In 2025, self-employed professionals (Autónomos) in Spain face major tax and invoicing changes. This guide explains what’s new – from income-based quotas to the new VERI*FACTU invoicing system - so you can prepare before the rules take effect.
Quick Q&A
What are the main changes for Autónomos in 2025?
New income-based Social Security quotas, lower corporate tax rates, and the new VERI*FACTU invoicing system. Read more about Autónomo here.
When does VERI*FACTU become mandatory?
From January 2026 for companies and July 2026 for freelancers.
Will the quota go up or down?
It depends on your income: lower brackets pay less, higher brackets pay more.
1. Key updates for Autónomos and small companies
2025 brings three major updates for freelancers and small businesses in Spain:
- Social Security quotas linked to real income.
- Lower corporate tax rates for micro-companies and SMEs.
- The new AEAT invoicing system, VERI*FACTU.
The most urgent change is VERI*FACTU, which changes how invoices are created and validated. Even though it becomes mandatory in 2026, Autónomos need to adapt their invoicing tools during 2025.
2. Social Security quotas in 2025: based on real income
From 1 January 2025, monthly contributions (quotas) will continue adjusting to your actual income declared to the Tax Agency.
- If you earn under €1,700/month, your annual quota decreases by €80-€428.
- If you earn over €1,700/month, your quota increases by €272-€970.
Regularisation calendar:
- Dec 2024: Social Security reviews your 2023 income.
- Jan-Feb 2025: Refunds for those who overpaid.
- Mar-Apr 2025: Notices for underpayments.
Check your 2023 income, estimate your 2025 quota, and adjust your budget if your earnings are changing.
3. VERI*FACTU: Spain’s new invoicing system
VERI*FACTU is the new verified invoicing system created by the Tax Agency (AEAT) under Real Decreto 1007/2023.
Its goal is to make invoices tamper-proof - every invoice will include:
- A QR code and a unique digital record that proves it was created correctly.
- Automatic submission of key invoice data to AEAT.
- Approved invoicing software that follows AEAT’s format.
Key dates:
- 1 Jan 2026: Companies must comply.
- 1 Jul 2026: Freelancers must comply.
4. Corporate tax updates for 2025
From 2025, Spain’s Law 7/2024 updates the corporate tax rates (Impuesto de Sociedades):
- Micro-companies (turnover < €1M):
- 21% on the first €50,000 of taxable base.
- 22% on the rest (previously 23%).
- SMEs (turnover €1-10M):
- 24% in 2025, decreasing 1% per year until it reaches 20% in 2029.
If you run a limited company, this means a lower effective tax rate. Sole Autónomos under IRPF should also review their tax plans with their accountant since new quotas and invoicing rules affect deductions.
5. Checklist: How to prepare for 2025
Here’s how Autónomos can stay ready before 2026:
- Adjust your tax plan: update your expected IRPF or corporate tax based on new brackets.
- Check your invoicing system: make sure it’s compatible with VERI*FACTU or switch by mid-2025.
- Register for VERI*FACTU: if you’ll send invoices directly to AEAT.
- Inform your gestor: confirm your invoicing and accounting tools are integrated correctly.
If you want to simplify this process, renn already includes invoicing aligned with VERI*FACTU, automatic bookkeeping, and real-time tax tracking, helping Autónomos stay compliant without extra tools.
6. Bottom line
2025 is a transition year for freelancers in Spain.
Two things matter most:
- Your Social Security payments will depend on real income.
- VERI*FACTU will change how every invoice is issued and verified.
Start adjusting now - review your income, update your tools, and prepare your accounting before these new rules become mandatory.
