Cuotas e impuestos
Self-Employment Portal
Fees and taxes
As a self-employed person you have to pay social security contributions and a number of taxes to the Tax Authorities.
In addition, registering with the Social Security and paying your monthly contribution will allow you to access the benefits covered by the system.
Below, we will give you more information about the new real income tax, VAT and personal income tax.
keyboard_arrow_rightFees
As of 1 January 2023, there is a new contribution system for self-employed persons and improved protection for termination of activity.
Here are the main aspects of this new contribution system:
- Communication of activities
- Contribution based on the yields obtained
- Possibility to change the contribution base if income changes
- Regularisation of social security contributions
- Flat rate for new self-employed persons
- Changes in the benefits applicable to the self-employed contribution in 2023
For more information, click here.
Calculate your quota
Find out how much you have to pay each month
Find out how much you have to pay each month.
The contribution to be paid is calculated on the basis of the returns you estimate you will have during the year
keyboard_arrow_rightTaxes
As a self-employed person you have tax obligations. These are the payment of the two main taxes, VAT and personal income tax. And if, for example, you operate as a company, you will also have to pay corporation tax.
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Value Added Tax (VAT) is an indirect tax on consumption. It is filed quarterly with the Tax Authorities with form 303 and annually with form 390. There are activities that qualify for VAT deduction, click here for more information.
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Personal Income Tax (IRPF) is a direct tax on the income of individuals: it is filed quarterly with the Tax Authorities. Depending on the system you have chosen, one form or another is filed. There are personal income tax deductions, find out about them here.