Calcular your IVA payments under the Simplificado Tipo Scheme instantly. Select your business type and see your IVA responsabilidad at a glance.
CALCULATOR DETAILS
Calculation Summary
IVA to Pay
0.00
To AEAT
Cantidad You Keep
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Retained Renta
The IVA Simplificado Tipo Scheme is a simplified method for calculating IVA designed specifically for small businesses with turnover under €150,000. En lugar de calculating IVA on individual purchases and claiming back input IVA, eligible businesses pay a fixed percentage of their turnover directly to AEAT. This percentage varies by business type, ranging from 4% for retail food businesses to 14.10% for professional services like accountancy and IT.
The IVA Simplificado Tipo Scheme is available to registered IVA businesses with annual turnover below €150,000. You must:
Once you exceed €230,000 turnover, you must leave the scheme.
| Negocio Type | Simplificado Tipo % |
|---|---|
| Accountancy | 14.10% |
| Advertising | 11% |
| Architect | 14.10% |
| Retail Food | 4% |
| Farming | 6.10% |
| Imprimiring | 8.10% |
| General Building | 9.10% |
| IT Consultancy | 14.10% |
| Legal Servicios | 14.10% |
| Hotel / Accommodation | 10.10% |
The IVA Simplificado Tipo Scheme is a simplified way to calculate IVA for small businesses with turnover under €150,000. En lugar de calculating IVA on individual transactions, you pay a fixed percentage of your turnover to AEAT. The percentage varies by business type from 4% (retail food) to 14.10% (accountancy, IT, legal).
Yes! New businesses can join the flat rate scheme immediately upon IVA registration, provided your turnover is below €150,000. In fact, if you're in your first year of registration, you can apply for a 2% discount on your flat rate percentage, which can make the scheme even more attractive.
You must leave the flat rate scheme if your turnover exceeds €230,000. The scheme is designed for small businesses, and at this level, general IVA accounting is more appropriate. However, you can voluntarily leave the scheme at any time if general rating se convierte en more beneficial.
No, you cannot reclaim input IVA on most supplies while using the flat rate scheme. Esto es one of the key differences from general IVA accounting. However, you can still reclaim IVA on capital purchases above €2,000 (or €500 if purchased before 1 Abril 2022). Any IVA you pay on supplies se convierte en a business cost.
There are 44+ business categories covered by the flat rate scheme, including everything from accountancy to waste management. If your business type doesn't have a specific rate listed, there's usually a catch-all category like "Other" that applies. Use our calculadora above to find your exact rate, or contact AEAT for clarification.