How is an invoice total with VAT and IRPF calculated?

The invoice total is Base + VAT. The net you receive is: Base + VAT - IRPF. For example: with €1,000 base, 21% VAT and 15% IRPF: Total = 1,000 + 210 = €1,210. Net = 1,210 - 150 = €1,060.

On what amount is IRPF withholding applied?

IRPF withholding is applied to the base amount, not the total with VAT. This is important for correctly calculating the net amount to receive.

When can I apply the 7% IRPF as a new freelancer?

You can apply the reduced 7% rate during the year you start your activity and the following two years, provided you haven't exercised another professional activity in the previous year. You must communicate this to the payer.

Do I need to include IRPF on invoices to individuals?

No. IRPF withholding only applies when invoicing businesses or professionals acting as such. Invoices to individuals don't include IRPF withholding.

What VAT rate should I apply on my invoices?

The rate depends on the transaction. A legal exemption is different from a zero rate, even though both may produce €0 VAT in this calculator. Confirm the treatment before selecting this option: the tool cannot determine your tax status.

Who must apply IRPF withholding on their invoices?

Self-employed professionals registered in IAE section 2 activities (professional activities) when invoicing businesses or professionals. Self-employed with business activities (section 1) generally don't apply withholding.

Invoice Calculator with VAT & Tax Withholding

Calculate a single taxable base using your selected VAT and withholding rates. The pre-withholding total is separate from the customer payment.

Calculate from which amount?

From base amountI have the amount before taxes

From total before withholdingI have base plus VAT before IRPF withholding

From net to receiveI want to receive this customer payment

Base amount

€

The amount of your services before taxes

VAT rate

Select the VAT applicable to your activity

IRPF withholding

Only professional freelancers (IAE section 2) invoicing businesses. Business owners (section 1): no withholding

Enter an amount to see the breakdown

Scope and limits of this estimate

Calculate a single taxable base using your selected VAT and withholding rates. The pre-withholding total is separate from the customer payment.

Assumptions and limits

Confirm that the selected rates apply to your transaction: this calculator does not determine VAT exemption, zero-rating or withholding eligibility. The new-professional 7% rate requires statutory eligibility and communication to the payer. IGIC, IPSI and invoices with multiple bases or rates are excluded. Base, VAT and withholding are rounded to cents, then totals are calculated from those rows so the displayed breakdown reconciles. This is the calculator reconciliation policy, not a universal tax-rounding rule.

Spain · 2026 rules · Last verified 2026-10-05 · Review by 2026-12-31

How to use the invoice calculator

Calculating your invoice total including VAT and IRPF is easy with our free tool:

Choose your starting point

Select whether you are starting from the base amount, the total with VAT, or the net amount you want to receive.

Enter the amount

Enter euros using this page format: decimal comma in Spanish and decimal point in English.

Select VAT and IRPF

Choose the VAT rate for your activity and the corresponding IRPF withholding rate.

Get the breakdown

You will see the complete breakdown: base, VAT, invoice total, IRPF withholding, and the net you will receive.

Understanding VAT & IRPF on invoices

Two different taxes that affect your invoices in distinct ways:

VAT: Business invoices

For taxable, non-exempt transactions, charge the applicable VAT rate. The recipient can deduct it only if they meet the requirements; confirm the treatment for your transaction.

VAT: Individual invoices

For taxable, non-exempt transactions, charge the applicable VAT to private customers too. Confirm exemptions and your filing obligations for each transaction.

Income tax: Businesses and professionals

Professional invoices to businesses or professionals may require income-tax withholding depending on the activity and applicable conditions. Withholding is an advance payment toward your income tax.

IRPF: Nothing for individuals

Invoices to individuals do not include IRPF withholding. You receive the full total (base + VAT) without withholdings. Then you declare your annual income in your tax return.

Why use our calculator?

Designed for freelancers who want to invoice without errors or doubts.

Clear assumptions

Calculate a single taxable base using your selected VAT and withholding rates. The pre-withholding total is separate from the customer payment.

Figures to review

Calculate a single taxable base using your selected VAT and withholding rates. The pre-withholding total is separate from the customer payment.

And when you invoice, everything is calculated

This calculator is from Invoo, the software that calculates VAT and IRPF automatically on every invoice. You enter the amount — we do the math and send the invoice. No thinking, no doubting.

Frequently asked questions about invoices with VAT & IRPF

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