Use this skill whenever asked about Spanish self-employed (autónomo) tax and social security obligations beyond IRPF computation. Trigger on phrases like "autonomo", "autónomo", "cuota de autonomos", "cuota seguridad social autonomo", "RETA", "tarifa plana", "alta autonomo", "baja autonomo", "cotizacion por ingresos reales", "obligaciones fiscales autonomo", "modelos autonomo", "Modelo 303", "Modelo 130", "Modelo 390", "Modelo 349", "calendario fiscal autonomo", "pluriactividad", "autonomo societario", "facturacion autonomo", "estimacion directa", "libro registro", "IGIC autonomo", "IPSI autonomo", "autonomo Canarias", "autonomo Ceuta Melilla", "cuanto paga un autonomo", or any question about the complete fiscal and social security picture for a self-employed worker in Spain. ALWAYS read this skill before advising on autónomo setup, ongoing obligations, or take-home pay calculations.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Quick Reference
| Field | Value | |---|---| | Country | Spain (Estado Español) | | Subject | Trabajador Autónomo (Self-Employed Worker / Sole Trader) | | Currency | EUR only | | Legal framework | Ley 20/2007 (Estatuto del Trabajo Autónomo); RDL 13/2022 (cotización por ingresos reales) | | Social Security regime | RETA (Régimen Especial de Trabajadores Autónomos) | | Tax regime | IRPF (estimación directa simplificada by default) | | Tax authority | AEAT (tax) + Tesorería General de la Seguridad Social (TGSS) (social security) | | Key filing forms | Modelo 036/037 (census), Modelo 130 (quarterly IRPF), Modelo 303 (quarterly IVA), Modelo 100 (annual IRPF) |
The 15 Contribution Brackets (Tramos) -- 2025
| Tramo | Net Monthly Income (EUR) | Minimum Contribution (EUR/month) | |---|---|---| | 1 | ≤ 670 | 200 | | 2 | 670.01 - 900 | 250 | | 3 | 900.01 - 1,166.70 | 267 | | 4 | 1,166.71 - 1,300 | 291 | | 5 | 1,300.01 - 1,500 | 294 | | 6 | 1,500.01 - 1,700 | 294 | | 7 | 1,700.01 - 1,850 | 310 | | 8 | 1,850.01 - 2,030 | 315 | | 9 | 2,030.01 - 2,330 | 320 | | 10 | 2,330.01 - 2,760 | 330 | | 11 | 2,760.01 - 3,190 | 350 | | 12 | 3,190.01 - 3,620 | 370 | | 13 | 3,620.01 - 4,050 | 390 | | 14 | 4,050.01 - 6,000 | 400 | | 15 | > 6,000 | 530 |
Contribution rate
31.4% of chosen base de cotización (the contribution amounts above are the minimums -- workers can choose higher bases within their bracket for better future pensions)
Net monthly income calculation
1. Annual gross income (ingresos brutos) 2. MINUS deductible expenses (gastos deducibles) 3. MINUS 7% generic deduction (3% for autónomos societarios) 4. DIVIDE by 12 = Monthly net income (rendimiento neto mensual)
6 changes per year
You can change your contribution base up to 6 times annually to match income fluctuations
Based on work by Nambu89 (Impuestify) and Pau March (larenta), licensed under MIT. Adapted for the OpenAccountants format.
Quick Reference
| Field | Value |
|---|---|
| Country | Spain (Estado Español) |
| Subject | Trabajador Autónomo (Self-Employed Worker / Sole Trader) |
| Currency | EUR only |
| Legal framework | Ley 20/2007 (Estatuto del Trabajo Autónomo); RDL 13/2022 (cotización por ingresos reales) |
| Social Security regime | RETA (Régimen Especial de Trabajadores Autónomos) |
| Tax regime | IRPF (estimación directa simplificada by default) |
| Tax authority | AEAT (tax) + Tesorería General de la Seguridad Social (TGSS) (social security) |
| Key filing forms | Modelo 036/037 (census), Modelo 130 (quarterly IRPF), Modelo 303 (quarterly IVA), Modelo 100 (annual IRPF) |
Since January 2023, self-employed workers pay Social Security (cuota de autónomos) based on actual income (rendimientos netos). The system has 15 brackets deployed gradually until 2032.
The 15 Contribution Brackets (Tramos) -- 2025
| Tramo | Net Monthly Income (EUR) | Minimum Contribution (EUR/month) |
|---|---|---|
| 1 | ≤ 670 | 200 |
| 2 | 670.01 - 900 | 250 |
| 3 | 900.01 - 1,166.70 | 267 |
| 4 | 1,166.71 - 1,300 | 291 |
| 5 | 1,300.01 - 1,500 | 294 |
| 6 | 1,500.01 - 1,700 | 294 |
| 7 | 1,700.01 - 1,850 | 310 |
| 8 | 1,850.01 - 2,030 | 315 |
| 9 | 2,030.01 - 2,330 | 320 |
| 10 | 2,330.01 - 2,760 | 330 |
| 11 | 2,760.01 - 3,190 | 350 |
| 12 | 3,190.01 - 3,620 | 370 |
| 13 | 3,620.01 - 4,050 | 390 |
| 14 | 4,050.01 - 6,000 | 400 |
| 15 | > 6,000 | 530 |
Standard Tarifa Plana (DA 52ª LGSS, RDL 13/2022) (DA 52ª LGSS, RDL 13/2022)
| Period | Monthly Contribution |
|---|---|
| Months 1-12 | EUR 80 |
| Months 13-24 (if income < SMI) | Reduced rate (tramo-dependent) |
Quarterly Obligations
| Quarter | Period | Deadline | Models to File |
|---|---|---|---|
| Q1 | Jan-Mar | 1-20 April | 130 (IRPF) + 303 (IVA) |
| Q2 | Apr-Jun | 1-20 July | 130 + 303 |
| Q3 | Jul-Sep | 1-20 October | 130 + 303 |
| Q4 | Oct-Dec | 1-30 January | 130 + 303 |
Annual Obligations
| Model | Description | Deadline |
|---|---|---|
| 100 | Declaración de la Renta (IRPF annual) | April-June (campaign dates vary) |
| 390 | Annual IVA summary | 1-30 January |
| 347 | Operations with third parties > EUR 3,005.06 | February |
| 349 | Intra-EU operations (if applicable) | Monthly or quarterly |
Additional Models (if applicable)
| Model | Who | When |
|---|---|---|
| 111 | If you have employees (retenciones nóminas) | Quarterly |
| 115 | If you rent premises (retenciones alquileres) | Quarterly |
| 131 | Instead of 130, if in estimación objetiva (módulos) | Quarterly |
| 720 | Assets abroad > EUR 50,000 | March |
IVA (Common Territory + Baleares)
| Item | Value |
|---|---|
| General rate | 21% |
| Reduced rate | 10% (food, transport, hotels) |
| Super-reduced rate | 4% (bread, milk, medicines, books) |
| Filed via | Modelo 303 (quarterly) + Modelo 390 (annual summary) |
IGIC (Canarias)
| Item | Value |
|---|---|
| General rate | 7% |
| Reduced | 3% |
| Zero rate | 0% (certain essential goods) |
| Incrementado | 9.5%, 15% |
| Filed via | Modelo 420 (quarterly) to Hacienda Canaria |
IPSI (Ceuta and Melilla)
| Item | Value |
|---|---|
| General rate (services) | 4% |
| Other rates | 0.5% - 10% depending on goods/services |
| Filed via | Local IPSI models to Ciudad Autónoma |
Monthly: Facturación bruta: EUR 3,000
Annual: Facturación bruta: EUR 36,000
Note: The monthly "neto" from cash flow differs from the annual real neto because retenciones are prepayments that may result in refund or additional payment at year-end.
Territorial Regime Classification
| Fiscal Residence | IRPF Scale | Indirect Tax | SS Bonification |
|---|---|---|---|
| Common territory (15 CCAA) | State + Regional (50/50) | IVA 21% | None |
| Canarias | State + Regional | IGIC 7% | None |
| Ceuta | State + Regional, 60% deduction cuota | IPSI 4% | 50% cuota SS (certain sectors) |
| Melilla | State + Regional, 60% deduction cuota | IPSI 4% | 50% cuota SS (certain sectors) |
| País Vasco (Álava/Bizkaia/Gipuzkoa) | Foral (own scale, 23%-49%) | IVA 21% | None |
| Navarra | Foral (own scale, 13%-52.8%) | IVA 21% | None |
Key Decisions at Registration
| Decision | Options | Default |
|---|---|---|
| Estimation regime | Directa simplificada / Directa normal / Objetiva (módulos) | Simplificada |
| IAE epígrafe | Section 1 (business) or Section 2 (professional) | Determines if retención applies |
| IVA regime | General / Simplified / Recargo equivalencia | General |
| Tarifa plana | Apply or not | Apply if eligible |
| Contribution base | Minimum of bracket or higher | Minimum |
Fully Deductible (with proper invoice)
| Expense | Notes |
|---|---|
| Cuota autónomos (RETA) | Monthly SS contribution |
| Office rent (local de negocio) | Fully deductible with factura |
| Professional services (gestoría, abogado) | Fully deductible |
| Software and subscriptions | Business use |
| Advertising and marketing | Fully deductible |
| Professional training | Related to activity |
| Professional insurance | Liability, etc. |
| Bank fees (business account) | Fully deductible |
| Payment processor fees (Stripe, PayPal) | Fully deductible |
| Depreciation (amortización) | Per simplified table |
| Business travel (transport) | Documented trips |
| Travel meals (dietas) | Max EUR 26.67/day domestic, EUR 48.08/day international |
Partially Deductible (Special Rules)
| Expense | Rule | Reference |
|---|---|---|
| Home office supplies (luz, gas, agua) | (office area / total area) × 30% of supply costs | LIRPF Art. 30.2.5.b |
| Vehicle expenses | Business portion only (default: 50% IVA, IRPF needs logbook) | Art. 95 LIVA |
| Mobile phone | Business portion only (default 0% if not documented) | |
| Meals not during travel | NOT deductible | Client entertainment excluded |
| Personal insurance | NOT deductible | |
| IRPF payments (Modelo 130) | NOT deductible (prepayment of tax, not expense) |
Not all autónomos are obligated to file the annual Renta if their income is very low:
Obligación de Declarar thresholds
| Situation | Limit |
|---|---|
| Single payer, employment income only | EUR 22,000 |
| Multiple payers (2nd+ pays > EUR 1,500) | EUR 15,876 |
| Capital income | > EUR 1,600 |
| Real estate income | > EUR 1,000 |
| Any business/professional income | Always obligated to file |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown estimation regime | Directa simplificada |
| Unknown cuota autónomos | Calculate from bracket table using 60% of billing as proxy for net income |
| Unknown tarifa plana eligibility | Not eligible (apply standard brackets) |
| Unknown if new autónomo | NOT new (15% retención, not 7%) |
| Unknown Sección IAE | Sección 2 (professional -- retención applies) |
| Unknown business-use % | 0% for mixed-use items |
| Unknown territory | Common territory with IVA 21% |
| Unknown activity start date | Do not apply tarifa plana |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Spain computations in the OpenAccountants Tax Library.
Annual regularization
After year-end, TGSS compares actual income vs. chosen base. Overpayments are refunded; underpayments are collected (second half of following year)
Autónomos societarios minimum
EUR 1,000/month base → EUR 314/month minimum contribution
Standard Tarifa Plana (DA 52ª LGSS, RDL 13/2022)
| Period | Monthly Contribution | |---|---| | Months 1-12 | EUR 80 | | Months 13-24 (if income < SMI) | Reduced rate (tramo-dependent) |DA 52ª LGSS, RDL 13/2022
Not registered as autónomo previously
Not registered as autónomo in the previous 2 years
No prior tarifa plana benefit
Not previously benefited from tarifa plana in the previous 3 years
No outstanding debts
No outstanding debts with Seguridad Social or Hacienda
Not autónomo societario
NOT autónomo societario (company administrators excluded)
Must apply at registration
Must apply at the moment of registration (alta)
Availability
Available for: Workers with disability ≥ 33%; Victims of gender violence; Victims of terrorism
Automatic request
Request is automatic when registering (mark the box in Modelo TA.0521)
No retroactive request
Cannot be requested retroactively
Compatible with pluriactividad
Compatible with pluriactividad (working as both employed and self-employed)
After tarifa plana ends
After tarifa plana ends, the normal bracket system applies
Quarterly Obligations
| Quarter | Period | Deadline | Models to File | |---|---|---|---| | Q1 | Jan-Mar | 1-20 April | 130 (IRPF) + 303 (IVA) | | Q2 | Apr-Jun | 1-20 July | 130 + 303 | | Q3 | Jul-Sep | 1-20 October | 130 + 303 | | Q4 | Oct-Dec | 1-30 January | 130 + 303 |
Annual Obligations
| Model | Description | Deadline | |---|---|---| | 100 | Declaración de la Renta (IRPF annual) | April-June (campaign dates vary) | | 390 | Annual IVA summary | 1-30 January | | 347 | Operations with third parties > EUR 3,005.06 | February | | 349 | Intra-EU operations (if applicable) | Monthly or quarterly |
Additional Models (if applicable)
| Model | Who | When | |---|---|---| | 111 | If you have employees (retenciones nóminas) | Quarterly | | 115 | If you rent premises (retenciones alquileres) | Quarterly | | 131 | Instead of 130, if in estimación objetiva (módulos) | Quarterly | | 720 | Assets abroad > EUR 50,000 | March |
IVA (Common Territory + Baleares)
| Item | Value | |---|---| | General rate | 21% | | Reduced rate | 10% (food, transport, hotels) | | Super-reduced rate | 4% (bread, milk, medicines, books) | | Filed via | Modelo 303 (quarterly) + Modelo 390 (annual summary) |
IGIC (Canarias)
| Item | Value | |---|---| | General rate | 7% | | Reduced | 3% | | Zero rate | 0% (certain essential goods) | | Incrementado | 9.5%, 15% | | Filed via | Modelo 420 (quarterly) to Hacienda Canaria |
IPSI (Ceuta and Melilla)
| Item | Value | |---|---| | General rate (services) | 4% | | Other rates | 0.5% - 10% depending on goods/services | | Filed via | Local IPSI models to Ciudad Autónoma |
Monthly calculation formula
Facturación bruta (without IVA) + IVA/IGIC/IPSI repercutido (charged to client) = Total factura (amount on invoice) - Retención IRPF (15% or 7% withheld by client, if applicable) = Cobro efectivo (cash received) - Cuota autónomos (Social Security) - Gastos deducibles = Neto mensual aproximado IVA/IGIC/IPSI a pagar Hacienda = repercutido - soportado (on purchases)
Annual calculation formula
Facturación bruta anual - Gastos deducibles anuales - Cuota autónomos anual - 5% gastos difícil justificación (max EUR 2,000, if simplificada) = Base imponible IRPF IRPF anual = Apply progressive brackets to base imponible Neto anual = Facturación bruta - IRPF - Cuota SS - Gastos
Territorial Regime Classification
| Fiscal Residence | IRPF Scale | Indirect Tax | SS Bonification | |---|---|---|---| | Common territory (15 CCAA) | State + Regional (50/50) | IVA 21% | None | | Canarias | State + Regional | IGIC 7% | None | | Ceuta | State + Regional, 60% deduction cuota | IPSI 4% | 50% cuota SS (certain sectors) | | Melilla | State + Regional, 60% deduction cuota | IPSI 4% | 50% cuota SS (certain sectors) | | País Vasco (Álava/Bizkaia/Gipuzkoa) | Foral (own scale, 23%-49%) | IVA 21% | None | | Navarra | Foral (own scale, 13%-52.8%) | IVA 21% | None |
Eligible sectors
Agriculture, fishing, aquaculture; Industry (except energy and water); Commerce, tourism, hospitality; Other services (excluding air transport, building construction, financial/real estate activities)
Autónomo Persona Física
Most common: freelancer or sole trader; Filed as individual IRPF taxpayer; Can choose estimación directa simplificada (default) or normal; Retención 15% (7% first 3 years) on professional invoices (Sección 2 IAE only)
Autónomo Societario
Administrators/partners with ≥33% ownership who perform management; Must register in RETA; Minimum base: EUR 1,000/month (cuota mínima EUR 314/month); Cannot access tarifa plana; Deduction for generic expenses: 3% (not 7%); Their income comes as nómina from the company (rendimientos del trabajo), NOT business income
Autónomo Colaborador
Spouse or family member (up to 2nd degree) working regularly in the business; Minimum base: SMI (EUR 1,000/month in 2025); Bonificación: 50% during first 18 months, 25% next 6 months; Does NOT file their own Modelo 130/303 -- works under the main autónomo's business
TRADE
Derives ≥75% of income from a single client; Must formalize the relationship with a written contract; Specific protections under Estatuto del Trabajo Autónomo; Tax obligations are the same as standard autónomo
Step 1: Alta en Hacienda
Alta en Hacienda (Modelo 036 or 037): Register for tax obligations, select IAE epígrafe, choose estimation regime
Step 2: Alta en RETA
Alta en RETA (Modelo TA.0521): Register with Social Security within 60 days before starting activity (or same day)
Step 3: Licencia de actividad
Licencia de actividad (if applicable): Some activities require local permits
Step 4: Libro registro
Libro registro: Start maintaining income and expense records from day one
Key Decisions at Registration
| Decision | Options | Default | |---|---|---| | Estimation regime | Directa simplificada / Directa normal / Objetiva (módulos) | Simplificada | | IAE epígrafe | Section 1 (business) or Section 2 (professional) | Determines if retención applies | | IVA regime | General / Simplified / Recargo equivalencia | General | | Tarifa plana | Apply or not | Apply if eligible | | Contribution base | Minimum of bracket or higher | Minimum |
Fully Deductible (with proper invoice)
| Expense | Notes | |---|---| | Cuota autónomos (RETA) | Monthly SS contribution | | Office rent (local de negocio) | Fully deductible with factura | | Professional services (gestoría, abogado) | Fully deductible | | Software and subscriptions | Business use | | Advertising and marketing | Fully deductible | | Professional training | Related to activity | | Professional insurance | Liability, etc. | | Bank fees (business account) | Fully deductible | | Payment processor fees (Stripe, PayPal) | Fully deductible | | Depreciation (amortización) | Per simplified table | | Business travel (transport) | Documented trips | | Travel meals (dietas) | Max EUR 26.67/day domestic, EUR 48.08/day international |
Partially Deductible (Special Rules)
| Expense | Rule | Reference | |---|---|---| | Home office supplies (luz, gas, agua) | (office area / total area) × 30% of supply costs | LIRPF Art. 30.2.5.b | | Vehicle expenses | Business portion only (default: 50% IVA, IRPF needs logbook) | Art. 95 LIVA | | Mobile phone | Business portion only (default 0% if not documented) | | | Meals not during travel | NOT deductible | Client entertainment excluded | | Personal insurance | NOT deductible | | | IRPF payments (Modelo 130) | NOT deductible (prepayment of tax, not expense) | |
Gastos de difícil justificación
5% of rendimiento neto previo, maximum EUR 2,000/year; Automatic reduction under estimación directa simplificada; Covers expenses that are difficult to document but clearly business-related
Obligación de Declarar thresholds
| Situation | Limit | |---|---| | Single payer, employment income only | EUR 22,000 | | Multiple payers (2nd+ pays > EUR 1,500) | EUR 15,876 | | Capital income | > EUR 1,600 | | Real estate income | > EUR 1,000 | | Any business/professional income | Always obligated to file |
Always obligated to file
Autónomos are ALWAYS obligated to file Modelo 100 regardless of income level (Art. 96 LIRPF exception for rendimientos de actividades económicas)Art. 96 LIRPF
Conservative Defaults
| Ambiguity | Default | |---|---| | Unknown estimation regime | Directa simplificada | | Unknown cuota autónomos | Calculate from bracket table using 60% of billing as proxy for net income | | Unknown tarifa plana eligibility | Not eligible (apply standard brackets) | | Unknown if new autónomo | NOT new (15% retención, not 7%) | | Unknown Sección IAE | Sección 2 (professional -- retención applies) | | Unknown business-use % | 0% for mixed-use items | | Unknown territory | Common territory with IVA 21% | | Unknown activity start date | Do not apply tarifa plana |
Prohibition 1
NEVER tell someone they can avoid paying cuota de autónomos if they are actively self-employed
Prohibition 2
NEVER apply tarifa plana to autónomos societarios
Prohibition 3
NEVER deduct client entertainment meals from IRPF
Prohibition 4
NEVER apply the 7% generic deduction to autónomos persona física (it's 7% for them, 3% for societarios -- don't mix these up)
Prohibition 5
NEVER confuse retenciones (tax prepayments) with expenses -- they are NOT deductible business expenses
Prohibition 6
NEVER apply IVA to an autónomo in Canarias (they use IGIC) or Ceuta/Melilla (IPSI)
Prohibition 7
NEVER forget that Modelo 130 is cumulative year-to-date (not just the quarter's income)
Prohibition 8
NEVER apply the EUR 80 tarifa plana beyond month 12 without verifying income < SMI
Prohibition 9
NEVER present cuota estimates as exact -- actual regularization happens the following year
Prohibition 10
NEVER advise on baja (deregistration) without noting that this affects future tarifa plana eligibility
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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