Spanish self-employed income simulator 2026

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

Reviewed 11 September 2026 · We do not store the amounts you enter

Validity and privacy

Effective from: 1 January 2026
Valid through: 31 December 2026
Privacy: The calculation runs in your browser.

Main assumptions

Individual sole trader under normal direct assessment, with constant activity and results for all 12 months.
Revenue and expenses exclude deductible VAT; expenses exclude Social Security contributions. The 7% generic deduction is applied to profit before contributions to determine the RETA band.
Ordinary contribution at the minimum base of the 2026 band. The tax reserve uses your chosen effective rate: the initial 20% is a planning example, not a statutory rate.

Not included

The annual IRPF return, personal allowances, regional deductions and other income.
Modelo 130, modules, simplified direct-assessment adjustments, company-linked workers, reduced contributions, multiple employment and part-year registrations.

Official sources

02 / FAQ

Frequently asked questions

Is invoice withholding my final tax?

No. It is an advance payment. We calculate a separate income-tax reserve using your chosen effective rate and deduct amounts already withheld from the additional reserve.

Why can available cash be lower than estimated net income?

If clients withhold more than your selected tax reserve, that excess is not available in your bank account. We do not add it to available cash or guarantee a refund.

Is VAT included?

No. Enter revenue and expenses excluding deductible VAT. Use the Modelo 303 calculator to plan VAT separately and ask your adviser which reserve rate fits your circumstances.