Cálculo ilustrativo para 50.000 € de ingresos brutos anuales.
Trabajador independiente (régimen simplificado)
Un coeficiente de ingresos de 0,75 (75% imponible) y luego IRS progresivo (12,5–48%), más 21,4% de Seguridad Social sobre una base del 70%.
| IRS | 8878 € |
| Seguridad Social (21,4% sobre base del 70%) | 7490 € |
| Impuestos y cotizaciones totales | 16.368 € |
| Tipo efectivo | 32,7 % |
| Ingreso neto | 33.632 € |
Supuestos
- Simplified-regime coefficient 0.75 for Article 151 services (25% deemed expenses); the partial expense-justification rule is not modelled
- Progressive IRS on the coefficient-adjusted income (single person, no other income or deductions)
- Social Security 21.4% on a 70% relevant-income base (14.98% of gross); the first-year exemption and quarterly min/max bases are not modelled
- Effective rate is total tax and contributions over gross revenue
Para quién es
- Self-employed services professional under the simplified regime
- Annual gross income under €200,000 (above it, the organised-accounts regime applies)
- The regime for those who do NOT qualify for IFICI