How do freelancers pay taxes and fees in Spain and how to calculate the per cent of these taxes?

How do freelancers pay taxes and fees in Spain and how to calculate the per cent of these taxes?

 

Individual taxpayers in Spain pay taxes through the local authorities of their town of residence in Spain. The income tax is calculated by means of applying different percentages depending of net income (profit after deducting expenses of activity) in a year. Each different percentage corresponds to each of the different amounts of net income received, and then the taxation is progressive considering the less income you get, the less tax percentage is applicable and vice versa.

Net profit
(up to euros)

Tax
(euros)

Balance
(up to euros)

(Percentage)

0,00

0,00

17.707,20

24

17.707,20

2.124,86

15.300,00

28

33.007,20

4.266,86

20.400,00

37

53.407,20

8.040,86

6.592,80

43

60.000,00

9.458,31

60.000,00

46

120.000,00

23.558,31

Any superior amount

49

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