Example 2: Steady €3,000/month
Autónomo
Invoice: €3,000 + VAT = €3,630
VAT: €630 collected and then passed on to Hacienda
Real income: €3,000
Cuota de autónomos (2025 bracket for ~€36,000/year): ~€450/month
Taxable base = €3,000 – €450 = €2,550/month = €30,600/year
IRPF: around €7,345.50/year (≈ €612/month)
Gestor: ~€70/month
Monthly calculation:
€3,000 – €450 – €612 – €70 = about €1,868 take-home earnings
Cooperative
Fee at 7% = €210
IRPF withheld ≈ €612
No cuota, no gestor
€3,000 – €210 – €612 = about €2,178 take-home earnings
The cooperative gives a higher monthly net income, because the percentage fee is lower than the fixed cuota. However, it’s worth considering that the autónomo builds a continuous record of contributions, which matters for pensions and mortgage applications.
Example 3: Real estate agent invoicing €15,000 twice a year
Annual gross = €30,000 (VAT excluded).
Autónomo
Cuota = €450 × 12 = €5,400/year
Taxable base = €30,000 – €5,400 = €24,600/year
IRPF: about €4,800/year
Gestor = €840/year
Annual calculation:
€30,000 – €5,400 – €4,800 – €840 = €18,960/year kept
Cooperative
Fee at 7% = €2,100
IRPF withheld ≈ €4,800
No cuota, no gestor
€30,000 – €2,100 – €4,800 = €23,100/year kept
For irregular earners, the cooperative is far superior. Paying a cuota every month in a year with only two invoices is punishing, while the cooperative lets you pay only when you earn.
Example 4: Real estate agent invoicing €15,000 five times a year
Annual gross income = €75,000 (excluding VAT).
Autónomo
Cuota = €450 × 12 = €5,400/year
Taxable base = €75,000 – €5,400 = €69,600/year
IRPF calculation (approximate):
• 0–12,450 @19% = €2,365.50
• 12,450–20,200 (7,750) @24% = €1,860
• 20,200–35,200 (15,000) @30% = €4,500
• 35,200–60,000 (24,800) @37% = €9,176
• 60,000–69,600 (9,600) @45% = €4,320
Total IRPF ≈ €22,222.50/year
Gestor = €70 × 12 = €840/year
Annual calculation:
€75,000 – €5,400 – €22,222.50 – €840 = €46,537.50/year kept
Cooperative
Fee = 7% of €75,000 = €5,250
IRPF withheld ≈ €22,222.50 (same tax base, different structure)
No cuota, no gestor
Annual calculation:
€75,000 – €5,250 – €22,222.50 = €47,527.50/year kept
Comparison
Autónomo net: ~€46,538
Co-op net: ~€47,528
Difference: ~€990 in favour of the cooperative
At this higher and more regular income, the difference between earnings received as an autónomo and through a cooperative narrows. The co-op still comes out slightly ahead in net pay because its percentage fee is only marginally higher than the cuota. But the autónomo option gives you continuous contributions, stronger pension base, and easier mortgage approval. For someone invoicing €75,000 annually, autónomo is usually the better long-term choice, even if take-home is €1,000 less.
For higher income earners (for example estate agents) the commission percentage charged by the co-operative becomes the critical factor. If you are considering this option, then it’s best to look for a co-operative that charges a lower commission.
Pension and mortgage considerations
Both autónomos and co-op members pay into Spain’s social security system, but not in the same way. Autónomos pay cuota every month, even if they have no income, which creates a continuous contribution record. This steady history builds pension rights and makes it easier to apply for a mortgage, since banks can see consistent social security contributions and stable income declarations.
Co-op members also contribute to social security, but only when they invoice. If you have gaps of several months, your contribution record is fragmented. This reduces your pension base and makes mortgage applications harder, because banks prefer stability. While the cooperative model gives more cashflow flexibility, it does not always build the long-term financial credibility that autónomo status provides.
Which is better for you?
At low incomes, the cooperative option almost always leaves more money in your pocket, this is because the cuota takes a disproportionate share of your earnings. At irregular incomes, like those of real estate agents or consultants, the cooperative also wins, because you only pay fees when you invoice.
At steady mid-to-high incomes, autónomo status becomes more attractive long-term. Even though the cooperative may leave you with more take-home pay each month, autónomo contributions create stability, improve pension rights, and increase your chances of mortgage approval in Spain.
The choice comes down to your priorities. If your focus is maximum net pay and flexibility, the cooperative makes sense, but you may want to contract a private pension. If your goal is long-term security, access to credit, and a reliable pension record, autónomo status could be a safer option.
Disclaimer
The figures and examples in this article are simplified calculations based on Spain’s 2025 autónomo contribution brackets and general IRPF tax bands. They are intended for informational and educational purposes only and may not reflect your exact situation. Actual tax obligations depend on personal circumstances, deductions, regional variations, and changes in Spanish tax law. Before making financial or legal decisions, you should always seek advice from a qualified gestor, tax advisor, or lawyer in Spain.
