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Self-employed

Complete guide to tax obligations for self-employed workers. IRPF (Personal Income Tax), IVA (Value Added Tax), withholdings, deductible expenses and much more.

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Basic tax obligations

303

Quarterly VAT

If you invoice with VAT

130/131

IRPF installment payment

All self-employed

111

Withholdings

If you have employees

100

Income Tax Return

Mandatory annual

Deductible expenses

As a self-employed person you can deduct expenses necessary for your activity:

Utilities

Electricity, water, internet, phone (proportion of professional use)

Transport

Gasoline, parking, tolls, train/plane tickets

Equipment

Computers, software, office supplies

Training

Courses, books, professional subscriptions

Insurance

Professional liability, health, accidents

Self-employed fee

Social Security 100% deductible

Example queries

What expenses can I deduct as self-employed?

How does a self-employed person working from home pay taxes?

Do I need to register for VAT if I invoice less than €1,000?

What forms do I need to file each quarter?

Can I deduct my car as a self-employed expense?

How does the self-employed flat rate work?

Tips for freelancers

Keep all invoices

You need complete invoices to deduct expenses. Receipts are usually not valid.

Separate personal and professional accounts

Makes accounting easier and avoids problems with the Tax Agency.

Reserve for taxes

Set aside 25-30% of your income for quarterly VAT and IRPF.

Take advantage of the flat rate

New self-employed can pay €80/month for the first 12 months.

Common situations

Working from home

You can proportionally deduct utilities (electricity, internet) according to m² of your workspace.

Invoicing abroad

Intra-community operations: no VAT but with form 349. Outside EU: no VAT.

Multiple employment

If you work as an employee and are self-employed, you can reduce your self-employed fee.

Cessation of activity

Self-employed can receive "unemployment" benefits if certain requirements are met.

Not tax advice

The answers are for guidance only. Your particular situation may require advice from a tax advisor.

Self-employed registration

To register or file forms, access the AEAT (Spanish Tax Agency) website and Social Security.

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