Autónomo — estimación directa simplificada (RETA + IRPF)
activeSole proprietorWhat you pay
- Social security (RETA cuota, min. base per tramo × 31.5%) — fixed per month by annual profit: 205.88 up to 8,040; 226.47 up to 10,800; 267.65 up to 14,000; 299.56 up to 15,600; 302.65 up to 18,000; 302.65 up to 20,400; 360.29 up to 22,200; 380.88 up to 24,360; 401.47 up to 27,960; 427.21 up to 33,120; 452.94 up to 38,280; 478.68 up to 43,440; 504.41 up to 48,600; 545.59 up to 72,000; 607.35 above
- Difícil justificación (5% of net, cap EUR 2,000; notional IRPF deduction) — 5% of profit (a deduction that lowers the tax base, not a payment)
- IRPF (combined state+regional general scale, mínimo personal as allowance) — progressive on profit (allowance 5,550): 19% up to 12,450, 24% up to 20,200, 30% up to 35,200, 37% up to 60,000, 45% up to 300,000, 47% above
Eligibility
- Revenue cap 600,000 EUR/year
- Activities: it-services, professional-services, freelance
- Requires tax residency
- Default regime for a self-employed professional (profesional autónomo) with foreign or domestic clients. Estimación directa simplificada applies when prior-year turnover ≤ EUR 600,000; above that, estimación directa normal (same rates, no 5% difícil-justificación deduction). This is the realistic scheme for a solo IT freelancer — the Beckham impatriate regime is NOT open to ordinary freelancers (see es-beckham-impatriate).
Net income examples
| Gross/year | Net/year | Burden |
|---|---|---|
| 30,000 EUR | 21,157 EUR | 29.5% |
| 60,000 EUR | 40,767 EUR | 32.1% |
| 120,000 EUR | 74,487 EUR | 37.9% |
Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.
IRPF is jointly levied by the State and the autonomous community; the general scale here is the standard combined reference (state scale + the equivalent regional half, ≈19/24/30/37/45/47%). Actual regional scales differ (e.g. Madrid lower, Cataluña/Comunitat Valenciana higher at the top), so effective IRPF varies a few points by region — not modeled per region. The mínimo personal (5,550) is modeled as a base allowance; the statutory mechanism instead subtracts it from the gross quota at the first-bracket rate, which slightly understates tax at higher marginal rates (minor draft simplification). RETA tramo is set by rendimiento neto and the freelancer is assumed to choose the minimum base in the tramo (cuota = base × 31.5%: 28.30% comunes + 1.30% profesionales + 0.90% cese + 0.10% FP + 0.90% MEI). Start-up 'tarifa plana' (reduced ~80 EUR/mo cuota, first 12–24 months) and IRPF regional deductions are not modeled. VAT/IVA is out of scope (it is collected from clients, not a tax on the freelancer's income).