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Freelancers and Businesses

VAT (IVA) for freelancers in Spain

How Spanish VAT works for self-employed freelancers, including rates and common exemptions.

Last reviewed: 2026-06-15

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

Most freelancers in Spain need to charge VAT (IVA) on their invoices, collect it from clients, and pay the difference between what they charge and what they pay on business expenses to the Agencia Tributaria. This guide explains how VAT itself works; for the filing process, see our guide to quarterly tax returns.

Requirements

  • Applies to most self-employed activities in Spain, though some professional categories are exempt

Step-by-step process

  • Identify the correct VAT rate for your activity — the general rate is 21%, a reduced rate of 10% applies to certain goods and services, and a super-reduced rate of 4% applies to basic necessities like some food and medicine
  • Check whether your specific activity is VAT-exempt — common exemptions include medical and healthcare services, certain education and training activities, financial services, insurance, and residential property rental
  • Charge the correct VAT rate on every invoice you issue, clearly stated as a separate line
  • For clients outside Spain, check whether reverse-charge VAT rules apply instead of charging Spanish VAT — this generally applies to B2B services within the EU, and different rules apply again for non-EU clients

Required documents

  • Invoices issued and received, showing VAT separately

Common mistakes

  • Charging VAT when your specific activity is actually exempt, or failing to charge it when it's required — both create problems at filing time
  • Applying the wrong VAT treatment for international clients, particularly confusing EU B2B reverse-charge rules with the treatment for non-EU clients

Practical tips

  • If your activity is VAT-exempt, you generally can't deduct the VAT you pay on your own business expenses either — it's a trade-off worth understanding, not purely a benefit
  • Free and low-cost invoicing tools built for Spanish autónomos can help apply the correct VAT rate automatically for common activities — see our guide to invoicing as a freelancer

How Tuchati can help

If you're not sure whether your specific activity is VAT-exempt or which rate applies, Tuchati can help you understand the general rules before you issue your first invoice.

VAT (IVA) for freelancers in Spain — Help Centre — Tuchati