How much is the monthly Cuota de Autónomos (RETA) in Spain in 2026?

Established Spanish Autónomos pay according to 15 monthly net-income brackets (cotización por ingresos reales), ranging from 205.88 €/mo on low net yields to 607.35 €/mo on net yields above 6,000 €/mo. First-year Autónomos qualify for the 88.64 €/mo Tarifa Plana incl. 0.9% MEI (or 0 € regional Cuota Cero).

Does Spain have a VAT-free (IVA / IGIC) revenue threshold for small freelancers in 2026?

In Mainland Spain and the Balearic Islands, there is 0 € domestic SME VAT franchise—taxable domestic B2C services carry 21% IVA from the first euro. In the Canary Islands, 7% IGIC replaces IVA with a 30,000 €/yr small-trader REPEP exemption, while intra-EU B2B services via ROI/VIES use 0% reverse charge.

How does joint family taxation (Declaración conjunta) help Spanish Autónomos?

Married Autónomos supporting a non-working spouse receive a 3,400 €/yr Declaración conjunta tax-base reduction on top of the 5,550 € personal minimum and progressive Mínimo por descendientes child allowances (2,400 € to 4,500 € per child).

Annual Revenue (€)

Spain — Autónomo (RETA & IRPF) Net Income Calculator 2026

Calculate 2026 Spanish self-employed (Trabajador Autónomo) net take-home income under Estimación Directa Simplificada, including the 15-bracket income-based RETA contribution system, 88.64 €/mo Tarifa Plana, regional IRPF scales, and IVA/IGIC.

2026 Statutory Benchmark Table & Official FAQ — Spain — Autónomo (RETA & IRPF) Net Income Calculator 2026

Spain — Autónomo (RETA & IRPF) Net Income Calculator 2026

2026 RETA Social Security: 15 net-yield brackets (~205.88 €/mo to 607.35 €/mo including 0.9% MEI), or Year-1 Tarifa Plana (88.64 €/mo incl. MEI), or regional Cuota Cero (0 €/yr in Madrid, Andalucía, Balearics, Canaries, etc.).
Estimación Directa Simplificada (≤600,000 €/yr): Deducts documented operating expenses, full RETA contributions, plus 5% gastos de difícil justificación (capped at 2,000 €/yr).
Regional IRPF & IVA/IGIC: Progressive IRPF across Madrid, Catalunya, Andalucía, Comunitat Valenciana, Balearic Islands, Canary Islands & Default scales with 5,550 € personal minimum, child minimums (2,400–4,500 €), and 3,400 € joint spouse reduction. Mainland & Balearics apply 21% IVA from euro one (0 € threshold); Canary Islands apply 7% IGIC (0% REPEP up to 30,000 €/yr).

Spain — Autónomo (RETA & IRPF) Net Income Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	20,894.39 €	1,741.20 €/mo	4,287.97 €	4,817.64 €	30.4%
60,000.00 €	39,768.34 €	3,314.03 €/mo	13,684.58 €	6,547.08 €	33.7%
85,000.00 €	53,794.49 €	4,482.87 €/mo	23,917.31 €	7,288.20 €	36.7%
100,000.00 €	62,044.49 €	5,170.37 €/mo	30,667.31 €	7,288.20 €	38.0%
120,000.00 €	73,044.49 €	6,087.04 €/mo	39,667.31 €	7,288.20 €	39.1%

How much is the monthly Cuota de Autónomos (RETA) in Spain in 2026?: Established Spanish Autónomos pay according to 15 monthly net-income brackets (cotización por ingresos reales), ranging from 205.88 €/mo on low net yields to 607.35 €/mo on net yields above 6,000 €/mo. First-year Autónomos qualify for the 88.64 €/mo Tarifa Plana incl. 0.9% MEI (or 0 € regional Cuota Cero).
Does Spain have a VAT-free (IVA / IGIC) revenue threshold for small freelancers in 2026?: In Mainland Spain and the Balearic Islands, there is 0 € domestic SME VAT franchise—taxable domestic B2C services carry 21% IVA from the first euro. In the Canary Islands, 7% IGIC replaces IVA with a 30,000 €/yr small-trader REPEP exemption, while intra-EU B2B services via ROI/VIES use 0% reverse charge.
How does joint family taxation (Declaración conjunta) help Spanish Autónomos?: Married Autónomos supporting a non-working spouse receive a 3,400 €/yr Declaración conjunta tax-base reduction on top of the 5,550 € personal minimum and progressive Mínimo por descendientes child allowances (2,400 € to 4,500 € per child).

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Agencia Tributaria (AEAT) — Autónomos e IRPF ↗ Seguridad Social (Importass) — Cotización RETA ↗