Italy (Regime Forfettario) vs. Spain (Autónomo) — 2026 Tax Comparison
Compare 2026 net take-home pay, VAT rules, startup tax reliefs, and social contributions between Italy’s Partita IVA Regime Forfettario and Spain’s Autónomo regime.
- Up to 85,000 €/yr: Italy’s Regime Forfettario (5% startup tax for 5 years or 15% standard tax on 67%/78% ATECO base) plus 85,000 € domestic VAT exemption substantially outperforms Spain’s progressive IRPF (19–47%).
- Above 85,000 €/yr: Italy’s Forfettario terminates at 85,000 € (100,000 € immediate mid-year exit), whereas Spain’s Estimación Directa Simplificada continues up to 600,000 €/yr with capped RETA social security (607.35 €/mo max).
- Domestic B2C VAT: Italy exempts Forfettario freelancers from charging 22% IVA up to 85,000 €/yr, whereas Mainland Spain & Balearics charge 21% IVA from the first euro (Canary Islands: 7% IGIC / 30,000 € REPEP).
- How much do you save in Italy’s Regime Forfettario compared to Spain Autónomo at 60,000 €?
- At 60,000 € annual revenue in 2026, an Italian Forfettario IT consultant (67% ATECO, 26.07% INPS Gestione Separata) keeps ~45,062 € net on the 15% standard rate (or ~48,034 € net on the 5% 5-year startup rate), compared to ~39,768 € net for an established Spanish Autónomo.
- How do VAT rules differ for domestic clients in Italy vs. Spain?
- Italy’s Regime Forfettario includes an 85,000 €/yr domestic VAT (IVA) exemption, giving B2C service providers a 22% price advantage. Mainland Spain and the Balearic Islands have 0 € domestic small-business VAT exemption (21% IVA from euro one), while the Canary Islands apply 7% IGIC with a 30,000 €/yr REPEP exemption.
- What happens above 85,000 € of annual freelance income in Italy vs. Spain?
- Above 85,000 € (and immediately above 100,000 €), Italian freelancers lose Regime Forfettario and enter ordinary progressive IRPEF (23%–43%) plus ~26% INPS. In Spain, RETA social contributions hit their ceiling (607.35 €/mo), so only progressive IRPF scales above that level.
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).