Spain Income Tax (IRPF) -- Self-Employed (Autonomo) Skill v2.0

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Section 1 -- Quick Reference

Field	Value
Country	Spain (Estado Espanol)
Tax	IRPF (Impuesto sobre la Renta de las Personas Fisicas)
Currency	EUR only
Tax year	Calendar year (ano natural)
Primary legislation	Ley 35/2006 del IRPF (LIRPF)
Supporting legislation	Real Decreto 439/2007 (RIRPF); Ley 58/2003 (Ley General Tributaria)
Tax authority	Agencia Estatal de Administracion Tributaria (AEAT)
Filing portal	Sede Electronica AEAT (sede.agenciatributaria.gob.es)
Filing deadline	30 June of the following year (Renta campaign April-June)
Contributor	Open Accountants Community
Validated by	Pending -- requires sign-off by a qualified asesor fiscal
Skill version	2.0

IRPF Tax Brackets -- State Portion (Cuota Estatal) 2025 [T1]

Taxable Income (EUR)	State Rate	Regional Rate (General)	Combined Rate
0 -- 12,450	9.50%	9.50%	19.00%
12,451 -- 20,200	12.00%	12.00%	24.00%
20,201 -- 35,200	15.00%	15.00%	30.00%
35,201 -- 60,000	18.50%	18.50%	37.00%
60,001 -- 300,000	22.50%	22.50%	45.00%
300,001+	24.50%	22.50%-24.50%	47.00%-49.00%

Regional rates vary by Comunidad Autonoma. The table above shows the general (common territory) rates. Cataluna, Andalucia, Comunidad Valenciana, etc. may have different regional brackets. The state portion is fixed; only the regional portion varies.

Savings Income Rates (Rentas del Ahorro) 2025 [T1]

Savings Income (EUR)	Rate
0 -- 6,000	19%
6,001 -- 50,000	21%
50,001 -- 200,000	23%
200,001 -- 300,000	27%
300,001+	28%

Key Allowances [T1]

Item	Amount (EUR)
Minimo personal (personal minimum)	5,550
Minimo por descendientes (1st child)	2,400
Minimo por descendientes (2nd child)	2,700
Minimo por descendientes (3rd child)	4,000
Minimo por descendientes (4th+ child)	4,500
Minimo por ascendientes (65+ living with taxpayer)	1,150
Reduccion rendimientos del trabajo (employment reduction)	Up to 6,498
Gastos deducibles autonomo simplificada (5% difficulty-of-justification)	5% of net income, max EUR 2,000

Quarterly Payments (Modelo 130) [T1]

Item	Value
Rate	20% of net profit (cumulative year-to-date minus prior payments)
Deadlines	20 April, 20 July, 20 October, 30 January
Alternative (Modelo 131)	For estimacion objetiva (modulos) -- out of scope

Retenciones (Withholding on Professional Invoices) [T1]

Scenario	Rate
Standard professional retencion	15%
First 3 years of activity (new autonomo)	7%
Applicability	Only professional activities (Seccion 2 IAE), NOT business/commercial (Seccion 1)

Conservative Defaults [T1]

Ambiguity	Default
Unknown Comunidad Autonoma	General (common territory) rates
Unknown estimation regime	Estimacion directa simplificada
Unknown business-use % (vehicle, phone, home)	0% deduction
Unknown expense category	Not deductible
Unknown whether professional or business activity	Professional (Seccion 2)
Unknown retencion rate	15% (standard)

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Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable -- bank statement for the full tax year, confirmation of Comunidad Autonoma of fiscal residence, and type of activity (professional vs business/commercial).

Recommended -- all facturas emitidas (outgoing invoices), facturas recibidas (purchase invoices), Modelo 130 filings for the year, Social Security contribution receipts.

Ideal -- complete libro de ingresos y gastos, asset register, prior year Modelo 100, all retenciones certificates (certificados de retenciones).

Refusal Catalogue

R-ES-1 -- Estimacion objetiva (modulos). "This skill covers estimacion directa only. Estimacion objetiva uses activity-based modules, not actual income/expenses. Out of scope."

R-ES-2 -- Non-resident (IRNR). "Non-residents file Impuesto sobre la Renta de No Residentes. Different rules and forms. Out of scope."

R-ES-3 -- Sociedades (corporate tax). "Companies file Impuesto de Sociedades. This skill covers IRPF for natural persons only."

R-ES-4 -- Comunidades forales (Navarra, Pais Vasco). "The foral territories have their own tax systems and rates. This skill covers common territory (territorio comun) only."

R-ES-5 -- Complex capital gains (ganancias patrimoniales). "Real estate disposals, share sales, and other complex capital gains require specialised computation. Escalate."

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Section 3 -- Transaction Pattern Library

3.1 Income Patterns (Credits on Bank Statement)

Pattern	Tax Line	Treatment	Notes
FACTURA EMITIDA, COBRO FACTURA, [client name] PAGO	Rendimientos de actividades economicas (ingresos)	Business income	Net of IVA if IVA-registered
RETENCION, RETENCION IRPF	Reduce gross by retencion amount	Withholding	15% (or 7% first 3 years) withheld at source. Must reconcile with certificado de retenciones.
STRIPE PAYOUT, PAYPAL PAYOUT	Ingresos	Business income	Match to underlying invoices
NOMINA, SALARIO, SUELDO	Rendimientos del trabajo	NOT self-employment	Employment income -- separate category
INTERESES, RENDIMIENTOS CUENTA	Rentas del ahorro	NOT self-employment	Savings income -- separate base
DIVIDENDO	Rentas del ahorro	NOT self-employment	Savings -- separate base
ALQUILER RECIBIDO, RENTA COBRADA	Rendimientos de capital inmobiliario	NOT self-employment	Rental income -- separate
DEVOLUCION HACIENDA, DEVOLUCION AEAT	EXCLUDE	Not income	Tax refund
SUBVENCION, AYUDA	Check	May be taxable	Government subsidies are generally taxable

3.2 Expense Patterns (Debits on Bank Statement)

Pattern	Tax Line	Tier	Treatment
ALQUILER OFICINA, RENTA LOCAL	Arrendamientos y canones	T1	Fully deductible if dedicated business premises
SUMINISTROS, LUZ, GAS, AGUA, ELECTRICIDAD	Suministros	T2	If home office: 30% of proportional share (area-based). If business premises: fully deductible.
TELEFONO, MOVISTAR, VODAFONE, ORANGE	Suministros	T2	Business portion only -- default 0% if mixed
INTERNET, FIBRA	Suministros	T2	Business portion only
GASOLINA, COMBUSTIBLE, REPSOL, CEPSA, BP	Otros gastos (vehiculo)	T2	Max 50% deductible for IVA. For IRPF: business portion only with logbook.
DIETAS, COMIDA, RESTAURANTE (business travel)	Otros gastos deducibles	T1	Deductible if business travel: max EUR 26.67/day domestic, EUR 48.08/day international. Must be on a business trip away from usual workplace.
RESTAURANTE, COMIDA (client entertainment)	NOT deductible	T1	Client entertainment: NOT deductible for IRPF
SEGURO AUTONOMO, MUTUALIDAD	Gastos de personal (seguridad social)	T1	Social Security (RETA): fully deductible as business expense
CUOTA AUTONOMOS, SEGURIDAD SOCIAL	Gastos de personal	T1	Monthly RETA contribution: fully deductible
ASESORIA, GESTORIA, ASESOR FISCAL	Servicios profesionales independientes	T1	Fully deductible
ABOGADO, NOTARIO	Servicios profesionales	T1	Deductible if business-related
MATERIAL OFICINA, PAPELERIA	Otros gastos	T1	Fully deductible
SOFTWARE, SUSCRIPCION, LICENCIA	Otros gastos	T1	Fully deductible if business use
PUBLICIDAD, MARKETING, GOOGLE ADS	Publicidad y relaciones publicas	T1	Fully deductible
FORMACION, CURSO, MASTER	Otros gastos	T1	Fully deductible if related to activity
SEGURO RESPONSABILIDAD, SEGURO PROFESIONAL	Primas de seguros	T1	Fully deductible
SEGURO HOGAR, SEGURO COCHE (personal)	NOT deductible / T2	T2	Personal insurance: not deductible. Car: business portion only.
COMISION BANCO, COMISION TPV	Gastos financieros	T1	Fully deductible for business account
STRIPE FEE, PAYPAL FEE	Gastos financieros	T1	Transaction fees: fully deductible
HACIENDA, AEAT, IRPF, MODELO 130	EXCLUDE	Not deductible	Income tax payments are not deductible expenses
IVA LIQUIDACION, IVA PAGO	EXCLUDE from IRPF	T1	IVA payments are separate; net figures on IRPF if registered
HIPOTECA, PRESTAMO	EXCLUDE	Not deductible	Loan principal
INTERESES PRESTAMO (business)	Gastos financieros	T1	Interest on business loan: deductible

3.3 SaaS Subscriptions

Pattern	Treatment	Notes
GOOGLE, MICROSOFT, ADOBE, SLACK, ZOOM, META	Otros gastos -- fully deductible	EU/non-EU reverse charge for IVA is separate
NOTION, GITHUB, FIGMA, CANVA, AWS, OPENAI	Otros gastos -- fully deductible	Non-EU reverse charge for IVA

3.4 Internal Transfers and Exclusions

Pattern	Treatment	Notes
TRASPASO, TRANSFERENCIA PROPIA	EXCLUDE	Internal movement
PRESTAMO, AMORTIZACION CAPITAL	EXCLUDE	Loan principal
RETIRADA EFECTIVO, CAJERO	T2 -- ask	Default exclude
DONACION, DONATIVO	Deduccion en cuota (not gasto)	Donations: deduccion in tax computation, not a business expense

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Section 4 -- Worked Examples

Example 1 -- Standard Autonomo (IT Consultant)

Input: Gross invoiced EUR 55,000 (all with 15% retencion and 21% IVA). Expenses: office rent EUR 6,000, Social Security (RETA) EUR 4,200, accountant EUR 1,200, software EUR 800, travel EUR 2,000.

Computation:

• Ingresos: EUR 55,000 (net of IVA; retenciones are prepayments of IRPF, NOT a reduction in income)
• Gastos deducibles: 6,000 + 4,200 + 1,200 + 800 + 2,000 = EUR 14,200
• Rendimiento neto previo: 55,000 - 14,200 = EUR 40,800
• Estimacion directa simplificada: 5% reduccion = EUR 2,040 (max EUR 2,000)
• Rendimiento neto reducido: 40,800 - 2,000 = EUR 38,800
• Retenciones already withheld: 55,000 x 15% = EUR 8,250 (credit against final IRPF)

Example 2 -- Home Office (Suministros)

Input: Autonomo works from home. Apartment 80 sqm, dedicated office 12 sqm (15%). Annual utilities: electricity EUR 1,200, gas EUR 600, water EUR 300, internet EUR 480.

Computation:

• Area proportion: 12/80 = 15%
• Deductible proportion of supplies: 15% x 30% = 4.5% (the 30% rule for home office supplies)
• Electricity: 1,200 x 4.5% = EUR 54
• Gas: 600 x 4.5% = EUR 27
• Water: 300 x 4.5% = EUR 13.50
• Internet: 480 x 4.5% = EUR 21.60 (but if internet is 100% business, higher proportion may apply with documentation)
• Total home office supplies deduction: EUR 116.10
• [T2] Flag: the 30% applied to the proportional area is the statutory cap for supplies since 2018 reform.

Example 3 -- Retencion Reconciliation

Input: Client received EUR 8,250 in retenciones certificates from clients. Modelo 130 quarterly payments totalled EUR 4,000. Final IRPF liability is EUR 10,500.

Computation:

• Total prepaid: 8,250 (retenciones) + 4,000 (Modelo 130) = EUR 12,250
• Final IRPF: EUR 10,500
• Result: EUR 1,750 refund (devolucion)

Example 4 -- Dietas (Travel Meals)

Input: Autonomo travels to client site in another city. Lunch EUR 35, dinner EUR 28.

Classification:

• Daily maximum for domestic dietas: EUR 26.67/meal (with overnight stay) or EUR 26.67 total (without overnight).
• With overnight stay: full-day allowance EUR 53.34. Both meals within limit.
• Without overnight stay: the combined EUR 63 exceeds EUR 26.67 day limit. Only EUR 26.67 deductible.
• [T2] Flag: confirm whether overnight stay applies.

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Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 Rendimientos de Actividades Economicas [T1]

Legislation: LIRPF Arts. 27-32

All business/professional income. Estimacion directa simplificada is default if turnover under EUR 600,000 and taxpayer has not elected normal.

5.2 Gastos Deducibles [T1]

Legislation: LIRPF Art. 28; RIRPF Arts. 28-30

Expenses must be linked to the economic activity and properly documented (factura). The "correlacion de ingresos y gastos" principle applies.

5.3 Amortizacion (Depreciation) [T1]

Legislation: LIRPF Art. 28; Simplified depreciation table

Asset	Max Annual Rate	Max Period (years)
Buildings	3%	68
Plant and machinery	12%	18
Tools and utensils	30%	8
Furniture	10%	20
Computer hardware	26%	10
Computer software	33%	6
Motor vehicles	16%	14
Transport elements	10%	20

Under estimacion directa simplificada, use the simplified table (tabla simplificada). Under normal, use the full official table.

5.4 Reduccion por Estimacion Directa Simplificada [T1]

5% of rendimiento neto previo, capped at EUR 2,000/year. Covers "gastos de dificil justificacion" (difficult-to-justify expenses). Applied automatically under simplificada regime.

5.5 Modelo 130 Computation [T1]

Each quarter: 20% x (cumulative net income year-to-date) - prior Modelo 130 payments - retenciones received year-to-date. If result is negative, no payment due (cannot generate refund via Modelo 130 -- refund comes through Modelo 100).

5.6 Filing Deadlines [T1]

Filing	Deadline
Modelo 130 Q1	1-20 April
Modelo 130 Q2	1-20 July
Modelo 130 Q3	1-20 October
Modelo 130 Q4	1-30 January
Modelo 100 (annual IRPF)	April-June (exact dates published by AEAT each year)
Modelo 303 (IVA)	Same quarterly deadlines as Modelo 130

5.7 Penalties [T1]

Offence	Penalty
Late filing without AEAT request	1% surcharge per month late (up to 12 months), then 15% + interest
Late filing after AEAT request	50%-150% of unpaid tax (depending on severity)
Late payment	5% (first month), 10% (3 months), 15% (6 months), 20% (12+ months) + interest
Interest rate (interes de demora)	~3.75% annually (varies by year)

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Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Home Office (Suministros) [T2]

Since 2018 reform: deductible proportion = (office area / total area) x 30% of supply costs (electricity, gas, water, internet). The 30% factor is the statutory cap -- no negotiation.

Flag for reviewer: Confirm area measurements and that workspace is genuinely dedicated.

6.2 Vehicle Expenses [T2]

For IRPF: business-use proportion only, supported by records. For IVA: maximum 50% input tax recovery on vehicle costs (presumption is 50% private use). If 100% business use can be proven, 100% for both IRPF and IVA.

Flag for reviewer: Confirm business-use percentage and documentation.

6.3 Estimacion Directa Normal vs Simplificada [T2]

Feature	Simplificada	Normal
Turnover limit	Under EUR 600,000	No limit
5% gastos dificil justificacion	YES (max EUR 2,000)	NO
Depreciation table	Simplified	Full official
Provisiones deducibles	NO	YES
Complexity	Lower	Higher

Most small autonomos benefit from simplificada. Flag for reviewer if turnover approaches EUR 600,000 or if provisions are material.

6.4 Minimo Personal y Familiar [T2]

Personal and family minimums reduce the cuota integra, not the base imponible. They create a zero-rate band effect. Flag for reviewer to confirm family situation and applicable minimums.

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Section 7 -- Excel Working Paper Template

IRPF WORKING PAPER -- Tax Year 2025

A. INGRESOS (INCOME)
  A1. Rendimientos actividades economicas          ___________
  A2. Other business income                        ___________
  A3. Total ingresos                               ___________

B. GASTOS DEDUCIBLES (EXPENSES)
  B1. Consumos de explotacion                      ___________
  B2. Sueldos y salarios                           ___________
  B3. Seguridad Social (RETA)                      ___________
  B4. Otros gastos de personal                     ___________
  B5. Arrendamientos y canones                     ___________
  B6. Suministros (utilities, home office)         ___________
  B7. Servicios profesionales                      ___________
  B8. Primas de seguros                            ___________
  B9. Gastos financieros                           ___________
  B10. Amortizaciones                              ___________
  B11. Publicidad                                  ___________
  B12. Otros gastos deducibles                     ___________
  B13. Total gastos                                ___________

C. RENDIMIENTO NETO PREVIO (A3 - B13)             ___________
D. REDUCCION 5% (max EUR 2,000)                   ___________
E. RENDIMIENTO NETO REDUCIDO (C - D)              ___________

F. PREPAYMENTS
  F1. Retenciones                                  ___________
  F2. Modelo 130 payments                          ___________
  F3. Total prepaid                                ___________

REVIEWER FLAGS:
  [ ] Comunidad autonoma confirmed?
  [ ] Estimation regime confirmed?
  [ ] Home office area ratio verified?
  [ ] Vehicle business use documented?
  [ ] Retenciones certificates reconciled?

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Section 8 -- Bank Statement Reading Guide

Spanish Bank Statement Formats

Bank	Format	Key Fields
CaixaBank, BBVA, Santander	CSV, PDF	Fecha, Concepto, Importe, Saldo
Sabadell, Bankinter	CSV, PDF	Fecha Valor, Descripcion, Cargo/Abono
N26, Revolut	CSV	Date, Counterparty, Amount
ING Direct	CSV	Fecha, Movimiento, Importe

Key Spanish Banking Terms

Spanish Term	English	Classification Hint
Ingreso	Credit (incoming)	Potential income
Cargo	Debit (outgoing)	Potential expense
Transferencia	Bank transfer	Check direction
Recibo / Domiciliacion	Direct debit	Regular expense
Bizum	Mobile payment	Could be income or expense
Reintegro	Cash withdrawal	Ask what it was for
Comisiones	Bank charges	Gastos financieros
Nomina	Salary payment	Employment income

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Section 9 -- Onboarding Fallback

ONBOARDING QUESTIONS -- SPAIN IRPF
1. Comunidad autonoma of fiscal residence?
2. Type of activity: professional (Seccion 2 IAE) or business (Seccion 1)?
3. Estimation regime: directa simplificada or normal?
4. Are you in your first 3 years of activity? (affects retencion rate)
5. Home office: do you have a dedicated workspace? Area ratio?
6. Vehicle: what percentage is business use?
7. Do you have all certificados de retenciones from clients?
8. Marital status and dependents?
9. RETA contribution amount per month?
10. Prior year Modelo 100 available?

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Section 10 -- Reference Material

Key Legislation

Topic	Reference
Self-employment income	LIRPF Arts. 27-32
Deductible expenses	LIRPF Art. 28; RIRPF Arts. 28-30
Depreciation	LIRPF Art. 28; Simplified table
Retenciones	RIRPF Arts. 95, 101
Modelo 130	RIRPF Art. 110
Personal/family minimums	LIRPF Arts. 56-61
Tax brackets	LIRPF Art. 63 (state); autonomic laws (regional)
Savings income	LIRPF Art. 66
Home office supplies	LIRPF Art. 30.2.5.b (as amended 2018)
Filing/penalties	Ley 58/2003 (LGT)

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PROHIBITIONS

• NEVER compute IRPF without knowing the Comunidad Autonoma (affects regional rates)
• NEVER deduct client entertainment expenses
• NEVER deduct IRPF payments (Modelo 130, retenciones) as business expenses -- they are prepayments of tax
• NEVER apply estimacion objetiva rules to a directa taxpayer
• NEVER deduct home office supplies beyond the (area % x 30%) formula
• NEVER allow vehicle expenses at 100% without documented proof of exclusive business use
• NEVER forget the 5% reduccion under simplificada (it is automatic, max EUR 2,000)
• NEVER confuse retenciones (withholding) with a reduction in income -- gross income is the full invoice amount before retencion
• NEVER apply foral territory rates to common territory taxpayers
• NEVER present tax calculations as definitive -- always label as estimated

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Disclaimer

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.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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