Business in Spain · updated 12.07.2026

Business taxes in Spain: IVA, IRPF and impuesto de sociedades

Updated: 12 July 2026 · Verified by the EuroGarant team against official sources

In short: an entrepreneur in Spain operates in one of two forms — as an autónomo (a self-employed sole trader) or through a company, an S.L. (sociedad limitada). An autónomo pays personal income tax (IRPF) on a progressive scale plus quarterly advance payments via Modelo 130; a company pays impuesto de sociedades at the base rate of 25%. Both forms administer IVA (Spanish VAT: 21%, 10% or 4%) and file quarterly returns with the Agencia Tributaria, the Spanish tax agency. Below are the rates, the declaration forms and a full calendar for the year, so that no deadline catches you off guard.

Autónomo or S.L.: who pays which taxes

Your business form determines both the tax on income or profit and the set of returns you file. A simplified map looks like this:

Parameter	Autónomo	S.L. (sociedad limitada)
Tax on income/profit	IRPF, progressive scale of roughly 19–47% and above (depends on the comunidad autónoma, i.e. the region)	Impuesto de sociedades: base rate 25%; for new companies — 15% for the first two profitable periods
Advance payments	Modelo 130 — quarterly, 20% of accumulated net profit	Modelo 202 — in April, October and December
Annual return	Modelo 100 (Renta), filing season April – 30 June	Modelo 200 — by 25 July (with a calendar financial year)
IVA	Modelo 303 quarterly + annual summary Modelo 390	Modelo 303 quarterly (large companies — monthly via SII) + Modelo 390
Social contributions	Cuota de autónomo (RETA) — based on real income	Contributions for employees + RETA for the director-shareholder

Starting out is easier as an autónomo: registration takes days and bookkeeping costs less. An S.L. becomes worthwhile once turnover grows, you hire a team and need to limit personal liability. For foreign entrepreneurs the journey often begins with a residence permit: remote professionals with clients abroad apply for the digital nomad visa (DNV), while those launching a local project go for the entrepreneur visa. To work out which route fits you, see our guide “How to Get a Residence Permit in Spain”.

IVA — Spanish VAT: 21%, 10% and 4%

IVA (impuesto sobre el valor añadido, Ley 37/1992) is an indirect tax that a business adds to its prices and passes on to the state, deducting the input IVA on its own expenses. Three rates apply:

21% — standard rate (tipo general): most goods and services, including consulting, IT and marketing
10% — reduced rate (tipo reducido): catering, hotels, passenger transport, some food products
4% — super-reduced rate (tipo superreducido): staple foods, books and press, medicines

Reporting: Modelo 303 quarterly (by 20 April, 20 July, 20 October; for the fourth quarter — by 30 January) plus the annual summary Modelo 390 — by 30 January. Companies with turnover above €6 million switch to a monthly regime and electronic submission of their IVA ledgers via the SII system. If you work with counterparties in other EU countries, you will need registration in the ROI register (a VIES number) and the informational return Modelo 349. Important: exporting services to clients outside the EU is in most cases not subject to IVA, which is especially relevant for remote workers with foreign clients.

IRPF for autónomo: scale, advances, withholdings

An autónomo pays IRPF on net profit — income minus documented expenses (the estimación directa regime). The scale is progressive and combines a state and a regional part: in total, roughly from 19% on modest income to 47% and above on large income — the exact thresholds depend on the comunidad autónoma.

How payment works over the year:

Modelo 130 — quarterly advance: 20% of the net profit accumulated since the start of the year, minus advances already paid. Deadlines — by 20 April, 20 July, 20 October and 30 January
Retenciones on invoices: professionals in liberal professions who invoice Spanish companies apply an IRPF withholding of 15% (7% in the first three years of activity); if at least 70% of revenue is withheld this way, you can be exempted from Modelo 130
Modelo 100 (Renta) — annual return: the filing season runs from April to 30 June of the following year, and advances and withholdings are credited against it

Keep in mind: the obligation to pay IRPF on worldwide income switches on with tax residency, not with the residence card. How the 183-day rule works and who qualifies for the favourable Beckham regime — in our article “Taxes in Spain”. A nuance for holders of the NLV: this card excludes work activity in Spain, so you cannot run an active business here on it — entrepreneurship requires a different permit basis.

Impuesto de sociedades: the profit tax for an S.L.

Companies pay impuesto de sociedades (Ley 27/2014) on net profit at the end of the financial year:

25% — base rate for most companies
15% — for nueva creación (newly created) companies: the first profitable period and the one after it
15% for up to four years — for startups certified under Ley 28/2022 (emprendimiento emergente)
Reduced rates for micro-businesses: from 2025, a phased reduction is in place for companies with turnover up to €1 million (Ley 7/2024) — down to 17% on the first €50,000 of the base and 20% on the remainder by 2027

Reporting: the annual return Modelo 200 is filed within 25 days after six months from the end of the financial year — for a calendar year that means 1–25 July. Advance payments via Modelo 202 are made from the 1st to the 20th of April, October and December. In addition, an S.L. files its annual accounts with the Registro Mercantil (the commercial registry) every year. The municipal business activity tax IAE is effectively not paid on turnover up to €1 million — an exemption applies.

Filing calendar: the year quarter by quarter

By 30 January: Modelo 303 and Modelo 130 for Q4 of the previous year, plus the annual summary Modelo 390; by 31 January — annual withholding summaries (Modelo 190 for employees and specialists, Modelo 180 for rent).
By 20 April: Modelo 303, 130 and 111/115 for Q1; for an S.L. — the first Modelo 202 advance. The Renta season starts in April.
By 30 June: the annual IRPF return (Modelo 100) for the previous year.
1–25 July: Modelo 200 — the annual impuesto de sociedades return (with a calendar financial year); by 20 July — quarterly forms for Q2.
By 20 October: quarterly forms for Q3; the second Modelo 202 advance.
By 20 December: the third Modelo 202 advance for companies.

Verifactu is already mandatory: from 1 January 2026, the invoicing software of companies paying impuesto de sociedades must comply with the Reglamento Verifactu (RD 1007/2023), and from 1 July 2026 this extends to autónomos as well. An “invoice in Excel” is no longer an option: your billing system must generate tamper-proof records with the data transmitted to the tax agency or kept in secure storage.

Contributions and related obligations

Cuota de autónomo (RETA): since 2023 the contribution has been tied to real income under a bracket table (Real Decreto-ley 13/2022); new autónomos get the discounted tarifa plana for the first year, extendable if income stays low
Modelo 111 and 115: quarterly — IRPF withholdings for employees and contracted specialists (111) and for premises rent (115)
Employees: Seguridad Social (social security) contributions for employees are paid by the employer — both an autónomo and an S.L.
Document retention: invoices and accounting books — at least 4 years (the limitation period for tax audits)

The tax calendar is only part of the relocation picture for an entrepreneur. How the residence card relates to taxpayer status, what to declare in your first year and when to apply to renew your card — read in “Taxes in Spain” and “Renewing a Spanish Residence Permit”. Other deep dives for entrepreneurs are in the “Business in Spain” section, while short answers to specific questions live in our “Questions and Answers”.

Disclaimer: rates, thresholds and reporting forms in Spain change regularly, and some parameters differ between comunidades autónomas (Spain's autonomous regions). This article is a general guide, not tax advice: before launching a business and filing returns, you need an individual review of your situation.

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Business in Spain starts with the right residence permit Free case review: we will identify the right permit route — DNV, entrepreneur visa or another option — and advise how to structure your first-year tax scenario.

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Official sources: Ley 37/1992 (IVA) — BOE · Ley 27/2014 (impuesto de sociedades) — BOE · Agencia Tributaria — taxpayer calendar