What a Spanish factura is
In Spain, the standard sales invoice is the factura (often called factura completa or factura ordinaria). It is the legal document that records a sale of goods or services, charges IVA (the Spanish VAT) where applicable, and - for the self-employed billing businesses - applies an income-tax retention. Issuing a correct factura is what lets your client deduct the IVA, lets you declare the sale, and gives both sides a valid record for the Agencia Tributaria.
There is also a simplified version, the factura simplificada (which replaced the old ticket or receipt), generally allowed for small amounts. But for B2B work, professional services and anything an autonomo bills to a company, you issue a full factura with every required field. This guide focuses on that complete factura.
What a factura must 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:
- Numero de factura (invoice number)
- A unique, correlative (sequential) number. Numbering must be continuous within a series with no gaps.
- 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 your tax identification number - the NIF (for companies the CIF, for an autonomo your NIF/DNI).
- Datos del cliente (customer details)
- The customer's name or company name, address, and their NIF when they are a business or professional.
- Descripcion (description)
- A clear description of the goods or services supplied, with quantity and unit price so each line is itemised.
- 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 Anadido) is Spain's value-added tax, and it is charged on the base imponible of your factura. There are three main rates, and you apply the one that matches what you are selling.
The standard rate is 21%, which applies to most goods and services. A reduced rate of 10% covers items such as hospitality, certain transport and some other categories. A super-reduced rate of 4% applies to essentials like basic foodstuffs, books, newspapers and certain medicines. Some operations are exempt from IVA altogether (for example certain medical, educational or financial services), in which case you charge no IVA but note the exemption on the factura. Always show the rate and the resulting cuota (the IVA amount) as a separate line so your client can deduct it.
IRPF: the retention autonomos apply
This is the part that trips up most freelancers. When an autonomo (a self-employed professional) invoices a Spanish company or another professional, the factura usually has to include a retencion de IRPF - a withholding on account of personal income tax (Impuesto sobre la Renta de las Personas Fisicas).
The client does not pay this retention to you; they hold it back and pay it directly to the Agencia Tributaria on your behalf, as an advance on your own income tax. The standard retention is 15%. New autonomos can apply a reduced rate of 7% in their first year of activity and the two following years. The retention is calculated on the same base imponible as the IVA, but unlike IVA it is subtracted from the total.
Note that the IRPF retention applies on invoices to businesses and professionals - not on invoices to private individuals (consumers), where you simply charge IVA and apply no retention.
How the totals are calculated
The order of operations on an autonomo's factura to a company is what makes it look different from a normal invoice. You start from the base imponible, then add IVA, then subtract the IRPF retention, and what is left is the total a percibir - the amount the client actually transfers to you.
Worked example: a base imponible of 1,000 EUR at the standard rates. Add IVA at 21% (+210 EUR). Subtract IRPF at 15% (-150 EUR). The total a percibir is 1,060 EUR. The 150 EUR of IRPF is not lost - your client pays it to the Agencia Tributaria as an advance on your income tax, and it is reconciled in your annual return. If you are a new autonomo on the 7% rate, the retention would be 70 EUR and the total a percibir 1,140 EUR.
- 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.
- - Retencion IRPF
- Subtract the IRPF retention (15%, or 7% for new autonomos). This reduces the amount the client pays you.
- = Total a percibir
- Base imponible + IVA - IRPF. The amount the client actually transfers to you.
Sequential numbering and good practice
Spanish rules require invoice numbers to be correlative - issued in an unbroken sequence with no gaps. You can run more than one series (for example a separate series for rectifying invoices, facturas rectificativas), but within each series the numbering must be continuous. A missing or duplicated number is a red flag in any inspection.
Keep your facturas for the legally required retention period, store a copy of each one issued, and make sure the numero de factura, fecha, both parties' NIF, the base imponible, the tipo de IVA and cuota, and any IRPF retention are all clearly shown. Consistency here is what keeps your bookkeeping clean and your quarterly IVA and IRPF filings straightforward.
Spanish invoicing questions
What must a Spanish factura contain?
A full factura must show a unique correlative numero de factura, the fecha (issue date), your details including NIF, the customer's details including their NIF, a clear descripcion of the goods or services, the base imponible, the tipo de IVA and the resulting cuota, and the total. For an autonomo billing a company it also shows the retencion de IRPF.
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?
When an autonomo invoices a Spanish company or another professional, the factura normally includes a retencion de IRPF. The client withholds it and pays it to the Agencia Tributaria as an advance on your income tax. The standard rate is 15%; new autonomos can apply 7% in their first year and the two following years. Invoices to private consumers carry no IRPF retention.
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. The numero de factura must be correlative - issued in an unbroken sequence with no gaps. You may run more than one series (for example a separate series for facturas rectificativas), but within each series the numbering must be continuous. Missing or duplicated numbers are a problem in an inspection.
Do I charge IRPF when invoicing a private individual?
No. The IRPF retention only applies on invoices to businesses and professionals. When you bill a private individual (a consumer), you charge IVA at the applicable rate and apply no retention - so the total is simply the base imponible plus IVA.