Self‑employed taxes in Spain 2026: complete guide

¿What taxes does a autónomo in España pay in 2026? This is one of the first questions that any person who starts working on their own asks. And it is normal: being a autónomo involves invoicing, collecting, paying the Social Security contribution, filing quarterly forms, declaring the VAT when applicable and regularizing the IRPF in the declaración annual tax return.

The problem is that many self‑employed people start thinking only about how much they will invoice, but they do not correctly calculate how much they should set aside for taxes. The result is usually the same: scares in April, July, October or January, errors in the forms, expenses poorly deducted and unexpected payments in the income‑tax return.

In Gestoría G1 we help freelancers and professionals in España to manage their tax, labor and accounting obligations from registration to the filing of their returns. If estás starting as a freelancer or want to put order in your tax affairs, this guide explains clearly which taxes you must keep under control in 2026.

In summary: a self‑employed person may have to file IRPF, VAT, informative returns and withholdings depending on their activity. Also, they must pay the monthly self‑employment contribution to Social Security. The key is not only to know which forms exist, but to know which affect you, when they are filed and which expenses you can legally deduct.

What taxes does a self‑employed person pay in Spain in 2026

A self‑employed person does not pay a single tax. Their taxation consists of several obligations that depend on the activity, the type of client, the tax regime, whether they have employees, whether they rent a premises or carry out operations with other countries.

In general, the most common obligations are:

• IRPF: taxes the real profit of the autónomo, i.e., income minus deductible expenses.
• IVA: is charged to the client and settled periódicamente with the Tax Agency, except exempt activities.
• Cuota de autónomos: cotización monthly to the RETA of Social Security.
• Retenciones: if you have employees, pay professionals or rent a premises.
• Declaraciones informativas: such as model 347 when you exceed certain amounts with clients or suppliers.

Not all self‑employed individuals use the same forms. A freelance designer who invoices companies, a VAT‑exempt physiotherapist, a retail shop under the equivalence surcharge, and a self‑employed person with employees have different obligations. Therefore, before starting, it is advisable to carefully review the tax registration and the activity code.

Registration with the Tax Agency: form 036 or 037 before starting

Before issuing the first invoice, the autónomo must communicate the start of activity to Hacienda via the modelo 036 or the modelo 037. This trámite defines the economic activity, the epígrafe of the IAE, the régimen of IVA, the method of taxation in IRPF and the periodic obligations that must be presented.

This step is more important than it seems. An error in the registration can cause the self‑employed person to have incorrect obligations, apply VAT incorrectly, declare an incorrect tax code, or fail to submit a form that the Tax Agency expected to receive.

What is communicated in the tax registration

• Identifying data of the self‑employed.
• Start date of activity.
• Economic activity and IAE tax code.
• Applicable VAT regime.
• Taxation method for personal income tax.
• Obligation or not to submit installment payments.
• Local affected by the activity, if it exists.
• Registration for intra‑community operations, if you work with clients or suppliers from the European Union.

At Gestoría G1 we review this point with special care because many sanctions and subsequent errors arise from a poorly configured registration from day one.

Self‑employed income tax (IRPF): how it works and which forms are submitted

The IRPF is the tax that taxes the net income of the self‑employed activity. Simply put: it is not paid on the total invoiced, but on the profit, i.e., on income minus deductible expenses.

Unlike a limited company, which is taxed under the Corporate Tax, the self‑employed is taxed as an individual. Their profits are included in the annual income tax return together with any other personal income they may have.

Model 130: quarterly installment payment

The model 130 is the installment payment of the IRPF for self‑employed individuals in direct estimation. It is submitted each quarter and works as an advance of what is later regularized in the annual income tax return.

In general, the installment payment is calculated by applying the 20% on the accumulated net earnings of the year, subtracting the payments already made in previous quarters and the withholdings incurred, if any.

The usual filing deadlines are:

• First quarter: from 1 to 20 April.
• Second quarter: from 1 to 20 July.
• Third quarter: from 1 to 20 October.
• Fourth quarter: from 1 to 30 January of the año following.

If the result is zero or negative, there may be no amount to pay, but the form must be filed if the self‑employed person is required to do so.

When the form 130 is not filed

Not all self-employed individuals have to file form 130. Professionals who invoice mainly to companies or professionals with withholding on the invoice may be exempt if at least 70% of their income from the previous year was subject to withholding.

This occurs with many lawyers, consultants, designers, journalists, architects, or professionals who work for companies and issue invoices with income tax withholding.

Withholding on invoice: 15% or 7%

When a autónomo professional invoices a company or another professional, they normally must include IRPF withholding on the invoice. The general rate is 15%. During the año of activity and the two following years, certain professionals can apply the reduced rate of 7%, provided they meet the requirements and report it correctly.

The withholding is not a cost for the client nor a real discount on the service. It is money that the client pays to the tax authorities on behalf of the self‑employed person and which is later deducted in the income tax return.

Annual income tax return: form 100

Además of the quarterly payments or the withholdings supported, the self‑employed must submit the annual income tax return. In it the final tax is calculated based on all income, expenses, personal circumstances and applicable deductions.

Since the entry into force of the new contribution and tax control system, all self‑employed must file the income tax return, even if they have had low income or losses during the fiscal year.

VAT for self‑employed: model 303 and model 390

The IVA is another of the main obligations of the autónomo. In the mayoría of activities, the autónomo charges IVA to its clients and después settles with Hacienda the difference between the output IVA and the input IVA.

The IVA must not be confused with profit. The IVA charged on an invoice is not the self‑employed's money: it is an amount that is collected for the Tax Agency.

Applicable IVA types

Applying the wrong VAT rate is one of the most common mistakes. If you charge less VAT than required, the Tax Agency can regularize the difference. If you charge VAT on an exempt activity, you can also generate invoicing and deduction problems.

Form 303: quarterly VAT settlement

The Form 303 is the autoliquidación periódica of VAT. It is presented, with carácter general, on a quarterly basis. In this form the following are declared:

• VAT charged: the VAT charged on issued invoices.
• Deductible input VAT: the VAT paid on expenses related to the activity.
• Result: to be paid, to be offset or to be refunded in certain cases.

The deadlines for form 303 normally coincide with the main quarterly forms: April, July, October and January.

Form 390: annual VAT summary

The form 390 is the annual VAT summary. It does not entail an additional payment, but it summarizes all the información declared in the 303 forms of the año.

Not all self‑employed persons are required to submit it, as there are cases of exemption. Therefore it is advisable to review each case before January to avoid unnecessary filings or, conversely, to omit a mandatory declaration.

Self‑employed contribution in 2026: contribution based on actual income

The contribution of autónomos is not a tax of the Treasury, but a cotización to Social Security. Aun así, it is one of the más important monthly payments for any self‑employed worker.

In 2026 the system of contribution based on net earnings continues. This means that the self‑employed must choose a contribution base within the range that corresponds to their forecast of actual income. If during the year their income changes, they can modify their base at certain times.

How net earnings are calculated

Net earnings are calculated starting from the activity's income and subtracting deductible expenses. Based on that forecast, the contribution bracket is chosen. Subsequently, Social Security may regularize if the actual earnings differ from the forecasted ones.

This system forces better planning. It is no longer enough to pay a minimum fee without reviewing income: it is advisable to adjust the contribution to the economic reality of the business.

Flat rate for new self-employed

The new autónomos can access the flat rate, which consists of a reduced fee of 80 euros per month during the first 12 months, provided they meet the requirements.

In addition, an extension can be requested for another 12 months if the projected earnings are below the Interprofessional Minimum Wage, according to the current conditions. This point must be reviewed case by case to avoid losing the benefit due to errors in the application.

The self‑employment contribution is a deductible expense

The RETA contribution is a deductible expense in the self‑employed person's IRPF. This means it reduces the net income from the activity and therefore the base on which the tax is calculated.

Which quarterly forms does a self‑employed person submit

Quarterly forms depend on the type of activity and the obligations declared in the census registration. These are the most common:

The obligation does not depend on what the self‑employed person remembers, but on what is recorded at the Tax Agency. Therefore, if a form is activated in the registry and is not submitted, requests may arrive even if there was no activity.

Annual tax returns of self‑employed

In addition to the quarterly forms, many self‑employed individuals must file annual informational or regularisation returns. These returns are important because the Tax Agency uses them to cross‑reference data with clients, suppliers, banks and other taxable parties.

Form 100: income tax return

The annual income tax return regularizes the self‑employed's personal income tax (IRPF). It is where all income, expenses, withholdings, installment payments, personal allowances and applicable deductions are integrated.

Form 390: annual VAT summary

Form 390 summarizes the year's VAT when the self‑employed is not exempt from filing it.

Form 190 and Form 180

The form 190 summarizes the withholdings declared in form 111. The form 180 summarizes the withholdings declared in form 115. They are informational forms, but their omisión can generate penalties.

Form 347: transactions with third parties

The form 347 is submitted when the autónomo has carried out transactions with the same client or supplier for an amount exceeding 3,005.06 euros during the año calendar year, unless exceptions apply.

This form does not involve payment, but it is very important because the Tax Agency cross-checks the information declared by both parties. If you declare an amount and your client or supplier declares a different one, an audit may be initiated.

Deductible expenses for self‑employed in 2026

One of the most important points for paying correctly is knowing which expenses a self‑employed person can deduct. Deducting less than allowed means overpaying. Deducting expenses without justification can lead to adjustments and penalties.

Requirements for an expense to be deductible

For an expense to be tax‑deductible, it must meet three basic requirements:

• Be linked to the economic activity.
• Be supported by a full invoice or valid document.
• Be recorded in the self‑employed's accounting or tax books.

It is not enough to have a receipt, a bank statement, or a screenshot. In most cases, the tax authorities require a full invoice with the self‑employed person's details.

Common expenses that a self‑employed person can deduct

• Self‑employment contribution.
• Management, tax, accounting or labor consultancy.
• Rent of premises, office or workspace related to the activity.
• Utilities for the professional premises.
• Office supplies and work tools.
• Computer equipment and software.
• Phone and internet linked to the activity.
• Advertising, marketing, web design and digital campaigns.
• Professional insurance.
• Training related to the activity.
• Financial expenses linked to the business.
• Travel and per diems, with limits and justification.

Self-employed who work from home

If you work from your usual home and have declared that a part of the house is related to the activity, you can deduct a portion of the utilities. The usual rule allows you to deduct the 30% of the proportion of square meters affected.

For example, if you use 20% of your home as an office, the utilities deduction would be 30% of that 20%, that is, 6% of the total expense for electricity, water, gas or internet, unless you can prove a different percentage.

Self-employed vehicle: beware of the deduction

The vehicle is one of the expenses most reviewed by the Tax Authority. In VAT there is a presumption of 50% affectation for certain vehicles used in the activity, unless proof of a higher or lower degree is presented. In personal income tax, the deduction requires proving the affectation to the activity with special care.

Carriers, taxi drivers, couriers or salespeople may find it easier to justify professional use. In other cases, it is advisable to study the situation before deducting fuel, repairs, leasing, insurance or depreciation.

How much should a self‑employed person set aside for taxes

There is no single percentage that applies to all self‑employed individuals. It depends on the margin, deductible expenses, whether VAT applies, whether invoices have withholding, the self‑employment contribution, and personal circumstances.

Nevertheless, as practical guidance:

• The collected VAT should not be considered available money.
• It is advisable to set aside a portion of the profit for the IRPF.
• The self‑employment contribution must be included in the fixed monthly forecast.
• If you do not have withholdings on the invoice, model 130 may entail significant quarterly payments.

A good management firm not only files returns: it helps anticipate how much money should remain in the account so that each quarter does not become a cash‑flow problem.

Common mistakes freelancers make with their taxes

Not separating the collected VAT

The VAT on issued invoices is not profit. Spending it as if it were your own money is one of the most common causes of problems when filing form 303.

Not keeping complete invoices

Many self‑employed individuals try to deduct receipts, vouchers or bank charges without an invoice. In an audit, that may not be sufficient.

Deduct personal expenses

A personal expense paid from the self‑employed person's account does not automatically become deductible. It must be related to the business activity.

Do not file forms without activity

If the self‑employed person is registered and has active obligations, they may have to file forms even if they have not invoiced. Failing to do so can generate notices and penalties.

Misapplying withholding on invoice

Using the 7% without meeting requirements, applying withholding when it does not apply or not applying it when it does can cause cascading errors.

Forgetting model 347

Model 347 is often forgotten because it does not involve payment. However, the Tax Agency uses it to cross‑check transactions with clients and suppliers.

Self‑employed fiscal calendar for 2026

The exact calendar may vary if the last day is a non‑working day or if the payment is domiciled, but as a general rule these are the key months for the self‑employed:

The best way to avoid penalties is not to wait until the last day. Keeping invoicing organized month by month allows you to submit the forms more securely and correct errors before it's too late.

When to hire a management agency for self-employed

A self-employed individual can file their taxes on their own, but that does not mean it is always advisable. The tax situation for self-employed people seems simple at first, but it becomes complicated when there are multiple clients, questionable expenses, employees, premises rental, international operations, or changes in activity.

It is advisable to hire a management agency if:

• You don't know which forms you have to submit.
• You have received a tax authority notice.
• You want to register as self-employed and do it right from the start.
• You are not clear about which expenses you can deduct.
• Invoices to foreign companies or clients from the European Union.
• You have employees or collaborators.
• You want to control how much you should set aside for taxes.
• You want to avoid penalties and late filings.

At Gestoría G1 we accompany self‑employed individuals throughout the entire tax process: registration, quarterly forms, annual returns, expense review, tax planning and answering questions.

Conclusion: self‑employed taxes in 2026 require planning

Being self‑employed in Spain involves much more than issuing invoices. Each quarter you must review income, expenses, VAT, personal income tax, withholdings and possible informational returns. Moreover, the self‑employment contribution must be adjusted to the actual earnings to avoid later regularisations.

The key to avoiding problems is simple: register correctly, separate VAT, keep invoices, record all expenses, submit the forms on time and periodically review the tax situation.

Poor management can cause the self‑employed to overpay or receive penalties. Good planning, on the other hand, allows working with peace of mind and knowing at all times how much money is truly available.

G1 Accounting Office: tax advice for self‑employed in Spain

Gestoría G1 is a gestoría specialized in fiscal, labor, legal and administrative services for autónomos and companies in España. We help self‑employed workers manage their taxes, file their returns and make fiscal decisions with confidence.

If you are self‑employed, are about to register, or want to check whether you are paying your taxes correctly, we can help you. We analyze your case, review your obligations and clearly explain what you need to submit, when, and how to optimise your tax situation within the law.