es-autonomous-worker

Spain Autónomo (Self-Employed Worker) Complete Obligations Skill v1.0

Based on work by Nambu89 (Impuestify) and Pau March (larenta), licensed under MIT. Adapted for the OpenAccountants format.

Section 1 -- Quick Reference

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)

Section 2 -- Cuota de Autónomos 2025: Cotización por Ingresos Reales

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

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)

How to Calculate Net Monthly Income (Rendimiento Neto)

• 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) (For autónomos persona física in estimación directa)

Key Rules

• 6 changes per year — You can change your contribution base up to 6 times annually to match income fluctuations
• 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

Section 3 -- Tarifa Plana (Flat Rate for New Autónomos)

Standard Tarifa Plana (DA 52ª LGSS, RDL 13/2022)

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)

Requirements

• 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)

Extended Tarifa Plana (24 months at EUR 80)

• Availability — Available for: Workers with disability ≥ 33%; Victims of gender violence; Victims of terrorism

Important Notes

• 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

Section 4 -- Complete Fiscal Calendar for Autónomos

Quarterly Obligations

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

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)

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

Section 5 -- Indirect Tax by Territory

IVA (Common Territory + Baleares)

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)

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)

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

Section 6 -- Net Take-Home Calculation (Sueldo Neto Autónomo)

Monthly Calculation Formula

• 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

• 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

Worked Example: IT Freelancer, Madrid, EUR 3,000/month billing

Monthly: Facturación bruta: EUR 3,000

• IVA 21%: EUR 630 = Total factura: EUR 3,630

• Retención IRPF 15%: EUR 450 = Cobro efectivo: EUR 3,180
• Cuota autónomos (Tramo 9): EUR 320
• Gastos deducibles: EUR 200 = Neto mensual estimado: EUR 2,660

Annual: Facturación bruta: EUR 36,000

• Gastos deducibles: EUR 2,400
• Cuota autónomos: EUR 3,840
• Gastos difícil justificación: EUR 1,488 (5% × 29,760, < 2,000) = Base imponible: EUR 28,272 IRPF estimado (escala 2025): ~EUR 5,600 Neto anual: EUR 36,000 - 5,600 - 3,840 - 2,400 = EUR 24,160 Neto mensual real: EUR 2,013 % neto sobre facturación: ~67%

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.

Section 7 -- Territorial Regime Classification

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

Ceuta/Melilla Sectors with 50% SS Bonification

• Eligible sectors — Agriculture, fishing, aquaculture; Industry (except energy and water); Commerce, tourism, hospitality; Other services (excluding air transport, building construction, financial/real estate activities)

Section 8 -- Types of Autónomo

8.1 Autónomo Persona Física (Standard)

• 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)

8.2 Autónomo Societario

• 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

8.3 Autónomo Colaborador (Family Member)

• 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

8.4 Autónomo Económicamente Dependiente (TRADE)

• 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

Section 9 -- Registration Process (Alta de Autónomo)

Steps

• 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

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

Section 10 -- Deductible Expenses for Autónomos

Fully Deductible (with proper invoice)

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)

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 (Simplificada only)

• 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

Section 11 -- Obligación de Declarar (Filing Obligation)

Not all autónomos are obligated to file the annual Renta if their income is very low:

Section 11 -- Obligación de Declarar (Filing Obligation)

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

Section 11 -- Obligación de Declarar (Filing Obligation)

• 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)

Section 12 -- Conservative Defaults

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

PROHIBITIONS

• 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

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