VAT and IRPF withholding calculator for invoices
Enter the invoice's taxable base, the VAT rate and the withholding rate. You will see the VAT, the withholding and the total you will receive.
How the withholding is calculated
IRPF withholding (income-tax withholding) applies to the taxable base, not to the VAT. Amount received = base + VAT − withholding. With a €1,000 base, 21% VAT and 15% withholding: VAT €210, withholding €150 and total €1,060.
15% or 7%
For professional activities the general withholding rate is 15%. Someone starting a professional activity can apply 7% in the first year and the next two, and must tell the payer. The rates apply to invoices from professionals to other businesses or professionals, not to private individuals. Confirm with the Tax Agency or your advisor.
Who pays the withholding to the tax office
The payer keeps that amount and pays it to the tax office (modelo 111, and 115 for rent). You deduct it later in your income tax return or on modelo 130. Reviewed on 5 November 2026.
Frequently asked questions
Is withholding calculated on the total including VAT?
No. It is calculated on the taxable base. VAT is added separately.
When can I apply 7%?
If you start a professional activity, in the year you start and the next two, and you tell the payer in writing. Otherwise 15% applies.
Do all invoices carry withholding?
No. Usually only invoices from professionals to other businesses or professionals, not those to private individuals or many business activities. Ask your advisor if unsure.
Official sources
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