Common rates: 21%, 10% and 4%.
Common professional rates: 15% and 7%.
€1,000.00 + €210.00 VAT − €150.00 IRPF withholding.
- Taxable base
- €1,000.00
- VAT (21%)
- €210.00
- IRPF withholding (15%)
- −€150.00
- Total receivable
- €1,060.00
Indicative estimate. Check the assumptions, exclusions and official sources before making a decision.
This is an indicative estimate based on the information entered. Review the assumptions before making a tax or financial decision.
01 / Methodology
Methodology and sources
Validity and privacy
- Effective from
- 1 January 2026
- Valid through
- 31 December 2026
- Privacy
- The calculation runs in your browser.
Main assumptions
- Amounts are rounded to two decimal places.
- IRPF withholding is calculated on the taxable base, not on VAT.
Not included
- Exempt transactions, reverse charge and special VAT schemes.
- Withholding rates other than the selected or agreed rate.
02 / FAQ
Frequently asked questions
How is the invoice total calculated?
VAT is added to the taxable base and IRPF withholding is deducted. The withholding is an advance income-tax payment made on behalf of the professional.
When does the 7% IRPF rate apply?
It may apply in certain cases when starting a professional activity. Always check that you meet the current requirements.
Can I use a different rate?
Yes. The calculator accepts custom rates when the transaction does not use one of the standard values.
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