Tools
Spanish invoice calculator with VAT and IRPF
Work out a freelancer invoice in Spain: net amount, VAT, IRPF withholding and total to receive, or the net amount from what you want to receive.
Type an amount to see the net amount, the VAT and the total.
About this tool
This calculator does the maths of a self-employed (autónomo) or professional invoice in Spain: it adds VAT to the net amount and subtracts the IRPF withholding, and tells you the total your client has to pay. It also works backwards: if you know how much you want to receive, it works out the net amount to put on the invoice.
It includes the usual rates —VAT at 21 %, 10 %, 4 % or 0 %, and withholding at 15 % or 7 %— plus an “Other” field for any other percentage. Everything is calculated in your browser, with no data sent.
How do I use the invoice calculator?
- Choose whether you start from the net amount (the price of your work before tax) or from the total you want to receive.
- Type the amount. You can use a comma or a full stop for decimals.
- Choose the VAT rate: 21 % for most professional services, or the one that applies to your activity.
- Choose the IRPF withholding: 15 % standard, 7 % in your first year of activity and the two following, or 0 % if you invoice a private individual.
- Copy the net amount, VAT, withholding and total into your invoice or invoicing software.
How is an invoice with VAT and IRPF calculated?
Both amounts are calculated on the net amount, not one on top of the other. VAT is added and withholding is subtracted. With a net amount of €1,000, 21 % VAT and 15 % withholding: VAT is €210, withholding €150, and the total to receive is 1,000 + 210 − 150 = €1,060.
If you start from what you want to receive, the net amount is the total divided by 1 plus VAT minus withholding, as decimals. To receive €1,060 with 21 % VAT and 15 % withholding, the net amount is 1,060 / 1.06 = €1,000.
The VAT is not yours: you collect it from the client and pay it to the tax office in your quarterly return, minus the VAT on your expenses. The withholding does not disappear either: your client pays it to the tax office on your behalf as an advance on your income tax.
Which IRPF withholding should I use?
Professionals (designers, consultants, lawyers, developers and others in professional activities) apply 15 % withholding when they invoice a company or another self-employed person. In the year you start your activity and the two following you can apply 7 %, provided you did not carry out a professional activity the year before; you must tell your client.
If you invoice a private individual, no withholding applies. There are other rates for specific cases, such as renting commercial premises: use the “Other” field for those. The Basque Country and Navarre have their own regional tax rules, so check with your adviser there.
Frequently asked questions
How do I work out the total of an invoice with VAT and withholding?
Add VAT to the net amount and subtract the withholding, both calculated on the net amount. With €1,000 net, 21 % VAT and 15 % withholding, the total is €1,060.
When does 7 % withholding apply?
In the year you start a professional activity and the two following, if you did not carry one out the year before. After that, the standard withholding is 15 %.
Do I apply withholding when invoicing a private individual?
No. Withholding only applies when the client is a company or a professional, as they are the ones who pay it to the tax office.
How do I know what net amount to invoice to receive an exact sum?
Choose “I know what I want to receive” and type the total. The calculator divides by 1 plus VAT minus withholding and gives you the net amount.