Estimate your annual income tax and your quarterly prepayment (modelo 130, the Spanish freelancer income-tax instalment) as a self-employed worker under the simplified direct-assessment regime. Adjust income, expenses and social security and it recalculates instantly.
Annual income tax, average and marginal rates, and the modelo 130 prepayment estimated from your data.
Estimated annual income tax
€5,775
Estimated annual tax due, already net of the personal allowance.
Quarterly prepayment (modelo 130)
€1,444
Before deducting the income-tax withholdings your clients may have applied.
Average rate
20%
Marginal rate
30%
This is an estimate, not tax advice. It uses the general reference scale (not your region's exact tax brackets), excludes family, children or disability allowances and regional deductions, and does not subtract withholdings already applied from the modelo 130.
Only expenses tied to your activity and properly documented count: social security, utilities, supplies, professional services or depreciation. The more deductible expenses, the lower your net profit and your income tax.
Each quarter you file the modelo 130 and prepay 20% of the year's accumulated net profit, minus what you have already paid and any withholdings applied to you.
Under the simplified regime you can deduct an extra 5% for hard-to-justify expenses, capped at €2,000 per year. Under the standard regime that 5% does not apply.
