💪 Spain Autonomo Calculator

An autonomo (trabajador autnomo) is a self-employed worker in Spain who registers with the Social Security Special Regime for Self-Employed Workers (RETA - Regimen Especial de Trabajadores Autnomos). Being an autonomo involves several fixed and variable costs that significantly affect net income compared to a regular employee.

The main costs are: (1) the monthly RETA quota (cuota de autnomos), which for 2026 uses the new contribution system based on net income (ranging from 230 euro/month minimum to 500 euro/month maximum for the general contribution base); (2) IRPF quarterly payments (modelo 130, typically 20% of quarterly profit); (3) IVA quarterly filings (modelo 303, the difference between IVA charged and IVA paid); and (4) optional insurance for workplace accidents.

The Tarifa Plana (flat rate) for new autonomos offers a reduced RETA quota of approximately 80 euro/month for the first 12 months (instead of ~230+ euro), extendable to 24 months for certain groups. After the initial period, the full quota applies based on the new income-based system introduced in 2023.

This calculator estimates your annual autonomo costs step by step:

1. RETA Quota: The 2023 reform changed from a flat quota to an income-based system. If your annual net income (gross revenue minus deductible expenses) is below the Minimum Contribution Base (8,923.40 euro in 2026), you pay the minimum quota. Above that, the base increases progressively up to 4,139.40 euro/month maximum contribution base.

2. IRPF: Applied to your annual profit (revenue minus expenses minus RETA) using progressive brackets (19-47%). Quarterly modelo 130 advance payments are typically 20% of quarterly profit.

3. IVA: 21% charged on most services, minus IVA paid on business expenses. The net is remitted quarterly via modelo 303.

Check the IRPF brackets and IVA rates for details on each component.

1. Enter your estimated annual gross revenue from all clients.
2. Enter your estimated annual deductible business expenses.
3. Indicate whether you qualify for Tarifa Plana (new autonomo).
4. The calculator estimates RETA quota, IRPF, and net income.
5. Review the quarterly filing schedule (modelos 303, 130, 311/390).

What is the RETA quota and how is it calculated now?

Since 2023, the RETA quota is based on your net income (revenue minus expenses), not a flat rate. For 2026, the minimum monthly quota is approximately 230 euro (minimum contribution base of 8,923 euro/year) and the maximum is approximately 500 euro. You report your projected income to Social Security; if actual income differs, adjustments are made.

Who qualifies for Tarifa Plana?

New autonomos who have not been registered in the previous 2 years (or 5 years if they previously used Tarifa Plana). The reduced rate is approximately 80 euro/month for 12 months, extendable for a second year for those with net income below the SMI (Minimum Interprofessional Salary).

What quarterly models do I need to file?

Modelo 303 (IVA, quarterly), modelo 130 (IRPF advance, quarterly), modelo 311 or 390 (annual IVA summary), and modelo 349 (intra-EU operations). Monthly filers (large companies) use modelo 303 monthly plus modelo 340.

Can I deduct meals and transportation?

Meals with clients are partially deductible (generally limited to amounts reasonable for business purposes, and must be backed by a factura with IVA breakdown). Transportation (fuel, public transit) used for business is deductible. Commuting from home to your primary workplace is generally not deductible.

What happens if I stop being an autonomo?

You deregister with Social Security (baja) via modelo TA.0825. No more monthly RETA quota accrues after deregistration. You must still file the final modelo 303 and modelo 390 for the period you were active.

Do I need to charge IVA to all clients?

For Spanish clients, yes, at the applicable rate (usually 21%). For EU B2B clients with a valid VAT number, use the reverse charge (0%). For non-EU clients, services are generally outside the scope of IVA. Verify each client's VAT status in VIES.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

The Tarifa Plana is one of the biggest cost-savers for new autonomos - apply for it within 60 days of registering with RETA. If you are a returning autonomo who was previously registered for at least 2 years (or 5 years if you benefited from Tarifa Plana before), you may qualify again. The new income-based RETA system (2023 reform) means lower-earning autonomos pay less, but you must report your projected annual income to Social Security. If you underestimate, you will owe back payments. Common deductible expenses for autonomos: internet and phone (50% if mixed personal/business use), meals with clients (limited), home office (proportional to office square footage), and professional training. Always keep facturas (invoices) for every deduction.