How the Spain autónomo calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Social Security quota (flat) | annualQuota | $round($const.monthlyQuota * 12, 2) |
| Tax Base | taxBase | $round($max([0, annualRevenue - annualQuota]), 2) |
| IRPF advance (20%) | irpfAdvance | $round(taxBase * $const.irpfAdvanceRate, 2) |
| Net income / year | netIncome | $round($max([0, annualRevenue - annualQuota - irpfAdvance]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
monthlyQuota | 88.64 |
irpfAdvanceRate | 0.2 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 30,000 EUR revenue, tarifa plana year
given annualRevenue | 30000 |
|---|---|
expect annualQuota | 1063.68 |
expect taxBase | 28936.32 |
expect irpfAdvance | 5787.26 |
expect netIncome | 23149.06 |
Case 2 — 500 EUR revenue — the flat quota alone exceeds it
given annualRevenue | 500 |
|---|---|
expect annualQuota | 1063.68 |
expect taxBase | 0 |
expect irpfAdvance | 0 |
expect netIncome | 0 |
Sources
- Seguridad Social — Trabajadores autónomos: cuota y tarifa plana · checked 2026-08-22
- MoveToSpain — Autónomo in Spain 2026: Complete Self-Employed Guide · checked 2026-08-22
- mallorca.com — Tarifa Plana Autónomo Spain 2026 · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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