If you are self-employed in Spain, rendimiento neto, your net business income, is the figure that matters most: both your Social Security cuota and your IRPF depend on it.
The definition
Net business income is what you earn from your activity minus your deductible expenses. The cuota de autónomos is itself a deductible expense, so it is subtracted too.
- Income: what you invoice, excluding VAT (IVA).
- Expenses: materials, software, your gestoría, utilities used for the business, the cuota itself…
- Net business income: the difference.
In the simplified regime (estimación directa simplificada) you can also subtract 5% for hard-to-justify expenses, up to €2,000 a year. What remains is the base for IRPF.
Computable net income: the version for the cuota
To set your contribution bracket, Social Security uses a similar but different figure, rendimiento neto computable:
- It takes your net business income.
- Adds back the cuota you paid.
- Subtracts a 7% general allowance.
- Divides by 12.
That is why two autónomos who invoice the same can pay very different cuotas: what counts is what remains after expenses.
An example
With €30,000 of income and no expenses in Cataluña, the cuota is €401.47 a month and the year's IRPF €4,299. You keep €20,883 net.
If you have expenses, enter them in the calculator: you will see your net income, the computable figure and your bracket.