Being a self-employed doctor in Spain implies assuming a series of tax responsibilities. Next, we will detail the taxes that self-employed doctors must pay in Spain in 2023 and the particularities that they must take into account.
Personal Income Tax (IRPF in Spain)
Personal income tax is the tax levied on the income of individuals in Spain. Self-employed doctors, like any other self-employed person, are obliged to declare and pay income tax.
Self-employed doctors can deduct the necessary expenses to carry out their activity, such as material expenses, consultation rental, training expenses, etc. In addition, there are specific deductions for the self-employed, such as the deduction for maternity, the deduction for disability, and the deduction for investment in new economic activities, among others.
Depending on the income obtained, the tax rate varies between 9.5% and 52%, the latter being applicable to income greater than 200,000 euros per year.
Value Added Tax (VAT)
VAT is the tax levied on the consumption of goods and services in Spain. Self-employed doctors who provide medical services are obliged to charge VAT to their clients, with the exception of those services that are exempt from VAT.
Most medical services are subject to the reduced rate of VAT, which in 2023 is 10%. However, there are medical services that are exempt from VAT, such as health services provided by registered doctors.
Self-employed doctors must submit periodic VAT declarations and make the corresponding payments based on the billing obtained.
Corporation tax
In the case of self-employed doctors who carry out their activity through a company, they are obliged to pay Corporate Tax. This tax is levied on the profits obtained by the company during the fiscal year.
In 2023, the corporate tax rate is 25%, although there are reduced rates for companies with certain characteristics.
Tax on Economic Activities (IAE)
The IAE is a municipal tax levied on the exercise of business, professional, or artistic activities. Self-employed doctors are obliged to pay this tax if they carry out their activity in a premises or establishment, although there are exemptions depending on the turnover and the size of the business.
Depending on the type of activity and the size of the business, the amount of the TEA varies and can range between 21.39 euros and 1,011.45 euros.
Undoubtedly, self-employed doctors in Spain are obliged to pay a series of taxes, among which PIT, VAT, Corporation Tax, and TEA stand out, depending on the characteristics of their activity and the way in which they develop.
It is essential to comply with fiscal and tax obligations, keep adequate accounting and have the advice of professionals in tax matters to guarantee adequate compliance and optimize the tax burden of the autonomous activity. In addition, it is important to be aware of possible regulatory changes that may affect the taxes and fiscal obligations of self-employed doctors in Spain in 2023.
Finally, to avoid problems with the Tax Agency, you can count on the support of Entre Trámites to advise you on filing tax and tax procedures for the self-employed and SMEs. We have specialists ready to help you.
Contact us, if you are self-employed or SME you can schedule a free consultation, call us or write to our WhatsApp!
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