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openaccountants/skills/es-income-tax.md
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v20EU
1---
2name: es-income-tax
3description: >
4 Use this skill whenever asked about Spanish personal income tax (IRPF -- Impuesto sobre la Renta de las Personas Fisicas) for self-employed individuals (autonomos). Trigger on phrases like "how much tax do I pay in Spain", "IRPF", "Modelo 100", "Modelo 130", "pago fraccionado", "estimacion directa", "retencion", "autonomo tax", "rendimientos de actividades economicas", "gastos deducibles", "amortizacion", "minimo personal", "cuota autonomica", or any question about filing or computing income tax for a self-employed or freelance client in Spain. Covers IRPF progressive rates, Modelo 100 structure, estimacion directa normal vs simplificada, deductible expenses, depreciation, quarterly payments (Modelo 130), withholding (retenciones), regional surcharges, personal and family allowances, and interaction with IVA and Social Security. ALWAYS read this skill before touching any Spanish income tax work.
5version: 2.0
6jurisdiction: ES
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# Spain Income Tax (IRPF) -- Self-Employed (Autonomo) Skill v2.0
14 
15---
16 
17## Section 1 -- Quick Reference
18 
19| Field | Value |
20|---|---|
21| Country | Spain (Estado Espanol) |
22| Tax | IRPF (Impuesto sobre la Renta de las Personas Fisicas) |
23| Currency | EUR only |
24| Tax year | Calendar year (ano natural) |
25| Primary legislation | Ley 35/2006 del IRPF (LIRPF) |
26| Supporting legislation | Real Decreto 439/2007 (RIRPF); Ley 58/2003 (Ley General Tributaria) |
27| Tax authority | Agencia Estatal de Administracion Tributaria (AEAT) |
28| Filing portal | Sede Electronica AEAT (sede.agenciatributaria.gob.es) |
29| Filing deadline | 30 June of the following year (Renta campaign April-June) |
30| Contributor | Open Accountants Community |
31| Validated by | Pending -- requires sign-off by a qualified asesor fiscal |
32| Skill version | 2.0 |
33 
34### IRPF Tax Brackets -- State Portion (Cuota Estatal) 2025 [T1]
35 
36| Taxable Income (EUR) | State Rate | Regional Rate (General) | Combined Rate |
37|---|---|---|---|
38| 0 -- 12,450 | 9.50% | 9.50% | 19.00% |
39| 12,451 -- 20,200 | 12.00% | 12.00% | 24.00% |
40| 20,201 -- 35,200 | 15.00% | 15.00% | 30.00% |
41| 35,201 -- 60,000 | 18.50% | 18.50% | 37.00% |
42| 60,001 -- 300,000 | 22.50% | 22.50% | 45.00% |
43| 300,001+ | 24.50% | 22.50%-24.50% | 47.00%-49.00% |
44 
45**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.
46 
47### Savings Income Rates (Rentas del Ahorro) 2025 [T1]
48 
49| Savings Income (EUR) | Rate |
50|---|---|
51| 0 -- 6,000 | 19% |
52| 6,001 -- 50,000 | 21% |
53| 50,001 -- 200,000 | 23% |
54| 200,001 -- 300,000 | 27% |
55| 300,001+ | 28% |
56 
57### Key Allowances [T1]
58 
59| Item | Amount (EUR) |
60|---|---|
61| Minimo personal (personal minimum) | 5,550 |
62| Minimo por descendientes (1st child) | 2,400 |
63| Minimo por descendientes (2nd child) | 2,700 |
64| Minimo por descendientes (3rd child) | 4,000 |
65| Minimo por descendientes (4th+ child) | 4,500 |
66| Minimo por ascendientes (65+ living with taxpayer) | 1,150 |
67| Reduccion rendimientos del trabajo (employment reduction) | Up to 6,498 |
68| Gastos deducibles autonomo simplificada (5% difficulty-of-justification) | 5% of net income, max EUR 2,000 |
69 
70### Quarterly Payments (Modelo 130) [T1]
71 
72| Item | Value |
73|---|---|
74| Rate | 20% of net profit (cumulative year-to-date minus prior payments) |
75| Deadlines | 20 April, 20 July, 20 October, 30 January |
76| Alternative (Modelo 131) | For estimacion objetiva (modulos) -- out of scope |
77 
78### Retenciones (Withholding on Professional Invoices) [T1]
79 
80| Scenario | Rate |
81|---|---|
82| Standard professional retencion | 15% |
83| First 3 years of activity (new autonomo) | 7% |
84| Applicability | Only professional activities (Seccion 2 IAE), NOT business/commercial (Seccion 1) |
85 
86### Conservative Defaults [T1]
87 
88| Ambiguity | Default |
89|---|---|
90| Unknown Comunidad Autonoma | General (common territory) rates |
91| Unknown estimation regime | Estimacion directa simplificada |
92| Unknown business-use % (vehicle, phone, home) | 0% deduction |
93| Unknown expense category | Not deductible |
94| Unknown whether professional or business activity | Professional (Seccion 2) |
95| Unknown retencion rate | 15% (standard) |
96 
97---
98 
99## Section 2 -- Required Inputs and Refusal Catalogue
100 
101### Required Inputs
102 
103**Minimum viable** -- bank statement for the full tax year, confirmation of Comunidad Autonoma of fiscal residence, and type of activity (professional vs business/commercial).
104 
105**Recommended** -- all facturas emitidas (outgoing invoices), facturas recibidas (purchase invoices), Modelo 130 filings for the year, Social Security contribution receipts.
106 
107**Ideal** -- complete libro de ingresos y gastos, asset register, prior year Modelo 100, all retenciones certificates (certificados de retenciones).
108 
109### Refusal Catalogue
110 
111**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."
112 
113**R-ES-2 -- Non-resident (IRNR).** "Non-residents file Impuesto sobre la Renta de No Residentes. Different rules and forms. Out of scope."
114 
115**R-ES-3 -- Sociedades (corporate tax).** "Companies file Impuesto de Sociedades. This skill covers IRPF for natural persons only."
116 
117**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."
118 
119**R-ES-5 -- Complex capital gains (ganancias patrimoniales).** "Real estate disposals, share sales, and other complex capital gains require specialised computation. Escalate."
120 
121---
122 
123## Section 3 -- Transaction Pattern Library
124 
125### 3.1 Income Patterns (Credits on Bank Statement)
126 
127| Pattern | Tax Line | Treatment | Notes |
128|---|---|---|---|
129| FACTURA EMITIDA, COBRO FACTURA, [client name] PAGO | Rendimientos de actividades economicas (ingresos) | Business income | Net of IVA if IVA-registered |
130| RETENCION, RETENCION IRPF | Reduce gross by retencion amount | Withholding | 15% (or 7% first 3 years) withheld at source. Must reconcile with certificado de retenciones. |
131| STRIPE PAYOUT, PAYPAL PAYOUT | Ingresos | Business income | Match to underlying invoices |
132| NOMINA, SALARIO, SUELDO | Rendimientos del trabajo | NOT self-employment | Employment income -- separate category |
133| INTERESES, RENDIMIENTOS CUENTA | Rentas del ahorro | NOT self-employment | Savings income -- separate base |
134| DIVIDENDO | Rentas del ahorro | NOT self-employment | Savings -- separate base |
135| ALQUILER RECIBIDO, RENTA COBRADA | Rendimientos de capital inmobiliario | NOT self-employment | Rental income -- separate |
136| DEVOLUCION HACIENDA, DEVOLUCION AEAT | EXCLUDE | Not income | Tax refund |
137| SUBVENCION, AYUDA | Check | May be taxable | Government subsidies are generally taxable |
138 
139### 3.2 Expense Patterns (Debits on Bank Statement)
140 
141| Pattern | Tax Line | Tier | Treatment |
142|---|---|---|---|
143| ALQUILER OFICINA, RENTA LOCAL | Arrendamientos y canones | T1 | Fully deductible if dedicated business premises |
144| SUMINISTROS, LUZ, GAS, AGUA, ELECTRICIDAD | Suministros | T2 | If home office: 30% of proportional share (area-based). If business premises: fully deductible. |
145| TELEFONO, MOVISTAR, VODAFONE, ORANGE | Suministros | T2 | Business portion only -- default 0% if mixed |
146| INTERNET, FIBRA | Suministros | T2 | Business portion only |
147| GASOLINA, COMBUSTIBLE, REPSOL, CEPSA, BP | Otros gastos (vehiculo) | T2 | Max 50% deductible for IVA. For IRPF: business portion only with logbook. |
148| 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. |
149| RESTAURANTE, COMIDA (client entertainment) | NOT deductible | T1 | Client entertainment: NOT deductible for IRPF |
150| SEGURO AUTONOMO, MUTUALIDAD | Gastos de personal (seguridad social) | T1 | Social Security (RETA): fully deductible as business expense |
151| CUOTA AUTONOMOS, SEGURIDAD SOCIAL | Gastos de personal | T1 | Monthly RETA contribution: fully deductible |
152| ASESORIA, GESTORIA, ASESOR FISCAL | Servicios profesionales independientes | T1 | Fully deductible |
153| ABOGADO, NOTARIO | Servicios profesionales | T1 | Deductible if business-related |
154| MATERIAL OFICINA, PAPELERIA | Otros gastos | T1 | Fully deductible |
155| SOFTWARE, SUSCRIPCION, LICENCIA | Otros gastos | T1 | Fully deductible if business use |
156| PUBLICIDAD, MARKETING, GOOGLE ADS | Publicidad y relaciones publicas | T1 | Fully deductible |
157| FORMACION, CURSO, MASTER | Otros gastos | T1 | Fully deductible if related to activity |
158| SEGURO RESPONSABILIDAD, SEGURO PROFESIONAL | Primas de seguros | T1 | Fully deductible |
159| SEGURO HOGAR, SEGURO COCHE (personal) | NOT deductible / T2 | T2 | Personal insurance: not deductible. Car: business portion only. |
160| COMISION BANCO, COMISION TPV | Gastos financieros | T1 | Fully deductible for business account |
161| STRIPE FEE, PAYPAL FEE | Gastos financieros | T1 | Transaction fees: fully deductible |
162| HACIENDA, AEAT, IRPF, MODELO 130 | EXCLUDE | Not deductible | Income tax payments are not deductible expenses |
163| IVA LIQUIDACION, IVA PAGO | EXCLUDE from IRPF | T1 | IVA payments are separate; net figures on IRPF if registered |
164| HIPOTECA, PRESTAMO | EXCLUDE | Not deductible | Loan principal |
165| INTERESES PRESTAMO (business) | Gastos financieros | T1 | Interest on business loan: deductible |
166 
167### 3.3 SaaS Subscriptions
168 
169| Pattern | Treatment | Notes |
170|---|---|---|
171| GOOGLE, MICROSOFT, ADOBE, SLACK, ZOOM, META | Otros gastos -- fully deductible | EU/non-EU reverse charge for IVA is separate |
172| NOTION, GITHUB, FIGMA, CANVA, AWS, OPENAI | Otros gastos -- fully deductible | Non-EU reverse charge for IVA |
173 
174### 3.4 Internal Transfers and Exclusions
175 
176| Pattern | Treatment | Notes |
177|---|---|---|
178| TRASPASO, TRANSFERENCIA PROPIA | EXCLUDE | Internal movement |
179| PRESTAMO, AMORTIZACION CAPITAL | EXCLUDE | Loan principal |
180| RETIRADA EFECTIVO, CAJERO | T2 -- ask | Default exclude |
181| DONACION, DONATIVO | Deduccion en cuota (not gasto) | Donations: deduccion in tax computation, not a business expense |
182 
183---
184 
185## Section 4 -- Worked Examples
186 
187### Example 1 -- Standard Autonomo (IT Consultant)
188 
189**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.
190 
191**Computation:**
192- Ingresos: EUR 55,000 (net of IVA; retenciones are prepayments of IRPF, NOT a reduction in income)
193- Gastos deducibles: 6,000 + 4,200 + 1,200 + 800 + 2,000 = EUR 14,200
194- Rendimiento neto previo: 55,000 - 14,200 = EUR 40,800
195- Estimacion directa simplificada: 5% reduccion = EUR 2,040 (max EUR 2,000)
196- Rendimiento neto reducido: 40,800 - 2,000 = EUR 38,800
197- Retenciones already withheld: 55,000 x 15% = EUR 8,250 (credit against final IRPF)
198 
199### Example 2 -- Home Office (Suministros)
200 
201**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.
202 
203**Computation:**
204- Area proportion: 12/80 = 15%
205- Deductible proportion of supplies: 15% x 30% = 4.5% (the 30% rule for home office supplies)
206- Electricity: 1,200 x 4.5% = EUR 54
207- Gas: 600 x 4.5% = EUR 27
208- Water: 300 x 4.5% = EUR 13.50
209- Internet: 480 x 4.5% = EUR 21.60 (but if internet is 100% business, higher proportion may apply with documentation)
210- Total home office supplies deduction: EUR 116.10
211- [T2] Flag: the 30% applied to the proportional area is the statutory cap for supplies since 2018 reform.
212 
213### Example 3 -- Retencion Reconciliation
214 
215**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.
216 
217**Computation:**
218- Total prepaid: 8,250 (retenciones) + 4,000 (Modelo 130) = EUR 12,250
219- Final IRPF: EUR 10,500
220- Result: EUR 1,750 refund (devolucion)
221 
222### Example 4 -- Dietas (Travel Meals)
223 
224**Input:** Autonomo travels to client site in another city. Lunch EUR 35, dinner EUR 28.
225 
226**Classification:**
227- Daily maximum for domestic dietas: EUR 26.67/meal (with overnight stay) or EUR 26.67 total (without overnight).
228- With overnight stay: full-day allowance EUR 53.34. Both meals within limit.
229- Without overnight stay: the combined EUR 63 exceeds EUR 26.67 day limit. Only EUR 26.67 deductible.
230- [T2] Flag: confirm whether overnight stay applies.
231 
232---
233 
234## Section 5 -- Tier 1 Rules (When Data Is Clear)
235 
236### 5.1 Rendimientos de Actividades Economicas [T1]
237 
238**Legislation:** LIRPF Arts. 27-32
239 
240All business/professional income. Estimacion directa simplificada is default if turnover under EUR 600,000 and taxpayer has not elected normal.
241 
242### 5.2 Gastos Deducibles [T1]
243 
244**Legislation:** LIRPF Art. 28; RIRPF Arts. 28-30
245 
246Expenses must be linked to the economic activity and properly documented (factura). The "correlacion de ingresos y gastos" principle applies.
247 
248### 5.3 Amortizacion (Depreciation) [T1]
249 
250**Legislation:** LIRPF Art. 28; Simplified depreciation table
251 
252| Asset | Max Annual Rate | Max Period (years) |
253|---|---|---|
254| Buildings | 3% | 68 |
255| Plant and machinery | 12% | 18 |
256| Tools and utensils | 30% | 8 |
257| Furniture | 10% | 20 |
258| Computer hardware | 26% | 10 |
259| Computer software | 33% | 6 |
260| Motor vehicles | 16% | 14 |
261| Transport elements | 10% | 20 |
262 
263Under estimacion directa simplificada, use the simplified table (tabla simplificada). Under normal, use the full official table.
264 
265### 5.4 Reduccion por Estimacion Directa Simplificada [T1]
266 
2675% of rendimiento neto previo, capped at EUR 2,000/year. Covers "gastos de dificil justificacion" (difficult-to-justify expenses). Applied automatically under simplificada regime.
268 
269### 5.5 Modelo 130 Computation [T1]
270 
271Each 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).
272 
273### 5.6 Filing Deadlines [T1]
274 
275| Filing | Deadline |
276|---|---|
277| Modelo 130 Q1 | 1-20 April |
278| Modelo 130 Q2 | 1-20 July |
279| Modelo 130 Q3 | 1-20 October |
280| Modelo 130 Q4 | 1-30 January |
281| Modelo 100 (annual IRPF) | April-June (exact dates published by AEAT each year) |
282| Modelo 303 (IVA) | Same quarterly deadlines as Modelo 130 |
283 
284### 5.7 Penalties [T1]
285 
286| Offence | Penalty |
287|---|---|
288| Late filing without AEAT request | 1% surcharge per month late (up to 12 months), then 15% + interest |
289| Late filing after AEAT request | 50%-150% of unpaid tax (depending on severity) |
290| Late payment | 5% (first month), 10% (3 months), 15% (6 months), 20% (12+ months) + interest |
291| Interest rate (interes de demora) | ~3.75% annually (varies by year) |
292 
293---
294 
295## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
296 
297### 6.1 Home Office (Suministros) [T2]
298 
299Since 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.
300 
301**Flag for reviewer:** Confirm area measurements and that workspace is genuinely dedicated.
302 
303### 6.2 Vehicle Expenses [T2]
304 
305For 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.
306 
307**Flag for reviewer:** Confirm business-use percentage and documentation.
308 
309### 6.3 Estimacion Directa Normal vs Simplificada [T2]
310 
311| Feature | Simplificada | Normal |
312|---|---|---|
313| Turnover limit | Under EUR 600,000 | No limit |
314| 5% gastos dificil justificacion | YES (max EUR 2,000) | NO |
315| Depreciation table | Simplified | Full official |
316| Provisiones deducibles | NO | YES |
317| Complexity | Lower | Higher |
318 
319Most small autonomos benefit from simplificada. Flag for reviewer if turnover approaches EUR 600,000 or if provisions are material.
320 
321### 6.4 Minimo Personal y Familiar [T2]
322 
323Personal 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.
324 
325---
326 
327## Section 7 -- Excel Working Paper Template
328 
329```
330IRPF WORKING PAPER -- Tax Year 2025
331 
332A. INGRESOS (INCOME)
333 A1. Rendimientos actividades economicas ___________
334 A2. Other business income ___________
335 A3. Total ingresos ___________
336 
337B. GASTOS DEDUCIBLES (EXPENSES)
338 B1. Consumos de explotacion ___________
339 B2. Sueldos y salarios ___________
340 B3. Seguridad Social (RETA) ___________
341 B4. Otros gastos de personal ___________
342 B5. Arrendamientos y canones ___________
343 B6. Suministros (utilities, home office) ___________
344 B7. Servicios profesionales ___________
345 B8. Primas de seguros ___________
346 B9. Gastos financieros ___________
347 B10. Amortizaciones ___________
348 B11. Publicidad ___________
349 B12. Otros gastos deducibles ___________
350 B13. Total gastos ___________
351 
352C. RENDIMIENTO NETO PREVIO (A3 - B13) ___________
353D. REDUCCION 5% (max EUR 2,000) ___________
354E. RENDIMIENTO NETO REDUCIDO (C - D) ___________
355 
356F. PREPAYMENTS
357 F1. Retenciones ___________
358 F2. Modelo 130 payments ___________
359 F3. Total prepaid ___________
360 
361REVIEWER FLAGS:
362 [ ] Comunidad autonoma confirmed?
363 [ ] Estimation regime confirmed?
364 [ ] Home office area ratio verified?
365 [ ] Vehicle business use documented?
366 [ ] Retenciones certificates reconciled?
367```
368 
369---
370 
371## Section 8 -- Bank Statement Reading Guide
372 
373### Spanish Bank Statement Formats
374 
375| Bank | Format | Key Fields |
376|---|---|---|
377| CaixaBank, BBVA, Santander | CSV, PDF | Fecha, Concepto, Importe, Saldo |
378| Sabadell, Bankinter | CSV, PDF | Fecha Valor, Descripcion, Cargo/Abono |
379| N26, Revolut | CSV | Date, Counterparty, Amount |
380| ING Direct | CSV | Fecha, Movimiento, Importe |
381 
382### Key Spanish Banking Terms
383 
384| Spanish Term | English | Classification Hint |
385|---|---|---|
386| Ingreso | Credit (incoming) | Potential income |
387| Cargo | Debit (outgoing) | Potential expense |
388| Transferencia | Bank transfer | Check direction |
389| Recibo / Domiciliacion | Direct debit | Regular expense |
390| Bizum | Mobile payment | Could be income or expense |
391| Reintegro | Cash withdrawal | Ask what it was for |
392| Comisiones | Bank charges | Gastos financieros |
393| Nomina | Salary payment | Employment income |
394 
395---
396 
397## Section 9 -- Onboarding Fallback
398 
399```
400ONBOARDING QUESTIONS -- SPAIN IRPF
4011. Comunidad autonoma of fiscal residence?
4022. Type of activity: professional (Seccion 2 IAE) or business (Seccion 1)?
4033. Estimation regime: directa simplificada or normal?
4044. Are you in your first 3 years of activity? (affects retencion rate)
4055. Home office: do you have a dedicated workspace? Area ratio?
4066. Vehicle: what percentage is business use?
4077. Do you have all certificados de retenciones from clients?
4088. Marital status and dependents?
4099. RETA contribution amount per month?
41010. Prior year Modelo 100 available?
411```
412 
413---
414 
415## Section 10 -- Reference Material
416 
417### Key Legislation
418 
419| Topic | Reference |
420|---|---|
421| Self-employment income | LIRPF Arts. 27-32 |
422| Deductible expenses | LIRPF Art. 28; RIRPF Arts. 28-30 |
423| Depreciation | LIRPF Art. 28; Simplified table |
424| Retenciones | RIRPF Arts. 95, 101 |
425| Modelo 130 | RIRPF Art. 110 |
426| Personal/family minimums | LIRPF Arts. 56-61 |
427| Tax brackets | LIRPF Art. 63 (state); autonomic laws (regional) |
428| Savings income | LIRPF Art. 66 |
429| Home office supplies | LIRPF Art. 30.2.5.b (as amended 2018) |
430| Filing/penalties | Ley 58/2003 (LGT) |
431 
432---
433 
434## PROHIBITIONS
435 
436- NEVER compute IRPF without knowing the Comunidad Autonoma (affects regional rates)
437- NEVER deduct client entertainment expenses
438- NEVER deduct IRPF payments (Modelo 130, retenciones) as business expenses -- they are prepayments of tax
439- NEVER apply estimacion objetiva rules to a directa taxpayer
440- NEVER deduct home office supplies beyond the (area % x 30%) formula
441- NEVER allow vehicle expenses at 100% without documented proof of exclusive business use
442- NEVER forget the 5% reduccion under simplificada (it is automatic, max EUR 2,000)
443- NEVER confuse retenciones (withholding) with a reduction in income -- gross income is the full invoice amount before retencion
444- NEVER apply foral territory rates to common territory taxpayers
445- NEVER present tax calculations as definitive -- always label as estimated
446 
447---
448 
449## Disclaimer
450 
451This 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.
452 
453The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
454 

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About

Use this skill whenever asked about Spanish personal income tax (IRPF -- Impuesto sobre la Renta de las Personas Fisicas) for self-employed individuals (autonomos). Trigger on phrases like "how much tax do I pay in Spain", "IRPF", "Modelo 100", "Modelo 130", "pago fraccionado", "estimacion directa", "retencion", "autonomo tax", "rendimientos de actividades economicas", "gastos deducibles", "amortizacion", "minimo personal", "cuota autonomica", or any question about filing or computing income tax for a self-employed or freelance client in Spain. Covers IRPF progressive rates, Modelo 100 structure, estimacion directa normal vs simplificada, deductible expenses, depreciation, quarterly payments (Modelo 130), withholding (retenciones), regional surcharges, personal and family allowances, and interaction with IVA and Social Security. ALWAYS read this skill before touching any Spanish income tax work.

ESty-2025

1 of 5 in the ES workflow: