IVA and IRPF invoice calculator for autónomos
Enter the base amount of your invoice — or the amount you want to end up with — and see the IVA, the IRPF retention, the invoice total and what your customer will actually transfer. Same rounding as a real Spanish invoice.
- Base amount
- €1,000.00
- IVA (21%)
- €210.00
- Invoice total
- €1,210.00
- IRPF retention (15%)
- − €150.00
- You receive
- €1,060.00
Your customer pays €150.00 to the tax agency on your behalf, and €1,060.00 to you.
How the figures on an autónomo invoice fit together
A Spanish invoice from a self-employed professional has three moving parts. The base imponible is the price of your work. IVA is added on top of it at the rate for your activity and paid by your customer to you, for you to pass on to the tax agency in your quarterly Modelo 303. The IRPF retention is deducted from the base: your customer keeps it back and pays it to the tax agency in your name, as an advance on your income tax.
So the invoice total is base + IVA, and the amount you receive is base + IVA − IRPF. The retention is calculated on the base, never on the total with IVA.
Which IVA rate applies
Most professional services carry the general 21% rate. The reduced 10% rate covers a list of goods and services (hospitality, passenger transport, certain building work, among others) and the super-reduced 4% a shorter one (basic foods, books, medicines). Some activities are exempt — much of education, healthcare and insurance — and services to businesses in other EU countries or outside the EU are usually not subject to Spanish IVA at all; those invoices carry 0% here.
Which IRPF retention applies — 15%, 7% or none
Professionals (actividades profesionales) invoicing a Spanish company, another professional or any other business that keeps accounts apply a 15% retention. If you registered as a professional this year or in either of the two previous years, you may apply the reduced 7% instead, as long as you tell your customer.
No retention applies on invoices to private individuals, because they are not required to withhold, nor on invoices to customers outside Spain. Business activities (actividades empresariales — retail, trades, hospitality) carry no retention either, with a few exceptions such as some activities under módulos (1%).
Working back from the amount you want to receive
If you have agreed a fee “net, in hand”, switch the calculator to start from what you want to receive. It derives the base so that base + IVA − IRPF equals your target, then rounds every amount to the cent as an invoice would — which can leave the net a cent off the figure you typed. That is the correct invoice, not a bug.
Worked example
A €1,000 fee at 21% IVA with a 15% retention: IVA is €210, so the invoice total is €1,210. The retention is 15% of €1,000 = €150. Your customer pays you €1,060 and pays €150 to the tax agency in your name. At the end of the year the €150 appears in your certificado de retenciones and reduces what you owe on your Renta.
Frequently asked questions
Is IRPF calculated on the base or on the total with IVA?
On the base imponible, before IVA. A €1,000 base at 15% gives a €150 retention regardless of the IVA rate.
Should I apply 15% or 7% IRPF?
15% is the general rate for professional activities. 7% is optional in the year you start and the two following years — you must tell your customer you are applying it. From the fourth year, 15% applies.
Do I withhold IRPF on invoices to private individuals?
No. Only businesses and professionals that keep accounts are required to withhold. An invoice to a private individual or to a customer outside Spain carries no IRPF retention.
What happens to the IRPF my customer withholds?
Your customer pays it to the tax agency on your behalf and reports it on their Modelo 111/190. You receive a certificado de retenciones, and the amount counts as income tax already paid when you file your Renta.
Does the calculator handle invoices to other EU countries?
Choose 0% IVA (not subject) and 0% IRPF. A B2B service to another EU country is a reverse-charge operation: no Spanish IVA, the customer accounts for VAT at home, and the invoice must say so. Invoice 14 adds the wording and validates the customer’s VAT number against VIES.
Turn the numbers into an invoice
Invoice 14 applies IVA and your IRPF retention automatically, numbers invoices sequentially and produces a compliant PDF you can email in one click. Free for up to 14 invoices a year.
This calculator and the notes above describe the general rules for self-employed professionals in Spain and are not tax advice. The IVA rate, the retention rate and whether a retention applies depend on your activity and your customer — confirm them with your gestor or the AEAT.