Spain - Tax Guide for Freelance Contractors
Welcome to our guide to Spanish Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Spain.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Spain. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Spain.
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Residents and non-residents working in Spain are required to pay social security contributions on their gross salary in Spain or in the country of their employer after an E101 has been issued.
The Spanish social security system consists of:
- a general contribution system,
- special contribution schemes (for special groups of employees like agricultural workers, seamen, domestic servants, and also self-employed individuals).
The general contribution system divides employees into professional categories. Each category has minimum and maximum contribution bases that are adjusted annually.
For 2010 the maximum base is EUR 3’198.00 per month, the minimum monthly bases vary depending on the type of work.
Social security rates for 2010:
- 29.90% for employers on gross earnings, (including general risks, unemployment, professional education and training),
- 0.99% accident insurance for office workers, going up to 13.50% for airline staff,
- 12.00% or 23.60% additional charge for employers on overtime payment,
- 6.35% for employees (including general risks, unemployment, professional education and training).