--- title: "Free Spanish VAT and IRPF calculator 2026: add or remove VAT" description: "Add or remove Spanish VAT (21%, 10%, 4%) and work out freelancer invoices with IRPF withholding and equivalence surcharge. Free." url: https://utils.kyros-software.com/en/vat-income-tax-calculator lang: en publisher: Kyros Software --- # Free Spanish VAT and IRPF calculator 2026: add or remove VAT Add or remove Spanish VAT (21%, 10%, 4%) and work out freelancer invoices with IRPF withholding and equivalence surcharge. Free. > This page is a free interactive tool that runs in the browser at https://utils.kyros-software.com/en/vat-income-tax-calculator. Below are the guide and the FAQ. ## How to add VAT to a price Multiply the price before VAT by 1 plus the rate: by 1.21 for 21%, by 1.10 for 10% or by 1.04 for 4%. So €100 before VAT is €121 including VAT. ## How to remove VAT from a price If a price already includes VAT, divide it by 1 plus the rate: for 21%, by 1.21. So €121 including VAT is €100 net plus €21 VAT. In the calculator, choose "Remove VAT". ## What the taxable base is It's the amount taxes are calculated on: the price of your work or product before VAT. On an invoice, VAT and withholding are always calculated on the taxable base, never on the total. ## How VAT and withholding are calculated on an invoice Everything starts from the net amount, the price of your work before taxes: - **VAT** = net × VAT rate. At 21% on €1,000, that's €210. - **Withholding** = net × withholding rate. At 15% on €1,000, that's €150. - **Total** = net + VAT − withholding. In the example, €1,060. - Each amount is rounded to the cent separately, as it appears on the invoice. ## Invoice total and amount due The invoice total is the base plus VAT. If you apply withholding, your client pays you the total minus the withholding: that's the amount due. With a €1,000 base, 21% VAT and 15% withholding, the invoice comes to €1,210 and you receive €1,060. ## Who withholds income tax, and how much Self-employed professionals withhold 15% when invoicing companies or other freelancers, or 7% in their first year and the two following. Landlords of commercial premises withhold 19%. Invoices to private individuals and foreign clients carry no withholding. Withholding isn't a cost: it's an advance on your income tax that your client pays to the tax office for you. ## Frequently asked questions ### How is VAT calculated on an invoice? Multiply the net amount by the VAT rate: with €1,000 net at 21%, VAT is €210 and the total including VAT is €1,210. If you also apply withholding, subtract it from the total. ### How do I remove VAT from a price? Divide the price by 1.21 if VAT is 21%, by 1.10 if it's 10% or by 1.04 if it's 4%. For example, €242 including VAT is €200 net. ### When does the 7% withholding apply? Professionals starting out can apply it in their first year and the two following, provided they didn't carry out a professional activity the previous year. They must tell their client in writing. ### Do invoices to private individuals carry withholding? No. Withholding only applies when the client is a company or a freelancer acting as such. Private individuals and foreign clients are invoiced without withholding. ### What is the equivalence surcharge? A surcharge suppliers add to invoices for retailers who are individuals under that scheme: 5.2% with standard VAT, 1.4% with reduced and 0.5% with super-reduced. The retailer doesn't file VAT on those sales. ### What is the taxable base? The amount before taxes on which VAT and IRPF withholding are calculated. On an invoice for €1,000 plus VAT, the taxable base is the €1,000. ### What's the difference between the invoice total and the amount due? The total is the base plus VAT. The amount due is what your client actually pays you: the total minus the IRPF withholding. Without withholding, both figures are the same. ## Official sources The calculations and text on this page are based on these official laws and publications (in Spanish). - [Ley 37/1992, del Impuesto sobre el Valor Añadido (BOE)](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740) - [Agencia Tributaria: IVA](https://sede.agenciatributaria.gob.es/Sede/iva.html) - [Agencia Tributaria: retenciones (cuadro de tipos y algoritmo de cálculo de 2026)](https://sede.agenciatributaria.gob.es/Sede/Retenciones.shtml) - [Real Decreto 439/2007, Reglamento del IRPF (BOE)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820) Last reviewed: October 21, 2026 ## Need a custom website or app? We're the team at Kyros Software. Tell us about your project and we'll get back to you, no strings attached. 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