all bills in your business name where possible.
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