VAT and Income Tax Calculator

How to use it

1. Enter the base imponible of the invoice (labor, materials or both según the caso)
2. Apply the rate of IVA: 21% general to construcción (10% reducido to rehabilitación of home usual)
3. Calculate the retención of IRPF: 15% to autónomos in alta during the first 3 years, 7% a partir of the 4º year
4. To invoic is between empresas (constructor subcontractor): apply inversión of the sujeto liability (without IVA in invoice)
5. The líquido a percibir is the base less the retención of IRPF (The retención the enter the pagador a Hacienda)
6. The IVA repercutido liquida trimestralmente (model 303) and the retención deduce in the declaración annual of IRPF

Common mistakes

• ⚠️ Apply the IVA equivocado: project new = 21%, rehabilitación home usual = 10%, not Apply IVA if the client is empresa
• ⚠️ Forget Apply retención of IRPF in invoic is of autónomos professionals (excepto alta initial exenta)
• ⚠️ Confusing IVA repercutido (cobrado to the client) with IVA soportado (pagado in compras of materials)
• ⚠️ Not issuing invoice with all the requisitos legales: date, número, NIF, base, IVA desglosado, retención
• ⚠️ Calculate the retención of IRPF over the base + IVA in vez of solo over the base imponible

Worked example

Calculate 21% VAT and 15% IRPF on 1000 EUR invoice.

Results: {iva_eur} € of IVA, {irpf_retencion_eur} € of retención of IRPF, {total_factura_eur} € total of invoice, {liquido_percibir_eur} € líquido a percibir.

Input guide