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Quick Reference table
| Field | Value | |---|---| | Country | Spain (Reino de España) | | Key optimization legislation | Ley 35/2006 del IRPF (Ley del IRPF); Real Decreto 439/2007 (RIRPF); Ley 37/1992 del IVA; Ley 58/2003, General Tributaria (LGT); Real Decreto Legislativo 8/2015 (LGSS -- social security); Ley de Presupuestos Generales del Estado 2026 | | Tax authority attitude to planning | The Agencia Estatal de Administración Tributaria (AEAT) accepts legitimate planning (economía de opción). Spain has a general anti-avoidance rule under Art. 15 LGT (conflicto en la aplicación de la norma tributaria): arrangements that are unusual or improper and whose principal purpose is to obtain a tax advantage can be disregarded. Additionally, Art. 16 LGT covers simulación (sham transactions). | | Currency | EUR | | Tax year | Calendar year (1 Jan -- 31 Dec) | | Filing deadline | 30 June of the following year (Renta campaign typically April-June) |
IRPF Rates 2026 (State Scale)
| Taxable income (EUR) | State rate | Typical combined rate (state + autonomic) | |---|---|---| | 0 -- 12,450 | 9.5% | ~19% | | 12,451 -- 20,200 | 12% | ~24% | | 20,201 -- 35,200 | 15% | ~30% | | 35,201 -- 60,000 | 18.5% | ~37% | | 60,001 -- 300,000 | 22.5% | ~45% | | 300,001+ | 24.5% | ~47-54% (varies by CCAA) |
Autónomo vs Sociedad Limitada (SL) table
| Factor | Autónomo (Persona Física) | Sociedad Limitada (SL) | |---|---|---| | Top marginal rate | 47-54% (IRPF + CCAA) | 25% Impuesto sobre Sociedades (IS); 23% for first EUR 50,000 if turnover < EUR 1m | | Extraction | N/A | Salary (deductible, taxed as income) + dividends (19-28% withholding) | | When to incorporate | When net profits consistently exceed ~EUR 40,000-50,000 | Requires notarial deed, compliance costs, annual accounts |Ley 27/2014 del Impuesto sobre Sociedades; Ley del IRPF Art. 25-26
Legislation
Ley 27/2014 del Impuesto sobre Sociedades; Ley del IRPF Art. 25-26Ley 27/2014 del Impuesto sobre Sociedades; Ley del IRPF Art. 25-26
Quick Reference table
| Field | Value |
|---|---|
| Country | Spain (Reino de España) |
| Key optimization legislation | Ley 35/2006 del IRPF (Ley del IRPF); Real Decreto 439/2007 (RIRPF); Ley 37/1992 del IVA; Ley 58/2003, General Tributaria (LGT); Real Decreto Legislativo 8/2015 (LGSS -- social security); Ley de Presupuestos Generales del Estado 2026 |
| Tax authority attitude to planning | The Agencia Estatal de Administración Tributaria (AEAT) accepts legitimate planning (economía de opción). Spain has a general anti-avoidance rule under Art. 15 LGT (conflicto en la aplicación de la norma tributaria): arrangements that are unusual or improper and whose principal purpose is to obtain a tax advantage can be disregarded. Additionally, Art. 16 LGT covers simulación (sham transactions). |
| Currency | EUR |
| Tax year | Calendar year (1 Jan -- 31 Dec) |
| Filing deadline | 30 June of the following year (Renta campaign typically April-June) |
IRPF Rates 2026 (State Scale)
| Taxable income (EUR) | State rate | Typical combined rate (state + autonomic) |
|---|---|---|
| 0 -- 12,450 | 9.5% | ~19% |
| 12,451 -- 20,200 | 12% | ~24% |
| 20,201 -- 35,200 | 15% | ~30% |
| 35,201 -- 60,000 | 18.5% | ~37% |
| 60,001 -- 300,000 | 22.5% | ~45% |
| 300,001+ | 24.5% | ~47-54% (varies by CCAA) |
Autonomous community (CCAA) rates vary. Madrid has the lowest combined rates; Cataluña, Valencia, and Extremadura among the highest.
Autónomo vs Sociedad Limitada (SL) table (Ley 27/2014 del Impuesto sobre Sociedades; Ley del IRPF Art. 25-26)
| Factor | Autónomo (Persona Física) | Sociedad Limitada (SL) |
|---|---|---|
| Top marginal rate | 47-54% (IRPF + CCAA) | 25% Impuesto sobre Sociedades (IS); 23% for first EUR 50,000 if turnover < EUR 1m |
| Extraction | N/A | Salary (deductible, taxed as income) + dividends (19-28% withholding) |
| When to incorporate | When net profits consistently exceed ~EUR 40,000-50,000 | Requires notarial deed, compliance costs, annual accounts |
Régimen de Estimación Directa table
| Method | Detail |
|---|---|
| Estimación Directa Normal (EDN) | Full accounting, actual expenses, for turnover > EUR 600,000 |
| Estimación Directa Simplificada (EDS) | Actual expenses + 5% provisión de gastos de difícil justificación (max EUR 2,000/year). For turnover ≤ EUR 600,000. |
| Estimación Objetiva (módulos) | Fixed tax based on objective indicators (square meters, employees, vehicles). Limited activities. Being phased out for many sectors. |
Most autónomos use EDS. The automatic 5% provisión (up to EUR 2,000) is often forgotten -- it applies even if you cannot justify specific expenses.
Ley Beckham table (IRPF Art. 93)
| Feature | Detail | Legislation |
|---|---|---|
| Flat rate | 24% on Spanish-source employment income up to EUR 600,000; 47% above | IRPF Art. 93 |
| Eligibility | Must not have been Spanish tax resident in prior 5 of 10 years | IRPF Art. 93 |
| Duration | 6 years (year of arrival + 5) | |
| Restrictions | Cannot mix with standard IRPF deductions; not available for autónomos (employment income only) |
Gastos Deducibles para Autónomos table (IRPF Art. 28-30)
| Deduction | Legislation | Notes |
|---|---|---|
| Cuota de autónomos (RETA) | IRPF Art. 28; LGSS | Fully deductible social security contributions. EUR 200-530/month depending on income bracket (2026 progressive system). |
| Provisión gastos difícil justificación | IRPF Art. 30.2.4ª | 5% of rendimientos netos, max EUR 2,000/year. Automatic in EDS -- no receipts needed. |
| Suministros del hogar (home utilities) | IRPF Art. 30.2.5ª.c) | 30% of the proportional share of home costs (electricity, water, gas, internet) attributable to the workspace. Calculation: (workspace m² ÷ total m²) × 30% × annual cost. |
| Gastos de manutención (meals while traveling) | IRPF Art. 30.2.5ª.a) | EUR 26.67/day (Spain) / EUR 48.08/day (abroad) for meals. Must be on business travel, paid electronically, and at commercial establishment. |
| Seguro de salud (private health insurance) | IRPF Art. 30.2.5ª.d) | Up to EUR 500/person/year (EUR 1,500 if disabled) for autónomo + spouse + children under 25. Not a deduction but an exempt benefit reducing taxable income. |
| Vehículo (IVA deductible 50%) | Ley IVA Art. 95.3.2ª | 50% IVA on vehicle costs is deductible by default (100% if exclusively business use is proven). IRPF deduction more restrictive. |
| Formación profesional | IRPF Art. 28 | Courses, certifications, conferences related to the activity. |
| Cuotas colegiales | IRPF Art. 28 | Professional body membership fees (Colegio de Abogados, Colegio de Economistas, etc.). |
| Amortización | IRPF Art. 29 | Depreciation of business assets per the simplified table. |
| Gastos de difícil justificación | RIRPF Art. 30 | The 5% provision is effectively a "buffer" for small, hard-to-document expenses. |
| Reparaciones y conservación | IRPF Art. 28 | Repairs and maintenance on business assets. |
| Primas de seguro | IRPF Art. 28 | Professional liability, commercial premises insurance, vehicle insurance (business portion). |
Legislation: IRPF Art. 29; RIRPF Art. 4 + simplified depreciation table
Simplified Depreciation Table
| Asset category | Maximum annual rate | Maximum years |
|---|---|---|
| Buildings (commercial) | 3% | 68 |
| Plant, machinery, tools | 12% | 18 |
| Furniture | 10% | 20 |
| IT equipment (hardware/software) | 26% | 10 |
| Vehicles | 16% | 14 |
| Other assets | 10% | 20 |
Purchase IT equipment (26% rate) in January to maximize the first-year deduction (full 26%). A December purchase gives only 1/12th of the annual rate.
Loss Utilization table (IRPF Art. 48-49)
| Relief | Detail |
|---|---|
| Offset against general base | Losses from economic activities (rendimientos de actividades económicas) can offset other income in the general base (employment, rental) in the same year. |
| Carry-forward | Unused losses carry forward for 4 years against future income of the same category. |
| No carry-back | Spain does not allow loss carry-back for IRPF. |
| Base del ahorro offset | Capital losses can only offset capital gains (base del ahorro). If capital losses exceed gains, up to 25% of the excess can offset positive general income. |
| Compensación between bases | Negative rendimientos del capital mobiliario can offset up to 25% of positive ganancias patrimoniales, and vice versa. |
In the start-up phase, maximize deductible expenses to create losses. These offset any employment or rental income in the same year, then carry forward for 4 years. Plan to use them before they expire.
Timing Strategies table
| Strategy | Detail |
|---|---|
| Defer invoicing | Under estimación directa, income is recognized on accrual basis. However, cash flow timing affects IVA obligations. For módulos, timing of invoices is irrelevant. |
| Accelerate expenses | Prepay insurance premiums, professional subscriptions, training before 31 December. |
| Plan de pensiones contributions | Maximize contributions before 31 December. Reduces base imponible general directly. |
| Ganancias/pérdidas patrimoniales timing | Realize capital losses before year-end to offset capital gains. Defer gains to next year if possible. Beware the 2-month anti-wash rule (no repurchase of same/similar securities within 2 months). |
| Retenciones management | Autónomos apply 15% IRPF withholding on invoices to professionals/companies (7% in first 3 years). Ensure correct rate to avoid overpaying during the year. |
| Matrimonial tax choice | Married couples can file jointly (declaración conjunta) or separately. Compare both: joint filing benefits when one spouse has no/low income (EUR 3,400 additional mínimo personal). |
| Módulos exit timing | If leaving módulos for estimación directa, time the switch at the start of the year. Mid-year switches can create complications. |
VAT Optimization table (Ley 37/1992 del IVA)
| Strategy | Detail |
|---|---|
| Régimen General vs Simplificado | General: quarterly returns (Modelo 303). Simplificado: available for módulos activities, fixed quota. |
| Recargo de Equivalencia | For retail traders buying from wholesalers: no IVA returns needed, wholesaler charges RE surcharge. Simplifies compliance but eliminates input IVA recovery. |
| Criterio de Caja (cash basis IVA) | Pay output IVA only when collected from clients (not when invoiced). Available if turnover ≤ EUR 2m. Must opt in. |
| IVA deducible on vehicles | 50% of IVA on vehicle purchase/lease is deductible by default. 100% if exclusive business use is proven (difficult -- requires documentation). |
| Pro rata for mixed activities | If performing both IVA-taxable and IVA-exempt activities, optimize the pro rata calculation to maximize input IVA recovery. |
| Modelo 390 (annual summary) | Review the annual summary to ensure no input IVA has been missed. |
From 2025/2026, autónomo contributions are based on real net income brackets:
Progressive Cuota de Autónomos table
| Net monthly income (EUR) | Approximate monthly cuota (2025) |
|---|---|
| ≤ 670 | ~EUR 200 |
| 671 -- 900 | ~EUR 220 |
| 901 -- 1,166.70 | ~EUR 260 |
| 1,166.71 -- 1,300 | ~EUR 290 |
| 1,300 -- 1,500 | ~EUR 350 |
| 1,500 -- 1,700 | ~EUR 370 |
| 1,700 -- 1,850 | ~EUR 390 |
| 1,850 -- 2,030 | ~EUR 400 |
| > 4,050 | ~EUR 530 |
Optimization Strategies table
| Strategy | Detail |
|---|---|
| Tarifa plana (flat rate) | New autónomos: EUR 80/month for first 12 months (extendable to 24 months if income remains below minimum wage). |
| Income bracket management | The progressive system means lower reported income = lower cuota. But this reduces future pension. |
| Regularización anual | RETA contributions are regularized annually based on actual income reported in IRPF. Overpayments are refunded, underpayments are billed. |
| Cese de actividad (unemployment) | Autónomos contribute to the cese de actividad fund. This provides unemployment-like benefits for 2-12 months. Ensure it is correctly configured. |
| Pluriactividad (dual activity) | If simultaneously employed (régimen general) and autónomo (RETA), you may be entitled to a refund of excess contributions if combined bases exceed the contribution ceiling. Apply via Modelo 190. |
Planes de Pensiones table (IRPF Art. 51-52)
| Feature | Detail |
|---|---|
| Individual plan limit | EUR 1,500/year (reduces base imponible general) |
| Employer plan (plan de empleo) | Additional EUR 8,500/year from employer contributions |
| Autónomo simplified plan (PPES) | Additional EUR 4,250/year for autónomos who set up a simplified occupational plan |
| Combined autónomo limit | EUR 1,500 (individual) + EUR 4,250 (PPES) = EUR 5,750/year |
| Tax saving | At 37% marginal rate: EUR 5,750 × 37% = EUR 2,128/year |
| Exit taxation | Taxed as rendimientos del trabajo (employment income) at progressive rates on withdrawal |
| 2-year window rule | Contributions from > 2 years ago can be withdrawn as capital with 40% exemption (pre-2007 contributions only). |
Inversión en Empresas de Nueva Creación table (IRPF Art. 68.1)
| Feature | Detail |
|---|---|
| Deducción | 50% of investment in new companies (startups) up to EUR 100,000 |
| Requirements | Company < 3 years old; participation ≤ 25%; held for 3-12 years |
| Maximum deducción | EUR 50,000/year |
Base del Ahorro table
| Gains/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% |
Strategy: Time realization of capital gains across tax years to stay in lower brackets. Use the EUR 6,000 @ 19% band each year.
Red Lines table
| Risk | Detail |
|---|---|
| Conflicto en la aplicación de la norma (Art. 15 LGT) | Unusual or improper arrangements principally aimed at tax advantage can be recharacterized. No penalty, but unpaid tax + interest. |
| Simulación (Art. 16 LGT) | Sham transactions: penalty of 50-100% of avoided tax + interest. |
| Economía sumergida | Undeclared income is criminal if > EUR 120,000/year (Art. 305 Código Penal). Prison sentences of 1-5 years. |
| Factura falsa | Issuing or using false invoices: criminal under Art. 310 CP (1-5 years) and Art. 305 CP. |
| Anti-wash rule | Cannot deduct capital losses if the same or substantially similar securities are repurchased within 2 months (Ley IRPF Art. 33.5.f). |
| Tarifa plana abuse | Re-registering as a new autónomo to re-claim the tarifa plana after a short cessation period. AEAT monitors gaps < 2-3 years. |
| Vinculación (related party transactions) | Transactions between autónomo and own SL (or family SL) must be at arm's length. Art. 18 Ley IS. |
| CCAA deduction eligibility | Autonomous community deductions require actual residence in that community. Moving solely for tax benefits (particularly to Madrid) is scrutinized if not genuine. |
Annual Tax Planning Calendar table
| Month | Action |
|---|---|
| January | Review prior year's income and expenses. Apply for tarifa plana if new autónomo. File Modelo 303 (Q4 IVA) + Modelo 130 (Q4 IRPF pago fraccionado). |
| February | Gather facturas, bank statements, cuotas autónomos records. |
| March | File Modelo 347 (annual third-party transactions > EUR 3,005.06). Review plan de pensiones capacity. |
| April | Renta campaign opens (~first week). File Modelo 303 + Modelo 130 for Q1. Compare declaración conjunta vs individual if married. |
| May | Complete Renta filing. Verify AEAT borrador: add missing deductions (gastos actividad, plan pensiones, deducciones autonómicas). |
| June | 30 June -- Renta filing deadline. File annual IVA summary (Modelo 390) if not already filed in January. |
| July | File Modelo 303 + Modelo 130 for Q2. Mid-year income review. |
| August | Plan H2 purchases: equipment, training, professional development. |
| September | Review IVA position: input IVA missed? Pro rata optimization? |
| October | File Modelo 303 + Modelo 130 for Q3. Estimate full-year income. Consider reducing pago fraccionado if income dropping. |
| November | Maximize plan de pensiones contributions (EUR 1,500 + EUR 4,250 PPES). Realize capital losses to offset gains. |
| December | Defer invoicing if income timing is beneficial. Prepay deductible expenses. Make charitable donations. Purchase assets for amortización. File Modelo 390 (annual IVA). |
Example 1 table
| Contribution (individual + PPES) | EUR 5,750 |
|---|---|
| Tax saving at 37% marginal rate | EUR 2,128/year |
Example 2 table
| Net rendimientos before provisión | EUR 40,000 |
|---|---|
| 5% provisión (max EUR 2,000) | EUR 2,000 |
| Tax saving at 37% | EUR 740/year |
Example 3 table
| Annual home costs (electricity + water + gas + internet) | EUR 3,600 |
|---|---|
| Workspace proportion (15/90) | 16.67% |
| Deductible (30% of proportion) | EUR 3,600 × 16.67% × 30% = EUR 180 |
| Tax saving at 37% | EUR 67/year |
Example 4 table
| Deductible meals | 100 × EUR 26.67 = EUR 2,667 |
|---|---|
| Tax saving at 37% | EUR 987/year |
Example 5 table
| Premium (4 × EUR 500) | EUR 2,000 |
|---|---|
| Tax saving at 37% | EUR 740/year |
Example 6 table
| Standard cuota (income ~EUR 1,300/month) | ~EUR 290/month |
|---|---|
| Tarifa plana | EUR 80/month |
| Annual saving | EUR 2,520 |
Example 7 table
| Deducción (50%) | EUR 10,000 |
|---|---|
| Direct tax reduction (off cuota íntegra) | EUR 10,000 |
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Régimen de Estimación Directa table
| Method | Detail | |---|---| | Estimación Directa Normal (EDN) | Full accounting, actual expenses, for turnover > EUR 600,000 | | Estimación Directa Simplificada (EDS) | Actual expenses + 5% provisión de gastos de difícil justificación (max EUR 2,000/year). For turnover ≤ EUR 600,000. | | Estimación Objetiva (módulos) | Fixed tax based on objective indicators (square meters, employees, vehicles). Limited activities. Being phased out for many sectors. |
Ley Beckham table
| Feature | Detail | Legislation | |---|---|---| | Flat rate | 24% on Spanish-source employment income up to EUR 600,000; 47% above | IRPF Art. 93 | | Eligibility | Must not have been Spanish tax resident in prior 5 of 10 years | IRPF Art. 93 | | Duration | 6 years (year of arrival + 5) | | | Restrictions | Cannot mix with standard IRPF deductions; not available for autónomos (employment income only) | |IRPF Art. 93
Gastos Deducibles para Autónomos table
| Deduction | Legislation | Notes | |---|---|---| | Cuota de autónomos (RETA) | IRPF Art. 28; LGSS | Fully deductible social security contributions. EUR 200-530/month depending on income bracket (2026 progressive system). | | Provisión gastos difícil justificación | IRPF Art. 30.2.4ª | 5% of rendimientos netos, max EUR 2,000/year. Automatic in EDS -- no receipts needed. | | Suministros del hogar (home utilities) | IRPF Art. 30.2.5ª.c) | 30% of the proportional share of home costs (electricity, water, gas, internet) attributable to the workspace. Calculation: (workspace m² ÷ total m²) × 30% × annual cost. | | Gastos de manutención (meals while traveling) | IRPF Art. 30.2.5ª.a) | EUR 26.67/day (Spain) / EUR 48.08/day (abroad) for meals. Must be on business travel, paid electronically, and at commercial establishment. | | Seguro de salud (private health insurance) | IRPF Art. 30.2.5ª.d) | Up to EUR 500/person/year (EUR 1,500 if disabled) for autónomo + spouse + children under 25. Not a deduction but an exempt benefit reducing taxable income. | | Vehículo (IVA deductible 50%) | Ley IVA Art. 95.3.2ª | 50% IVA on vehicle costs is deductible by default (100% if exclusively business use is proven). IRPF deduction more restrictive. | | Formación profesional | IRPF Art. 28 | Courses, certifications, conferences related to the activity. | | Cuotas colegiales | IRPF Art. 28 | Professional body membership fees (Colegio de Abogados, Colegio de Economistas, etc.). | | Amortización | IRPF Art. 29 | Depreciation of business assets per the simplified table. | | Gastos de difícil justificación | RIRPF Art. 30 | The 5% provision is effectively a "buffer" for small, hard-to-document expenses. | | Reparaciones y conservación | IRPF Art. 28 | Repairs and maintenance on business assets. | | Primas de seguro | IRPF Art. 28 | Professional liability, commercial premises insurance, vehicle insurance (business portion). |IRPF Art. 28-30
Simplified Depreciation Table
| Asset category | Maximum annual rate | Maximum years | |---|---|---| | Buildings (commercial) | 3% | 68 | | Plant, machinery, tools | 12% | 18 | | Furniture | 10% | 20 | | IT equipment (hardware/software) | 26% | 10 | | Vehicles | 16% | 14 | | Other assets | 10% | 20 |
Free depreciation for low-value assets
Available for assets of reduced value: items under EUR 300 can be freely depreciated (immediately expensed) up to EUR 25,000/year total.IS Art. 12.3 (for companies); IRPF applies similar principles for small businesses.
Legislation
IRPF Art. 48-49IRPF Art. 48-49
Loss Utilization table
| Relief | Detail | |---|---| | Offset against general base | Losses from economic activities (rendimientos de actividades económicas) can offset other income in the general base (employment, rental) in the same year. | | Carry-forward | Unused losses carry forward for 4 years against future income of the same category. | | No carry-back | Spain does not allow loss carry-back for IRPF. | | Base del ahorro offset | Capital losses can only offset capital gains (base del ahorro). If capital losses exceed gains, up to 25% of the excess can offset positive general income. | | Compensación between bases | Negative rendimientos del capital mobiliario can offset up to 25% of positive ganancias patrimoniales, and vice versa. |IRPF Art. 48-49
Timing Strategies table
| Strategy | Detail | |---|---| | Defer invoicing | Under estimación directa, income is recognized on accrual basis. However, cash flow timing affects IVA obligations. For módulos, timing of invoices is irrelevant. | | Accelerate expenses | Prepay insurance premiums, professional subscriptions, training before 31 December. | | Plan de pensiones contributions | Maximize contributions before 31 December. Reduces base imponible general directly. | | Ganancias/pérdidas patrimoniales timing | Realize capital losses before year-end to offset capital gains. Defer gains to next year if possible. Beware the 2-month anti-wash rule (no repurchase of same/similar securities within 2 months). | | Retenciones management | Autónomos apply 15% IRPF withholding on invoices to professionals/companies (7% in first 3 years). Ensure correct rate to avoid overpaying during the year. | | Matrimonial tax choice | Married couples can file jointly (declaración conjunta) or separately. Compare both: joint filing benefits when one spouse has no/low income (EUR 3,400 additional mínimo personal). | | Módulos exit timing | If leaving módulos for estimación directa, time the switch at the start of the year. Mid-year switches can create complications. |
Legislation
Ley 37/1992 del IVALey 37/1992 del IVA
VAT Optimization table
| Strategy | Detail | |---|---| | Régimen General vs Simplificado | General: quarterly returns (Modelo 303). Simplificado: available for módulos activities, fixed quota. | | Recargo de Equivalencia | For retail traders buying from wholesalers: no IVA returns needed, wholesaler charges RE surcharge. Simplifies compliance but eliminates input IVA recovery. | | Criterio de Caja (cash basis IVA) | Pay output IVA only when collected from clients (not when invoiced). Available if turnover ≤ EUR 2m. Must opt in. | | IVA deducible on vehicles | 50% of IVA on vehicle purchase/lease is deductible by default. 100% if exclusive business use is proven (difficult -- requires documentation). | | Pro rata for mixed activities | If performing both IVA-taxable and IVA-exempt activities, optimize the pro rata calculation to maximize input IVA recovery. | | Modelo 390 (annual summary) | Review the annual summary to ensure no input IVA has been missed. |Ley 37/1992 del IVA
Legislation
LGSS (Real Decreto Legislativo 8/2015); RD-Ley 13/2022 (progressive RETA system)LGSS (Real Decreto Legislativo 8/2015); RD-Ley 13/2022 (progressive RETA system)
Progressive Cuota de Autónomos table
| Net monthly income (EUR) | Approximate monthly cuota (2025) | |---|---| | ≤ 670 | ~EUR 200 | | 671 -- 900 | ~EUR 220 | | 901 -- 1,166.70 | ~EUR 260 | | 1,166.71 -- 1,300 | ~EUR 290 | | 1,300 -- 1,500 | ~EUR 350 | | 1,500 -- 1,700 | ~EUR 370 | | 1,700 -- 1,850 | ~EUR 390 | | 1,850 -- 2,030 | ~EUR 400 | | > 4,050 | ~EUR 530 |
Optimization Strategies table
| Strategy | Detail | |---|---| | Tarifa plana (flat rate) | New autónomos: EUR 80/month for first 12 months (extendable to 24 months if income remains below minimum wage). | | Income bracket management | The progressive system means lower reported income = lower cuota. But this reduces future pension. | | Regularización anual | RETA contributions are regularized annually based on actual income reported in IRPF. Overpayments are refunded, underpayments are billed. | | Cese de actividad (unemployment) | Autónomos contribute to the cese de actividad fund. This provides unemployment-like benefits for 2-12 months. Ensure it is correctly configured. | | Pluriactividad (dual activity) | If simultaneously employed (régimen general) and autónomo (RETA), you may be entitled to a refund of excess contributions if combined bases exceed the contribution ceiling. Apply via Modelo 190. |
Planes de Pensiones table
| Feature | Detail | |---|---| | Individual plan limit | EUR 1,500/year (reduces base imponible general) | | Employer plan (plan de empleo) | Additional EUR 8,500/year from employer contributions | | Autónomo simplified plan (PPES) | Additional EUR 4,250/year for autónomos who set up a simplified occupational plan | | Combined autónomo limit | EUR 1,500 (individual) + EUR 4,250 (PPES) = **EUR 5,750/year** | | Tax saving | At 37% marginal rate: EUR 5,750 × 37% = EUR 2,128/year | | Exit taxation | Taxed as rendimientos del trabajo (employment income) at progressive rates on withdrawal | | 2-year window rule | Contributions from > 2 years ago can be withdrawn as capital with 40% exemption (pre-2007 contributions only). |IRPF Art. 51-52
Inversión en Empresas de Nueva Creación table
| Feature | Detail | |---|---| | Deducción | 50% of investment in new companies (startups) up to EUR 100,000 | | Requirements | Company < 3 years old; participation ≤ 25%; held for 3-12 years | | Maximum deducción | EUR 50,000/year |IRPF Art. 68.1
Base del Ahorro table
| Gains/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% |
Red Lines table
| Risk | Detail | |---|---| | Conflicto en la aplicación de la norma (Art. 15 LGT) | Unusual or improper arrangements principally aimed at tax advantage can be recharacterized. No penalty, but unpaid tax + interest. | | Simulación (Art. 16 LGT) | Sham transactions: penalty of 50-100% of avoided tax + interest. | | Economía sumergida | Undeclared income is criminal if > EUR 120,000/year (Art. 305 Código Penal). Prison sentences of 1-5 years. | | Factura falsa | Issuing or using false invoices: criminal under Art. 310 CP (1-5 years) and Art. 305 CP. | | Anti-wash rule | Cannot deduct capital losses if the same or substantially similar securities are repurchased within 2 months (Ley IRPF Art. 33.5.f). | | Tarifa plana abuse | Re-registering as a new autónomo to re-claim the tarifa plana after a short cessation period. AEAT monitors gaps < 2-3 years. | | Vinculación (related party transactions) | Transactions between autónomo and own SL (or family SL) must be at arm's length. Art. 18 Ley IS. | | CCAA deduction eligibility | Autonomous community deductions require actual residence in that community. Moving solely for tax benefits (particularly to Madrid) is scrutinized if not genuine. |
Annual Tax Planning Calendar table
| Month | Action | |---|---| | January | Review prior year's income and expenses. Apply for tarifa plana if new autónomo. File Modelo 303 (Q4 IVA) + Modelo 130 (Q4 IRPF pago fraccionado). | | February | Gather facturas, bank statements, cuotas autónomos records. | | March | File Modelo 347 (annual third-party transactions > EUR 3,005.06). Review plan de pensiones capacity. | | April | **Renta campaign opens** (~first week). File Modelo 303 + Modelo 130 for Q1. Compare declaración conjunta vs individual if married. | | May | Complete Renta filing. Verify AEAT borrador: add missing deductions (gastos actividad, plan pensiones, deducciones autonómicas). | | June | **30 June** -- Renta filing deadline. File annual IVA summary (Modelo 390) if not already filed in January. | | July | File Modelo 303 + Modelo 130 for Q2. Mid-year income review. | | August | Plan H2 purchases: equipment, training, professional development. | | September | Review IVA position: input IVA missed? Pro rata optimization? | | October | File Modelo 303 + Modelo 130 for Q3. Estimate full-year income. Consider reducing pago fraccionado if income dropping. | | November | Maximize plan de pensiones contributions (EUR 1,500 + EUR 4,250 PPES). Realize capital losses to offset gains. | | December | Defer invoicing if income timing is beneficial. Prepay deductible expenses. Make charitable donations. Purchase assets for amortización. File Modelo 390 (annual IVA). |
Example 1 table
| Contribution (individual + PPES) | EUR 5,750 | |---|---| | Tax saving at 37% marginal rate | **EUR 2,128/year** |
Example 2 table
| Net rendimientos before provisión | EUR 40,000 | |---|---| | 5% provisión (max EUR 2,000) | EUR 2,000 | | Tax saving at 37% | **EUR 740/year** |
Example 3 table
| Annual home costs (electricity + water + gas + internet) | EUR 3,600 | |---|---| | Workspace proportion (15/90) | 16.67% | | Deductible (30% of proportion) | EUR 3,600 × 16.67% × 30% = EUR 180 | | Tax saving at 37% | **EUR 67/year** |
Example 4 table
| Deductible meals | 100 × EUR 26.67 = EUR 2,667 | |---|---| | Tax saving at 37% | **EUR 987/year** |
Example 5 table
| Premium (4 × EUR 500) | EUR 2,000 | |---|---| | Tax saving at 37% | **EUR 740/year** |
Example 6 table
| Standard cuota (income ~EUR 1,300/month) | ~EUR 290/month | |---|---| | Tarifa plana | EUR 80/month | | **Annual saving** | **EUR 2,520** |
Example 7 table
| Deducción (50%) | **EUR 10,000** | |---|---| | Direct tax reduction (off cuota íntegra) | **EUR 10,000** |
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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