VERI*FACTU arrives in 2027. Affected businesses will need to adapt their invoicing software. What it means for you →
Income-tax withholding on invoices: 15%, 7% and when to apply it
When a professional invoice must include withholding, which rate to use and how it affects Form 130.
Zolven · 2 min read · 18 June 2026
When it applies
Withholding normally applies when a professional invoices a company, another professional or an entity required to withhold tax. It is not normally included when invoicing a private customer. Many business activities do not carry withholding either: it depends on the nature and tax classification of the activity.
The client deducts the withholding from the payment and pays it to the Spanish Tax Agency in your name, normally through Forms 111 and 190. For you, it is an advance payment of personal income tax, not an expense.
15% or 7%
The general rate for professional activities is 15%. You may apply 7% in the year you start and the following two years if you did not carry on a professional activity in the previous year. You must notify the payer in writing that you meet the conditions. Check the official withholding rates published by the Spanish Tax Agency.
Other specific cases also use 7%. Do not choose the rate only by looking at how long you have been trading: first confirm the tax classification of your activity.
Example
For a €1,000 net amount, with 21% VAT and 15% withholding: €1,000 + €210 VAT − €150 income tax = €1,060 to collect. You report the VAT on Form 303 and deduct the withholding as income tax already paid.
How it relates to Form 130
Professionals do not make instalment payments for that activity if at least 70% of the previous year's income was subject to withholding. In the first year, the calculation uses income from the current period. If you do file Form 130, withholding already applied reduces the amount due. Read the official Form 130 instructions.
If you must file it, open the 2026 Pre130 filing and assistance service.
Keep reading
VERI*FACTU: what it is, who it affects and how to prepare
What the rules require from invoicing software, the two valid modes and the updated 2027 deadlines.
Zolven · 2 min read · 15 July 2026
2026 tax calendar for self-employed people
The 2026 dates for VAT, instalment payments, withholding and the annual income-tax return, summarised in one place.
Zolven · 2 min read · 5 June 2026
Self-employed or limited company? When to switch
Liability, tax, costs and practical criteria for deciding without relying on a magic turnover figure.
Zolven · 2 min read · 22 May 2026
The deadline is already on the calendar. Your new gestoría can be too.
Limited places in the pilot programme for self-employed people. Tell us about your business and we’ll let you know whether Zolven can already run its back office.
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