Spain self-employed net income calculator (autónomo, tarifa plana)

Your net income as a new Spanish autónomo is revenue minus a flat 88.64 EUR/month Social Security quota (unrelated to how much you earn) and a 20% IRPF advance on what remains after it.

Worked example: with Annual revenue of 30,000, this model computes Net income / year 23,149.06. See the full breakdown.

⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22

How autónomo in Spain is calculated

Spain's biggest concession to new freelancers is the tarifa plana: a flat 88.64 EUR a month Social Security contribution, completely decoupled from income, for the first 12 months of activity (extendable to 24 if net income stays under the minimum wage). It is available to anyone who has not been registered as autónomo in the prior two years.

Income tax runs separately and is not flat: autónomos make quarterly advance payments (Modelo 130) at a standard 20% of net profit, reconciled against actual tax owed at the annual return. This page models that 20% advance on revenue after the Social Security quota, which is deductible.

The genuinely unusual shape here is that the dominant early cost — the Social Security quota — does not move at all with revenue, unlike almost every other system in this catalog. A freelancer earning very little in month one pays exactly the same quota as one earning ten times as much; the tarifa plana is specifically designed to make that survivable in the startup phase.

Worked example

30,000 EUR revenue, tarifa plana year
Annual revenue (EUR)30000
Social Security quota (flat) ✓1063.68
Tax Base ✓28936.32
IRPF advance (20%) ✓5787.26
Net income / year ✓23149.06

Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.

Frequently asked questions

How much net income from 30,000 EUR revenue in Spain?

The flat annual quota is 1,063.68 EUR; the 20% IRPF advance on the remaining 28,936.32 EUR is 5,787.26 EUR, leaving about 23,149 EUR net.

Does the quota really not change with income?

Correct, for the tarifa plana period — 88.64 EUR a month whether you earn 500 EUR or 5,000 EUR that month. After the tarifa plana ends, quotas switch to an income-tiered table that rises with declared net income.

Is the 20% IRPF advance the final tax bill?

No — it is an on-account payment reconciled against your actual IRPF liability at the annual tax return, which depends on total income and personal circumstances. It can result in a refund or an additional payment.

Sources

Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 2 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.

Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.

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