What taxes do self-employed individuals pay in Spain?

1 min. de lecturaúltima actualización: 02.10.2026

In Spain, autónomos are required to fulfill several tax obligations. Here is a brief overview of the main taxes they must pay:
Personal Income Tax (IRPF):
This tax is applied to income earned through self-employment. It is paid quarterly and is calculated based on the net profit (income minus expenses). 
Value Added Tax (IVA):
Autónomos must add 21% VAT to their invoices, whether for services or products sold. VAT is also reported and paid on a quarterly basis
Social Security Contributions:
Autónomos are required to make monthly contributions to the Spanish Social Security system. The amount depends on the contribution base they choose at the time of registration

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