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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Spanish Income Tax
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Spanish Social Security
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Umbrella and Contract 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 general contribution system divides employees into professional categories. Each category has minimum and maximum contribution bases that are adjusted annually.
For 2011, the maximum base for all categories is EUR 3’198.00 per month, while the minimum monthly bases vary depending on the type of work.
Social security rates for 2011:
Employee
- 4.70% for general benefits fund,
- 1.55% for unemployment insurance,
- 0.10% for professional education/training.
Employer
- 23.60% for general benefits fund,
- 5.50% for unemployment insurance,
- 0.60% for professional education/training
- 1.00% for work accident insurance
- 1.96% for salary guarantee fund and employer's NINO fee