In Spain, personal income tax (IRPF) is split into two components: a state portion and a regional portion determined by your autonomous community. The exact rates vary depending on where you live, but the figures below represent approximate averages across the country.
The Tarifa Plana s a reduced Social Security contribution for new autónomos in Spain. Instead of paying the full contribution, you pay a lower fixed amount during the first year of registration.
- First 12 months: €80 per month.
- You can extend the discounted rate for another 12 months if your declared net income stays at or below the minimum wage (SMI 2025 = €16.576/year).
- After that: the cuota increases depending on your declared income.
It’s designed to make it easier and more affordable to start your business as a self-employed professional.
Everyone has a personal allowance that is not taxed.
- Age <65: €5500 per year.
- Age 65-74: €6700 per year.
- Age 75 or older: €8100 per year.
This allowance reduces your taxable income before applying the tax bands. Additional allowances exist for children, dependents or disability.
As an autónomo, you pay Social Security contributions each month. The amount is automatically charged to your Spanish bank account by TGSS on the last working day of the month.
Deductible expenses are the business costs you can subtract from your income before tax. These reduce your taxable base, so you only pay IRPF on your actual profit. For example:
- Office rent or coworking space.
- Utilities, phone and internet (proportionally).
- Professional software or subscriptions.
- Travel or vehicle expenses for work.
- Webhosting and e-mail.
