Income tax · invoice withholding

Income-tax withholding calculator for invoices

Enter your invoice base, the VAT and the income-tax withholding (15%, 7% or 19%) and see instantly how much your client withholds and how much you actually receive. Withholding is calculated on the base, not on the VAT.

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Indicative figures under current rules

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Your invoice

Taxable base (without VAT)

General rate for professionals invoicing businesses or professionals.Pre-filled example: replace it with your figures.

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Result

You actually receive€1,060.00The invoice totals €1,210.00 with VAT and your client withholds €150.00 (15% of the base), paying it to the Tax Agency on your behalf.

What the invoice total is made of

Yours (base minus withholding)€850.00
VAT€210.00
Withholding€150.00

Taxable base: €1,000.00
VAT 21%Paid in the Modelo 303: +€210.00
Invoice total: €1,210.00
Income-tax withholding 15%On the base, not on VAT: −€150.00
You receive from the client: €1,060.00

Withholding is not an expense: it is an advance on your income tax. It is subtracted later in the Modelo 130 and your return. Of what you receive, €210.00 is VAT that is not yours.

Issue the invoice with the withholding already calculated and let your taxes update on their own.

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From a one-off sum to taxes that stay up to date

Invoices with withholding built in
Create PDF invoices with VAT and income-tax withholding, no recalculating totals each time.
Withholdings that count in your payments
What clients withhold is taken into account in your quarter estimates.
Collections and reminders
Track which invoices are paid and which are not, and chase the pending ones.

How it works

How withholding is calculated

Invoice VAT
Base × VAT rate (21%, 10% or 4%). The VAT is not yours: you pay it in the Modelo 303.
Income-tax withholding
Taxable base × withholding percentage. It is always calculated on the base, without VAT.
What you receive
Base + VAT − withholding. VAT and withholding are rounded separately, to the cent, as on the printed invoice.
Where the withholding goes
Your client pays it to the Tax Agency on your behalf. It is an advance on your income tax, not an expense: it is later deducted in the Modelo 130 and your annual return.

Which rate to pick and what the calculator assumes

15%: general rate for professionals (IAE section 2 codes) invoicing businesses or professionals.
7%: new professionals, in the year of registration and the next two, if you did no professional activity the year before and you tell the payer. Check it in the IRPF Regulation or with your adviser.
19%: rent of urban property (whoever pays the rent withholds from the landlord and files form 115) and other specific cases in the Regulation. It is not the rate for a professional invoicing services.
Other percentage: you can enter the one that applies to your case. The calculator does not decide whether you must withhold or at what rate.

Legal references

Ley 35/2006 (LIRPF): Personal income tax: withholdings are payments on account.
LIRPF art. 101 y Reglamento del IRPF (RD 439/2007), art. 95: Withholding on income from economic activities and applicable rates.
Ley 37/1992 (IVA): VAT is added to the base and is not part of the withholding base.

Invoicing

This same thing, with your real invoices, automatic.

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PDF invoices with VAT and income-tax withholding
Clients and corrective invoices
What you invoice feeds your tax estimates
AI invoice scanning, with limits depending on the plan

Try it free for 14 daysCancel any time.

Illustrative example with made-up data.

What income-tax withholding on an invoice is

It is a payment on account of your income tax: the client deducts a percentage of the invoice base and pays it to the Tax Agency with forms 111 or 115. You receive less, but that amount is later subtracted from your final tax in the quarterly Modelo 130 and in your annual return.

When it applies

If more than 70% of your professional-activity income in the previous year carried withholding, you may be exempt from filing the Modelo 130.

Professional activity and a business or professional client: 15% withholding on the base (7% in the early years if you qualify).
Private individual as client: no withholding, because the obligation falls on payers who are businesses or professionals.
Business activities (IAE section 1): generally no withholding, with exceptions for some farming, livestock and forestry activities.
Client abroad: no Spanish withholding; check whether a local withholding applies in their country.

Common withholding mistakes

Applying withholding to private clients, where it does not apply.
Calculating it on the amount including VAT instead of the base.
Applying 7% without meeting the requirements or without telling the client.
Not keeping withholding certificates: without them it is hard to prove what was deducted.
Mixing up withholding and VAT: they are different and go on separate invoice lines.

FAQ

Frequently asked questions

Is withholding calculated on the amount including VAT?

No. It is calculated on the taxable base, without VAT. The invoice adds VAT and subtracts withholding: base + VAT − withholding.

When can I apply 7% instead of 15%?

If you start a professional activity, in the year of registration and the next two, provided you did no professional activity in the previous year and you tell the payer. The exact requirements are in the IRPF Regulation.

Who should I apply withholding to on my invoice?

If your activity is professional and you invoice a company or another freelancer in Spain, normally yes (15%, or 7% if you qualify). Not for private individuals or foreign clients. It depends on the IAE code of your registration.

What do I do with withholding in the Modelo 130 and my tax return?

The withholding applied to you is subtracted from the Modelo 130 result and, at year end, from the tax due in your annual return. If it exceeds your tax, you get the difference back.

Is withholding the same as VAT?

No. VAT is a consumption tax that you charge and report in the Modelo 303. Withholding is an advance on your income tax that your client deducts and reports in form 111 or 115.

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More tools

Income-tax withholding calculator for invoices

Your invoice

Result

From a one-off sum to taxes that stay up to date

Invoices with withholding built in

Withholdings that count in your payments

Collections and reminders

How withholding is calculated

Invoice VAT