Invoice template for Spanish autonomos
A Spanish invoice is the one on this site that is genuinely prescribed: article 6 of the invoicing regulation lists what has to appear, and the two tax lines pull in opposite directions. IVA at 21% is added to the base and belongs to the tax office; IRPF at 15% is withheld by your client and paid in on your behalf. Get both on the paper and the total your client transfers is smaller than your base, which is correct and surprises everyone once.
What the regulation asks for
- Number, and series if you use one, in order without gaps. The order is the part inspectors actually check.
- Date of issue, plus the date of the work when it is not the same day.
- Full name or company name, NIF and address, for you and for your client.
- A description of the work with the taxable base, and any discount shown rather than folded in.
- The IVA rate applied and the amount it produces, each as its own figure.
- The IRPF withholding when you invoice a business or another professional: 15%, or 7% during the year you register and the two following, which you have to tell the client you are applying.
- A reference to the exemption when the operation is exempt, quoting the article rather than just the word.
Royal Decree 1619/2012, article 6, on the BOE Checked 2026-08-23
Same engine as the full Invoice generator
Preview
| Description | Qty | Unit price | IVA % | Amount |
|---|---|---|---|---|
| 1 | €0 | 21% | €0 |
- Subtotal
- €0
- Total due
- €0
workingfigures.com/spain/plantilla-factura-autonomo
What the regulation asks for
The preset starts with IVA at 21% added per line and IRPF at 15% withheld on the base, which is the ordinary case for a professional invoicing a Spanish company. Both are editable: reduced IVA rates, the 7% new-autonomo withholding and exempt operations all live in the same two lines.
Before you send it
Requirements from article 6 of Royal Decree 1619/2012, consolidated text read 2026-08-23. Two dates are coming and both are in the consolidated text already: Verifactu, the invoicing-software rules, was pushed back by Royal Decree-law 15/2025 to 1 January 2027 for companies and 1 July 2027 for autonomos, and Royal Decree 238/2026 develops mandatory B2B electronic invoicing, phased 12 and 24 months from the implementing ministerial order rather than from a fixed date. A printed PDF is fine today and will not be forever, so check both calendars before you build a workflow around this page.
FAQ
- Why is the total lower than the base plus IVA?
- Because IRPF is withheld, not charged. On 1,000 euros of work the client adds 210 of IVA and takes off 150 of IRPF, and transfers 1,060. The 150 is not lost: your client pays it to the tax office in your name and it shows up as tax already paid on your annual return.
- When do I use 7% instead of 15%?
- During the calendar year you first register as a professional and the two following years, when the activity is professional and you are invoicing businesses. It is not automatic: you tell each client in writing that you meet the conditions before you invoice them. It is a cash-flow choice, not a saving; you settle the difference on the annual return either way.
- Do I put IRPF on an invoice to a private individual?
- No. Withholding only applies when the payer is a business or another professional, because only they file the withholding return. Invoicing a consumer, you charge IVA and nothing else, and you cover the income tax yourself through your quarterly payments.