How do I find the taxable amount for a €1,000 all-inclusive price?

First clarify whether €1,000 is the VAT-inclusive price before withholding or the payment you will receive. For the first, choose the VAT-inclusive total. At 21% VAT, the taxable amount is €826.45. For a payment after withholding, choose the amount to collect and set both rates.

Do I withhold if my client is a private individual?

No. The duty to withhold sits with whoever pays, and a private individual who runs no economic activity does not have it. You invoice base plus VAT, and you settle your own income tax through your instalments and your annual return.

How long does the 7% start-up rate last?

The year you register and the two that follow, as long as you had not carried out any professional activity in the year before registering. You also have to tell whoever pays you in writing: without that, they will withhold 15%.

What if one invoice carries several VAT rates?

They are grouped by rate: one base and one VAT amount for each, and the total is the sum. This calculator works with one rate at a time, so run each block separately and add them up.

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Spanish VAT and IRPF invoice calculator

Start from the taxable base, the total with VAT or the amount you want to receive. See the base, VAT, withholding and take-home amount instantly.

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Guidance for invoices issued in Spain. Check which rates apply to your transaction before issuing the invoice.

Load a case and adjust the figures

If€ iswith VAT atand a withholding of

Taxable base: 1.000,00 €
VAT (21%): + 210,00 €
Invoice total: 1.210,00 €
IRPF withheld (15%): − 150,00 €
What you get paid: 1.060,00 €

The withholding is worked out on the base, never on the total with VAT. That is why the gap in the lower bar measures exactly the same as a slice of the dark blue part above it.

Which rate to use

VAT depends on what you sell. Withholding depends on who invoices and who pays

21% is the general VAT rate. The 10%, 4% and 0% rates apply only to specific transactions. For withholding, this quick rule covers the usual cases.

21 %

General

Most goods and services.

10 %

Reduced

Hospitality, transport and other cases.

4 %

Super-reduced

Essential goods listed in law.

0 %

Zero rate

Only specific transactions.

1 · Who receives the invoice?

2 · What kind of activity is it?

Usual outcome

15% withholding

Professional work invoiced to a business or another professional usually carries the general withholding.

Some activities, territories and transactions have special rules. This result helps you choose in the calculator. it is not a tax classification of your case.

Taxable amount, total and payment are different.

Identify the amount agreed with your customer first. A price including VAT and the amount you receive can produce different taxable amounts when withholding applies.

VAT rates from the Spanish Tax Agency

1,000 + 210 − 150 = €1,060

Starting from the taxable amount

With a €1,000 taxable amount, 21% VAT and 15% withholding, the VAT-inclusive total is €1,210 and your customer pays €1,060. Both taxes use the same taxable amount.

1,210 ÷ 1.21 = €1,000

Starting from a VAT-inclusive price

Divide the VAT-inclusive price by 1 plus the VAT rate. Do not subtract 21% from the total. If withholding applies, deduct it to find the payment.

1,060 ÷ (1 + 0.21 − 0.15) = €1,000

Starting from the payment you want

Select the amount to collect to work backwards to the taxable amount. Money received includes VAT and is not profit after expenses and taxes.

Take the next step

Create an invoiceUse the breakdown in a document with your details.Set an invoicing targetCalculate what you need before adding invoice taxes.Estimate self-employed contributionsSeparate contributions from invoice taxes.

How it works in Factuarea

Choose the rates once. The invoice does the maths

The calculator helps you check a figure. In Factuarea, the breakdown is built inside the invoice and saved with it.

1Select the client and transaction type.
2Add the VAT rate that applies to the item.
3Turning on withholding updates the take-home amount instantly.

See how invoicing works

FACTUAREA

New invoice

Design service

Saved

Client

Estudio Norte, SL

Base

1.000,00 €

VAT+ 21%

IRPF withholding− 15%

Amount to receive1.060,00 €

What people usually ask

What people ask with the invoice half written

Rates are not a matter of convenience. If your transaction has an exemption, a special scheme or several rates, confirm the treatment before issuing the invoice.

Neither: they run in parallel. The VAT is added to the base and the withholding is taken off the base. Both lines hang from the same figure, so the order you write them in on the invoice makes no difference.

Official sources

AEAT · Spanish VAT rates 2026 ↗AEAT · Withholding on economic activities ↗

Reviewed

25 September 2026

Invoice generator How much to invoice 2026 tax calendar Invoicing for the self-employed

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Let the invoice do this arithmetic

In Factuarea you set the rate and the withholding once and every invoice comes out with its breakdown. Ten days free, no card.

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