Spanish income tax withholding on freelance invoices — 15 % or 7 %
A Spanish self-employed professional invoices with 15 % income tax withheld from the fee — or 7 % in the year they start and the two following years, if they did not practise any professional activity in the year before. The client deducts it from the payment and pays it to the tax office.
2026 rules — verified on September 26, 2026Free, no account
This content is part of the path: Starting out as a self-employed worker in Spain· Step 3 of 4· Next step: Modelo 036: registering as a business or professional in Spain
This content is part of the path: Paying income tax as a self-employed worker in Spain· Step 2 of 6· Next step: Spanish quarterly income tax prepayment — form 130
This content is part of the path: Paying an employee or a freelancer in Spain· Step 5 of 6· Next step: Modelo 111: Spanish income tax withheld on salaries and professional fees
Your result
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Sources and assumptions
- BOE — Real Decreto 439/2007 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « 1. Cuando los rendimientos sean contraprestación de una actividad profesional, se aplicará el tipo de retención del 15 por ciento sobre los ingresos íntegros satisfechos. »
- BOE — Real Decreto 439/2007 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « No obstante lo dispuesto en el párrafo anterior, en el caso de contribuyentes que inicien el ejercicio de actividades profesionales, el tipo de retención será del 7 por ciento en el período impositivo de inicio de actividades y en los dos siguientes »
- BOE — Ley 37/1992 del Impuesto sobre el Valor Añadido — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Uno. El Impuesto se exigirá al tipo del 21 por ciento, salvo lo dispuesto en el artículo siguiente. »
- BOE — Ley 37/1992 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Uno. Se aplicará el tipo del 10 por ciento a las operaciones siguientes: »
- BOE — Ley 37/1992 — tax year 2026, verified on September 26, 2026
Excerpt from the source : « Dos. Se aplicará el tipo del 4 por ciento a las operaciones siguientes: »
Calculation assumptions
- Income from a professional activity invoiced to a client who is required to withhold; whether your client is required to is not checked here.
- The 7 % rate applies in the start-up year and the two following years, provided you carried on no professional activity in the previous year and tell your client in writing; this is not checked here.
- Withholding is applied to the fee excluding VAT. Article 95.1 of the IRPF Regulations applies it to the “gross income paid” without mentioning VAT: the text does not expressly exclude it, and the base excluding VAT is used here. Where the service carries VAT, the standard rate is applied.
- Not covered: the 7 % rate for certain activities listed in the regulations, the reduction for Ceuta and Melilla, farming and forestry activities, and reduced VAT rates.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.