Autónomo taxes in 2026: contributions, IRPF and IVA in plain words

The three autónomo payments: how the system works

Everything an autónomo pays in Spain comes down to three streams:

• Seguridad Social contributions (cuota RETA) - monthly, debited from your bank account at the end of the month. They give access to healthcare, sick leave, a pension and benefits.
• IRPF - income tax. Through the year the autónomo pays advances of 20% of profit (modelo 130) or works through withholdings in invoices, then settles the total in the spring Renta return.
• IVA - Spanish VAT. You add it to your invoices (usually 21%), collect it from clients and once a quarter pass on to the tax office the difference between the IVA received and the IVA paid (modelo 303).

The key thing to understand: IVA is not your money - it just passes through. Contributions and IRPF are the real burden, and those are what you should plan for in advance.

RETA contributions in 2026: the income table

Since 2023 contributions are calculated on real net income (income minus expenses and a 7% deduction, 3% for societarios). In 2026, after the government's negotiations with self-employed associations, the grid is frozen at the 2025 level: 15 brackets from 200 to 590 euros. Benchmarks for the main brackets:

A small MEI percentage is added on top (the intergenerational equity mechanism - 0.9% of the base in 2026). The exact amount for your income is calculated by the official Seguridad Social simulator - link in the sources. You can change the bracket up to 6 times a year, and at year end comes the regularizacion: a cross-check against tax office data and a recalculation.

Tarifa plana: 80 euros for new autónomos

For first-time registrants (or those who have not been autónomo for the last 2 years; 3 years if you already used the discount), the tarifa plana applies - a flat contribution of 80 euros per month for the first 12 months regardless of income.

• An extension for another 12 months is possible if net income in the first year did not exceed the SMI minimum wage - 17,094 euros per year in 2026. The extension request is filed before the end of the first year.
• For people with a disability of 33% or more and victims of gender violence and terrorism - 80 euros for 24 months.
• The condition: no debts to Seguridad Social or the tax office.

The catch: the tarifa plana does not exempt you from returns - modelo 130 and 303 are filed as usual from the first quarter.

IRPF: 20% advances via modelo 130

An autónomo pays income tax on the general progressive scale (benchmark: from 19% to 47% depending on income and region), but during the year a simple mechanism applies: once a quarter you file modelo 130 and pay 20% of your accumulated profit (income minus expenses since the start of the year, less the advances already paid).

Nuances that save money:

• Professionals with 70% or more of their invoices subject to IRPF withholding (a 15% retencion, 7% for newcomers in the first 3 years) can skip modelo 130 altogether.
• Only expenses linked to the activity and backed by invoices are deductible: office, phone and internet, software, RETA contributions, part of the utilities when working from home (30% of the proportional floor area) and others.
• In spring the total is settled in the Renta return: the advances are credited, and the difference is paid or refunded. More in our article on your first Renta return.

IVA: 21% and modelo 303

The standard Spanish VAT rate is 21% (the reduced 10% and 4% apply to specific goods and services). The mechanics are simple: you add IVA to every invoice, and once a quarter via modelo 303 you pay the tax office the difference between the IVA received from clients and the IVA paid to suppliers. Once a year the summary modelo 390 is filed.

Special cases: some activities (education, medical and insurance services) are exempt from IVA; work with EU clients goes through the ROI register and modelo 349; and from 2027 the VeriFactu electronic invoice control system will reach autónomos too (companies from 1 January 2027, everyone else from 1 July 2027 after the deadlines were pushed back at the end of 2025).

The autónomo filing calendar

1. By 20 April - modelo 130 and 303 for the 1st quarter.
2. By 20 July - modelo 130 and 303 for the 2nd quarter.
3. By 20 October - modelo 130 and 303 for the 3rd quarter.
4. By 30 January - modelo 130 and 303 for the 4th quarter, plus the annual modelo 390 for IVA.
5. April - June - the Renta campaign for the previous year (in 2026: 8 April to 30 June).

If a deadline falls on a non-working day, it moves to the next working day. Late filing brings surcharges and fines, so zero returns are filed on time too.

How Krepko helps

We run your autónomo taxes for you: we register the alta, pick the right contribution bracket, arrange the tarifa plana, file modelo 130 and 303 every quarter, prepare the Renta and make sure not a single deadline is missed. Legally significant steps are performed by licensed professionals - lawyers, gestores and sworn translators.

The service scope and prices are on the Business: autónomo and SL page. Have a question about your situation - message us, and we will review it for free.

Sources

• Seguridad Social - the official RETA contribution simulator
• The Import@ss portal - managing contributions and your contribution base
• Agencia Tributaria - IVA and modelo 303
• Agencia Tributaria - the Renta campaign