Invoice calculator with VAT and income tax withholding.
In Spain, a business client keeps back part of your invoice as income tax (IRPF withholding) and pays it to the tax office for you. Enter the base, what you want to keep or what you want to be paid, and see your invoice lines and where every euro goes.
Your invoice
Invoice total
What your client transfers to you. Yours, without the VAT: €850.00.
Invoice
- Taxable base
- €1,000.00
- VAT (21%)
- €210.00
- IRPF withholding (15%)
- -€150.00
- Total
- €1,060.00
- Yours€850.00
- VAT: you pay it on the 303€210.00
- Withholding: your client pays it€150.00
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
The base.
The price of your work, before tax. If you start from what you want to keep or from the total, we find the base that gives that figure, with each line rounded to the cent.
VAT (IVA).
The base times 21%, 10% or 4%. It is 0% if the service is exempt or carries no Spanish VAT, such as a service to a business outside Spain.
The withholding.
Only a business or self-employed person in Spain withholds: 15% for professionals, 7% in your first three years, 19% on a rental and 1% on some módulos activities. A private individual or a client abroad does not.
The total and what is yours.
Total = base + VAT − withholding. You pay the VAT on the modelo 303; your client pays the withholding, and you subtract it from your income tax on the modelo 130 and in your annual return (renta).
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
A company or self-employed person paying you in the course of their business, when you invoice professional services, the rent of premises or one of the módulos activities with 1% withholding. A private individual or a client with no base in Spain does not withhold.
In the year you start as a professional and the next two, if you had no professional activity in the year before you registered. You must tell your client in writing, and they keep the signed notice.
No. It is an advance on your income tax (IRPF): your client pays it to the tax office in your name, and you subtract it on the modelo 130 and in your annual return. If too much was withheld, the tax office refunds it then.
19% of the rent before VAT when the tenant is a business or self-employed person. Among other exceptions, there is none if the tenant pays that landlord €900 a year or less.
No withholding. If your client is a business, most services are invoiced without Spanish VAT: within the EU the client declares it in their country with their VAT number, and outside the EU there is no Spanish VAT.
Leave the maths to your tax advisor.
Tell us about your situation. We confirm the scope before work starts.