IRPF Withholding Calculator
Enter the base of your invoice and get the VAT, the IRPF withholding and the final amount you will be paid.
How IRPF withholding works on an invoice
When a freelancer or professional in Spain invoices a company (or another freelancer), the payer must withhold a percentage of the taxable base and pay it to the tax authority on account of the professional’s personal income tax (IRPF). The withholding is calculated on the base, not on the VAT.
Total due = Base + VAT − WithholdingExample: base of €1,000, VAT at 21% (€210) and withholding at 15% (€150). The client pays the professional €1,060 and pays €150 to the tax authority.
Which withholding rate applies
- 15%: standard rate for professionals.
- 7%: reduced rate for new professionals, in the first year and the next two, if the conditions are met.
- 19%: rental of urban property.
- 2% and 1%: certain farming, livestock and forestry activities.
Rates and conditions can change. Use this as guidance and confirm the rate with your accountant before issuing the invoice.
Frequently asked questions
Is the withholding calculated on the VAT?
No. It is calculated on the taxable base. VAT is added separately and is not withheld.
Who pays the withholding to the tax authority?
The company or professional paying the invoice. The person invoicing receives the amount already reduced and recovers it in their annual tax return.
Does every invoice need a withholding?
It depends on the client and the activity. If the client is a private individual, it normally doesn’t apply. Check your case with an accountant.
Is my data stored?
No. The calculation runs in your browser and nothing is sent to any server.
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