Being autónomo in Spain costs about €88 a month in social security during the first year (the tarifa plana) and between €205.88 and €607.35 a month afterwards, depending on what you earn. Add a gestor, roughly €30 to €65 a month before VAT among online gestorías. On top comes IRPF, paid quarterly as 20% of your accumulated net profit, and VAT, which is not a cost because you pass it on. The cuota is the number that moves most.
The totals below are fixed monthly costs before income tax. They do not replace a personal quote.
The cuota is the one at the minimum base of each bracket, which is what most people choose. IRPF and VAT are not in these totals: the first depends on your profit and the second is not yours.
Since 2023 the cuota depends on what you expect to earn. You pick a contribution base inside your bracket, and the cuota is a percentage of it.
The formula: cuota = contribution base × 31.5%. That is 28.30% common contingencies, 1.30% professional contingencies, 0.90% cessation of activity, 0.10% training and 0.90% for the intergenerational equity mechanism, up from 0.80% last year.
These are six of the fifteen brackets. The full table is in social security for autónomos.
You can pay on any base between the minimum and the maximum of your bracket. A higher base costs more now and raises what you receive later, because your pension and benefits are calculated on it.
You declare an expected income, and Social Security checks it against your tax return afterwards. If you earned more than the bracket you chose, you pay the difference. If you earned less, you get money back.
So the cuota is provisional all year. You can change your base up to six times a year.
If you register for the first time, or have not been in the self-employed regime for the previous two years (three if you used the discount before), you can request the reduced cuota.
It is about €88 a month for 12 months: an €80 reduced fee plus the 0.9% intergenerational equity surcharge. It can be extended for a second year if your net income stays below the minimum wage.
It is a discount on social security only. IRPF and VAT are unchanged. The conditions, and why the exact cents differ between sources, are in the tarifa plana explained.
IRPF is charged on your profit, meaning income minus deductible expenses. You pay it in two steps.
The quarterly advance, form 130: 20% of your accumulated net profit for the year so far, minus what you already paid in earlier quarters. It is filed between 1 and 20 April, July and October, and by 30 January.
The exemption most people miss: professionals do not file form 130 if at least 70% of their income in the previous year was subject to withholding. A freelancer whose clients are Spanish companies usually qualifies.
The annual return then applies a progressive scale and settles the difference.
That is the state half, from the tax agency's 2025 tables. Your region adds its own scale on top, so the total you pay depends on where you live. The tax agency publishes each region's scale.
These are marginal rates. Crossing a threshold taxes only the part above it.
You add VAT to most invoices, 21% in the general case, and pay it to the tax agency each quarter through form 303. You subtract the VAT you paid on your own business purchases.
It sits in your account for up to three months, but it was never your money. Treating it as income is the usual way people end up short.
More on rates and exemptions in what IVA is in Spain.
You are not legally required to hire one. Most people do within the first year, because the quarterly forms and the deadlines are where mistakes get expensive.
Among the online gestorías we compared in October 2026, prices run from about €30 to €65 a month before VAT. Those are usually the annual-billing prices, and paying month to month can cost much more.
The declaration of the annual return is rarely included. Doing everything yourself costs €0 in fees but takes real time every quarter.
What each option includes is in tax advisor in Spain.
Invoicing software. From 1 July 2027 invoices have to come from a Verifactu-compliant system. The tax agency offers a free one, and paid tools start around €9 a month. Holding non-compliant software carries a €50,000 penalty per year. Options are compared in free billing software.
The cuota adjustment. If your real profit ended up above the bracket you chose, Social Security charges the difference after your tax return. Keep a buffer.
Professional association fees. Mandatory for some professions, and they vary by colegio. Ask yours.
Civil liability insurance. Not required for most activities, but some client contracts ask for it. Get quotes before you sign.
Your own time. Bookkeeping and filings are real hours, whether you do them or pay someone to.
Request the tarifa plana when you register. It is the biggest single saving in the first year.
Keep your base honest. Too low and you pay a lump at the end. Too high and you pay more every month for a pension you may not need yet.
Record every deductible expense. On the simplified direct regime you can also deduct 5% of positive net income for hard-to-justify expenses, up to €2,000 a year, with no invoice. What counts is in deductible expenses.
Use a free invoicing tool until your volume makes paying worthwhile.
Year one: about €88 in cuota plus a gestor, roughly €118 to €153 a month before tax.
After year one: €205.88 to €607.35 in cuota depending on profit, roughly €236 to €672 a month with a gestor.
IRPF: a 20% advance of accumulated net profit each quarter, unless 70% of your income was already withheld.
VAT: collected from clients and passed on. Not a cost.
What not to do: budget only for the cuota. The quarterly IRPF advance and the year-end adjustment are what catch people out.
About €88 a month in social security in the first year, and €205.88 to €607.35 afterwards, plus a gestor and IRPF. VAT is collected and passed on.
The cuota is your contribution base times 31.5%. At the lowest bracket it is €205.88 a month and at the highest €607.35.
Yes, an advance of 20% of your accumulated net profit through form 130. You are exempt if at least 70% of your income last year already had withholding applied.
No. You collect it from your clients and pass it on, minus the VAT you paid on business purchases.
It is not a legal requirement. It is a way of avoiding mistakes on the quarterly returns.
Yes. The cuota is due every month you are registered, whatever you invoice.
Related: Social security for autónomos / The tarifa plana / Deductible expenses
