If you’re self-employed (“autónomo”) in Spain, your income tax bill comes from your annual personal IRPF return, not from a separate “business tax.”

Your business profit is simply one part of your personal taxable income.

1) Your profit is the starting point

•Profit = income − deductible business expenses

•You report profit through quarterly filings, then regularize everything in your annual IRPF return.

2) Quarterly payments are advance payments

Most autónomos in estimación directa pay IRPF in advance via Modelo 130:

•You calculate your net profit for the quarter.

•You pay 20% of that cumulative profit (minus certain deductions/withholdings, if any).

•You file every quarter even if the result is zero.

These quarterly amounts are not your final tax bill — they’re prepayments against your final annual IRPF.

(So later, when you do your annual return, Hacienda compares what you already prepaid vs. what you actually owe.)

3) Your final tax bill is calculated after year-end

Once the year ends, your final liability is computed by combining:

•Your autónomo profit

•Any other income (salary, rentals, dividends, interest, etc.)

•Personal and family allowances (“mínimos”)

•Reductions and deductions you qualify for

•Your autonomous community’s IRPF scale (regional component)

Result:

•If you overpaid, you get a refund.

•If you underpaid, you pay the difference.

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Your global IRPF rate (updated)

Spain applies a progressive IRPF scale with a state part + regional part.

The state brackets are uniform nationwide, but regions tweak their own portion, so totals vary slightly by where you live.  

Updated general IRPF brackets (state scale used as baseline)

For the Renta corresponding to tax year 2024 (filed in 2025), the national baseline brackets are:  

•Up to €12,450 → 19%

•€12,450 to €20,200 → 24%

•€20,200 to €35,200 → 30%

•€35,200 to €60,000 → 37%

•€60,000 to €300,000 → 45%

•Over €300,000 → 47% (top bracket now applies above €300k)  

Important:

•Your effective (“global”) rate is always lower than your top marginal bracket because only the slice in each bracket is taxed at that bracket’s rate.

•Your region matters — Madrid, Andalucía, Cataluña, Valencia, etc. can shift the totals meaningfully.  

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Quick example (same logic, updated wording)

To keep things simple, we’ll ignore allowances and deductions (in real life they reduce your taxable base).

Assume annual autónomo profit = €20,000.

•First €12,450 taxed at 19%

•Tax on this slice: €2,365.50

•Remaining profit:

•€20,000 − €12,450 = €7,550

•This slice taxed at 24%

•Tax on this slice: €1,812.00

So total:

•Total tax ≈ €4,177.50

•Effective (“global”) rate:

•€4,177.50 / €20,000 = 20.89%

Because you prepaid 20% quarterly, you’d likely owe a small top-up when filing your annual IRPF.

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Want a real number for your situation?

Your real tax bill depends heavily on:

•Your autonomous community

•Family situation (children, marriage, disability)

•Other income streams

•Deductions and reductions you qualify for

You can estimate your personal IRPF with our calculator:

•Estimate your Income Tax (Web App)

•And see what allowances apply to you here: Allowances Guide