nokfiIRPF withholding calculator for invoices
If you are a professional freelancer in Spain and invoice companies or other freelancers, your invoice carries income tax withholding (retención). Enter the net amount to see the VAT, the withholding and what you will receive.
Updated October 2026
Income tax withholding
VAT
Total to collect
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Fill in the figures to see the result.
Your client pays the withholding to the tax office on your behalf: it's an advance on your income tax, you don't lose it. It only applies when you invoice companies or other self-employed people.
Calculated in your browser: nothing is sent or stored. Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
How the total is calculated
Total = net amount + VAT − withholding. With €1,000 net, 21 % VAT and 15 % withholding: €1,000 + €210 − €150 = €1,060. Both VAT and withholding are calculated on the net amount, never on the total.
Which rate to apply
- 15 %: the standard rate for professional activities.
- 7 %: in your first year as a professional and the two following, if you were not a professional the year before. You must tell your client.
- 19 %: rent of commercial premises or offices.
- 1 %: some business activities taxed under the modules system.
- No withholding: if you invoice private individuals or your activity is a business rather than a profession (a shop, a workshop…).
Withholding is not lost
Your client pays the withholding to the tax office on your behalf (on their form 111). It is an advance on your income tax: it is deducted in your annual return and on your form 130. If 70 % or more of your income carries withholding, you do not need to file form 130.
Frequently asked questions
When do I add withholding to an invoice?
When you are a professional (designer, lawyer, consultant…) invoicing a company or another freelancer. It does not apply to private individuals.
Who can apply 7 %?
Professionals in the year they start and the two following years, provided they did not carry out a professional activity the year before.
Is withholding calculated with or without VAT?
Without VAT, on the net amount. With €1,000 net at 15 %, the withholding is €150.
What happens to the tax withheld from me?
It is deducted from what you pay on form 130 and in your annual return. Keep your invoices: the tax office cross-checks them with your clients’ form 190.