IRPF Withholding Calculator
Calculate the income tax withholding (IRPF) on your freelancer invoices in Spain.
Invoice base amount
Disclaimer: This calculator is provided for informational purposes only. Holded is not responsible for any inaccuracies, errors, or outdated data in the calculations. Results should not be considered financial or tax advice. Always consult a qualified professional for decisions based on these calculations.
Frequently asked questions about IRPF withholding
The standard withholding rate for freelancers in Spain is 15%. New freelancers can apply the reduced rate of 7% during their first year of activity and the following two calendar years.
IRPF withholding applies when invoicing businesses or other professionals. Invoices to individual consumers (B2C) generally do not include IRPF withholding.
Withholdings are advance payments of your income tax. They are deducted from your total tax liability when you file your annual IRPF return, potentially resulting in a refund.
