Is the withholding lost money?

No: it is prepaid income tax. Your client deposits it with Hacienda in your name and it nets against your annual Renta; overpay and you get a refund. Withholding hurts cash flow, not the final bill.

When do I apply the 7% for new autonomos?

During the calendar year of your alta and the two following, if you had no professional activity the prior year, and you must tell the client in writing. Mind the trade: withholding less today means paying more at Renta time; 7% eases cash flow, it does not cut tax.

What about invoicing consumers or foreign clients?

Consumers are never withheld. EU business clients usually go without Spanish VAT under reverse charge, and non-EU clients typically without VAT; neither carries Spanish withholding. Pick 'No withholding' and set the indirect rate to zero to see it.

Spain

Spain invoice withholding calculator

The Spanish professional invoice on one screen: base plus your region's indirect tax, minus the withholding your client pays to Hacienda on your behalf. The result is the number that matters: what lands in your account.

Your invoice

Taxable base

€

The amount for your services before taxes.

Region (indirect tax)

Indirect rate (IVA)

Prefilled per region: VAT 21%, IGIC 7%, IPSI 4% services. Editable if your activity uses another rate.

IRPF withholding

Results

You receive€1,590

Indirect tax (IVA): +€315
IRPF withholding: -€225
Invoice total: €1,815

Estimate

workingfigures.com/spain/calculadora-retenciones

The formula

Invoice total = base + indirect tax (VAT/IGIC/IPSI by region). You receive = total − withholding (15% general, 7% for new autonomos during the alta year and the next two). Withholding only applies on invoices to businesses and professionals, never to consumers.

What this assumes

A professional activity (IAE section two) invoicing a Spanish business client. Indirect rates are the regional general rates, verified 2026-08; specific activities may carry reduced rates.

FAQ

Is the withholding lost money?: No: it is prepaid income tax. Your client deposits it with Hacienda in your name and it nets against your annual Renta; overpay and you get a refund. Withholding hurts cash flow, not the final bill.
When do I apply the 7% for new autonomos?: During the calendar year of your alta and the two following, if you had no professional activity the prior year, and you must tell the client in writing. Mind the trade: withholding less today means paying more at Renta time; 7% eases cash flow, it does not cut tax.
What about invoicing consumers or foreign clients?: Consumers are never withheld. EU business clients usually go without Spanish VAT under reverse charge, and non-EU clients typically without VAT; neither carries Spanish withholding. Pick 'No withholding' and set the indirect rate to zero to see it.