Recibos verdes readiness check

No. Under Regime Simplificado a fixed coefficient — between 0.15 and 0.95 depending on your activity — is applied to your gross revenue first, and only that share is taxed. Your activity code is what decides the coefficient, which is why picking it carelessly changes what you're taxed on.

Once your turnover passes €15,000/year you leave the Article 53.º CIVA exemption. How fast depends on how far over you go: exceed it by more than 25% (above €18,750) and you move to the normal VAT regime immediately from that point, not at year-end. Exceed it by less and the exemption still ends, just on a slower timetable.

21.4% of 70% of your gross income for the quarter, on a quarterly cycle that is completely separate from your annual IRS return. The rate rises to 28.3% if most of your invoicing goes to a single client — the regime treats that economic dependence as closer to employment, and bills that client a contribution of its own.

Not if your annual income stays under €5,030 — the first 12 months of activity carry an exemption below that threshold. Worth knowing: exempt months build no contributory career, so they don't count towards sickness, parental or pension entitlements.

You still register and still declare, but you may pay nothing on the freelance side: if your average monthly employment income is at least 4× IAS (€2,148.52 in 2026), you're exempt from contributing as self-employed. The IRS side is unaffected — both incomes go on the same annual return.