Business taxes in Spain: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
You run the business as an individual: there is no separate legal entity and you are liable for business debts with all your present and future assets (art. 1911 Civil Code).
Requirements
Before starting: tax registration (census declaration 036/037 with the AEAT, including the IAE heading; individuals do not pay the IAE tax).
Registration with the RETA (Social Security) — before starting, no earlier than 60 days in advance.
Record books: income (sales), expenses, capital assets; professionals also keep a book of advances and reimbursed outlays. Quarterly IRPF prepayments and VAT returns; an annual IRPF return.
Professionals (IT, consulting, design, translation) invoice companies with 15% IRPF withheld (7% in the start year and the next 2) — an advance on the tax.
Sole proprietorTrabajador autónomo — estimación directa simplificada
The monthly Social Security contribution depends on net income (15 brackets). Profit minus contributions and a 5% allowance for hard-to-document expenses (up to EUR 2,000) bears IRPF at the state and Madrid scales.
Conditions
The simplified direct method applies if prior-year turnover is no more than EUR 600,000. VAT at 21% applies from the first euro (no exemption threshold for these services); quarterly returns 303 and IRPF prepayments 130.
The contribution uses the minimum base of the bracket the income falls into; a higher base may be chosen (higher pension). The reduced 'tarifa plana' for new autónomos is not included (temporary).
The calculation is the same for all sectors. For some consumer services, trade and manufacturing (hairdressers, beauty salons, clothing retail, bakeries, etc.) the módulos system applies by default — to use the direct method you must opt out (by 31 December or by filing the first quarterly return under the direct method).
SL company Sociedad de responsabilidad limitada unipersonal (SLU)
A company with one member, who is liable only with the capital — provided the single-member status is registered in the Registro Mercantil. The company pays the Impuesto sobre Sociedades.
Requirements
A notarial deed (escritura pública) and registration in the Registro Mercantil; capital from EUR 1. While capital is below EUR 3,000, at least 20% of profit goes to a reserve, and on liquidation the member is liable up to EUR 3,000.
The single-member status goes in the Registro Mercantil and on all documents and invoices ('unipersonal'); if it is not registered within 6 months, the member is personally and fully liable.
Annual accounts are approved within 6 months of the year-end and filed with the Registro Mercantil within a month; the corporate tax return is due within 25 days after those 6 months (by 25 July).
A member-director who controls the company registers with the RETA as an autónomo societario; an SL with turnover below EUR 1 million pays no IAE.
CompanySociedad de responsabilidad limitada unipersonal (SL)
Corporate tax in 2026: with turnover below EUR 1 million, 19% on the first EUR 50,000 and 21% on the rest (below EUR 10 million — 23%, otherwise 25%). Dividends fall into the IRPF savings base: 19–30%. An owner-director with control must register as autónomo societario.
Conditions
Reduced rates depend on company turnover (the calculation uses this year's revenue) and do not apply to asset-holding companies (entidad patrimonial).
Autónomo societario contributions are based on dividends minus 3%, but on a base of at least EUR 1,424.40 a month (the 2026 minimum base of general-scheme group 7); VAT (21% from the first euro) is not included.
CompanySociedad limitada de nueva creación — tipo reducido del 15 %
Same as the SL, but corporate tax is 15% in the first year with a positive tax base and the following year (lower than the 19/21% small-company rates).
Conditions
Only for a newly created company carrying on a real business (not holding or asset management) that does not continue an activity the owner already carried on personally or through another company.
The calculation shows one of the two reduced-rate years; from the third year the general rate applies (the 'SL company' form).
Software development, IT services, consulting for companies and entrepreneurs.
Programming and consulting are professional activities (IAE section 2): only the direct method applies; there are no módulos for them.
Invoices to companies carry 15% IRPF withholding (7% in the start year and the next 2); the amount withheld is credited in the annual return.
VAT of 21% from the first euro; individuals do not pay the IAE tax but state an IAE heading at registration.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Design, translation, engineering and marketing for companies are mostly professional activities: the direct method, 15% withholding (7% at the start), no módulos. The calculation is the same as for IT.
VAT is 21%; RETA contributions follow the same net-income table as in other sectors.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Hairdressers, beauty salons, dry cleaning, language and exam-preparation courses and repair of household appliances are in the módulos list (Orden HAC/1425/2025) — módulos applies to them by default unless you opt out.
Módulos limits for 2026: 2025 revenue up to EUR 150,000 in total and up to EUR 75,000 invoiced to businesses, purchases up to EUR 150,000 (art. 31 LIRPF); the extension of the 250,000 / 125,000 limits to 2025–2026 was repealed by Congress. Módulos income is reduced by 5% in 2026.
Módulos income is computed from 'modules' — staff, premises area, electricity use — not from revenue and expenses, so the calculator shows only the direct method.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
An individual retailer works under the VAT recargo de equivalencia: suppliers add 5.2% on top of VAT (1.4% and 0.5% for reduced-rate goods), and you file no VAT returns for those sales. It does not apply to an SL.
Part of retail (textiles, clothing, footwear, haberdashery, etc.) is in the módulos list — it applies by default unless you opt out.
Módulos limits for 2026: 2025 revenue up to EUR 150,000 in total and up to EUR 75,000 invoiced to businesses, purchases up to EUR 150,000 (art. 31 LIRPF); the extension of the 250,000 / 125,000 limits to 2025–2026 was repealed by Congress. Módulos income is reduced by 5% in 2026.
Módulos income is computed from 'modules' — staff, premises area, electricity use — not from revenue and expenses, so the calculator shows only the direct method.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Some manufacturing (e.g. bread and pastry) is in the módulos list — it applies by default unless you opt out; income is computed from modules, so the calculator shows the direct method.
Whoever processes goods themselves is not a 'retailer' for those goods: normal VAT applies (21%, reduced rates for some foods), not the recargo de equivalencia.
Módulos limits for 2026: 2025 revenue up to EUR 150,000 in total and up to EUR 75,000 invoiced to businesses, purchases up to EUR 150,000 (art. 31 LIRPF); the extension of the 250,000 / 125,000 limits to 2025–2026 was repealed by Congress. Módulos income is reduced by 5% in 2026.
Assumptions
One owner, a Spanish tax resident living in Madrid, with no employees, no other income and no children, full year, general personal allowance only.
Autónomo contributions are treated as paid in the same year at the minimum base of their bracket; the art. 32.2.3.º LIRPF reduction for income below EUR 12,000 is included, the single-client reduction (art. 32.2.1.º) is not; VAT is not included.
For the SL the owner draws no salary; after-tax profit is either paid out in full as dividends or kept in the company. The owner pays the autónomo societario contribution personally and it does not reduce taxes.
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