About & methodology

Autónomo Compass is an independent project that explains Spanish self-employment rules in plain English for people who did not grow up with them.

How we calculate

• Social security 2026: 15 bands, minimum bases per Orden PJC/297/2026, total rate 31.5% (incl. MEI 0.9%), 7% generic deduction (3% for company directors), tarifa plana €80.
• IRPF: combined state + reference regional scale (19/24/30/37/45/47%), €5,550 personal allowance, 5% hard-to-justify expenses capped at €2,000. Regional scales differ; Madrid is lower, Valencia/Catalonia higher at top bands.
• Modelo 130: 20% of profit minus withholdings; not required when ≥70% of income had withholding.
• VAT: place-of-supply rules of Ley 37/1992 arts. 69–70 and Directive 2006/112/EC art. 196.

Calculation code is open and unit-tested. Rules last reviewed: 3 November 2026.

Independence

We may earn commissions from partners. Partners never influence calculations. See our affiliate disclosure.