What is a Spanish factura?
The standard Spanish sales invoice is the factura completa. It records the transaction and shows IVA where it applies. If the payment is income subject to withholding and the customer is obliged to withhold, the invoice can also show that IRPF amount.
A factura simplificada is allowed only in the situations and amount limits set by the invoicing regulation. Some B2B recipients need a complete invoice to support tax deductions, so do not choose the simplified form from price alone. This guide focuses on a complete factura.
What must a factura contain?
A complete factura has a defined list of required contents. Leave a field out and your client may refuse the document, or it may be challenged in an inspection. Every full factura should carry the following:
- Número de factura (invoice number)
- A number and, where used, series. Numbering must be correlative within each series, with separate series required in specified cases.
- Fecha (issue date)
- The date the invoice is issued, and the date of the operation if it differs from the issue date.
- Datos del emisor (your details)
- Full name or company name, address and the applicable NIF or EU VAT identification number.
- Datos del cliente (customer details)
- The customer's name, address and tax identifier when required for the transaction.
- Descripción (description)
- A clear description of the goods or services, with the data needed to determine the supply and price.
- Base imponible (taxable base)
- The net amount the tax is calculated on, before IVA and before any IRPF retention.
- Tipo de IVA y cuota (VAT rate and amount)
- The IVA rate applied (for example 21%) and the resulting IVA amount (the cuota), shown separately.
- Total (total)
- The final amount, after adding IVA and subtracting any IRPF retention where one applies.
IVA: the Spanish VAT rates
IVA (Impuesto sobre el Valor Añadido) is charged on the taxable base when the supply is taxable in Spain. The general rate is 21%, with 10% and 4% rates for categories defined by law. Exemptions, zero-rating and special territorial rules also exist.
Do not select a rate from a broad product label alone. Classification, location, customer status and temporary measures can change the treatment. Show each applicable rate and amount separately, or the legal exemption reference where required.
| IVA treatment | General description | What to verify |
|---|---|---|
| 21% | General rate | Whether a reduced rate or special rule applies |
| 10% | Reduced rate | Exact statutory category |
| 4% | Super-reduced rate | Exact statutory category |
| Exempt or other | Transaction-specific treatment | Legal basis and invoice wording |
IRPF: when professional withholding applies
IRPF withholding is not a charge that every autónomo places on every business invoice. It applies when the income falls within a withholding category, commonly qualifying professional income, and the payer is obliged to withhold. The payer deducts the amount from the payment and reports it to the Agencia Tributaria for the recipient.
The general 2026 rate for professional income is 15%. A 7% rate can apply in the year a qualifying professional activity begins and the following two years, subject to the conditions and notice to the payer. Other activities and circumstances have different rates. The withholding is calculated on the relevant gross professional income and subtracted from the cash paid.
A private consumer is generally not an IRPF withholding agent. Confirm both the income category and payer obligation before adding or omitting a retention.
How the totals are calculated
When both 21% IVA and 15% professional withholding apply to the same 1,000 EUR base, the calculation is 1,000 EUR + 210 EUR IVA - 150 EUR IRPF = 1,060 EUR payable. The customer reports the 150 EUR withholding to the tax authority on the professional's behalf.
This is only an illustration. A different IVA rate, exemption, withholding category or 7% new-professional rate changes the result. Verify eligibility before copying the example.
- Base imponible
- The net value of the work, before any tax. This is the figure IVA and IRPF are both calculated on.
- + IVA
- Add the IVA cuota (for example 21% of the base imponible). This increases the amount.
- - Retención IRPF
- Subtract the verified withholding rate when the income and payer are in scope.
- = Total a percibir
- Base imponible + IVA - IRPF. The amount the client actually transfers to you.
Sequential numbering and good practice
Invoice numbering must be correlative within each series. Separate series are allowed and required in specified cases, including rectifying invoices. Preserve the audit trail for cancelled, corrected and externally created documents rather than silently reusing numbers.
Separate digital reforms also matter. Spain's invoicing-system regulation is scheduled to become compulsory on January 1, 2027 for corporation-tax taxpayers in scope and July 1, 2027 for the other covered users of computerized invoicing systems. VERI*FACTU is one permitted mode, not the name of every compliant system. In addition, Royal Decree 238/2026 defines structured B2B e-invoicing. Its effective dates are tied to the future ministerial order for the public solution: 12 months after that order for businesses over 8 million EUR turnover and 24 months for the rest. FreeBillGen does not claim compliance with either Spanish workflow.
Spanish invoicing questions
What must a Spanish factura contain?
A complete factura generally shows a correlative number and series, issue date, transaction date where different, supplier and customer details, a description, taxable base, applicable IVA treatment and total. Add IRPF withholding only when the income and payer are within the withholding rules. Other mentions apply in specific cases.
What is the IVA rate in Spain?
The standard IVA (Spanish VAT) rate is 21% and applies to most goods and services. There is a reduced rate of 10% (for example hospitality and certain transport) and a super-reduced rate of 4% for essentials such as basic food, books and some medicines. Some services are IVA-exempt. Show the rate and the resulting cuota separately on the factura.
When does an autonomo apply IRPF retention on a factura?
Withholding commonly applies to qualifying professional income when the payer is obliged to withhold. The general 2026 professional rate is 15%; a qualifying new professional can use 7% in the start year and next two years after meeting the conditions and notifying the payer. Other activities have different rules.
How is the total on an autonomo factura calculated?
Start from the base imponible, add the IVA (for example 21%), then subtract the IRPF retention (15%, or 7% for new autonomos). The result is the total a percibir - the amount the client actually pays you. For a 1,000 EUR base: +210 IVA, -150 IRPF, total a percibir 1,060 EUR.
Do invoice numbers in Spain have to be sequential?
Yes. Numbers must be correlative within each series. Multiple series are permitted for justified cases, and separate series are mandatory for certain documents such as rectifying invoices. Keep a traceable record of voids and corrections; never reuse a number silently.
Do I charge IRPF when invoicing a private individual?
A private consumer is generally not obliged to withhold IRPF. Apply IVA according to the supply, which may use a standard, reduced, exempt or other treatment. Confirm any unusual payer or transaction rule.