Tax Guide for Self-Employed Psychologists in Spain 2026: VAT, Income Tax & Deductions

The tax obligations of a self-employed psychologist in Spain are not complicated in themselves, but they combine enough nuances (exempt VAT, withholdings, quarterly forms, Verifactu, deductions) that many professionals overpay or run into trouble. This guide lands the essentials: what to declare, when, how much and how.

After reading it you'll be able to talk to your accountant with a sound criterion or, if your turnover is low, manage it yourself with a good clinical software that respects Verifactu.

Registration and initial duties for the self-employed psychologist

1. Form 036/037: registration with the Spanish Tax Agency under IAE heading 832 («psychology professionals»). Free online procedure.
2. RETA registration: monthly self-employed contribution. Reduced flat rate the first year (~€80/month), then according to the chosen base.
3. Professional college membership: mandatory to practise. Annual fee €100-250.
4. Professional liability insurance: €100-300/year, deductible.
5. Separate bank account for professional movements (recommended).

VAT: clinical psychology is exempt

Clinical psychology services delivered by a qualified healthcare professional are VAT-exempt under Article 20.1.3 of Law 37/1992. Implications:

• Your invoices to private patients DO NOT include VAT.
• You DO NOT file Form 303 (quarterly VAT) if all your activity is exempt.
• You CANNOT deduct VAT paid on your purchases (the flip side of the exemption).
• If you offer coaching or non-clinical services, that activity DOES carry the 21% VAT and you must file Form 303.

Income tax: brackets, withholdings & annual return

Three income-tax elements to keep in mind:

• Progressive brackets 2026: 19% (up to €12,450), 24% (up to €20,200), 30% (up to €35,200), 37% (up to €60,000), 45% (up to €300,000), 47% (above).
• Withholdings: when you invoice a company or another self-employed worker, you withhold 7% (15% in your first year in some cases). For private patients, NO withholding applies.
• Annual return: April-June of the following year. Remember to include all professional income and legal deductions.

Mandatory quarterly forms

• Form 130: quarterly income-tax payment. Only if more than 30% of your invoicing is to private clients (the typical case for self-employed psychologists).
• Form 111: if you pay other professionals subject to withholding (e.g. your own accountant).
• Form 303: only if you offer non-clinical services with VAT.
• Form 390: annual VAT summary, only if you've filed Form 303.
• Form 347: annual declaration of operations > €3,005.06 with the same client.

Quarterly deadlines for 130/303: 1-20 April, July, October and January.

Deductible expenses: what counts and what doesn't

Deductible:

• Professional college fee.
• Professional liability insurance.
• Self-employed contribution (although it no longer covers the full quota).
• Office or coworking rent (invoice in your name).
• Office utilities (electricity, water, internet) prorated to professional use.
• Clinical software (My Psico Agenda) and digital tools.
• Continuing education, clinical supervision, conferences.
• Professional marketing and advertising.
• Office supplies and IT equipment (partially, depending on value).
• Travel meals and travel expenses for work (with receipts).
• Tax and accounting advisory fees.

Not deductible (or very restricted):

• Professional clothing (except a coat or other exclusive uniform).
• Meals not directly tied to documented professional travel or meeting.
• Personal expenses mixed with professional ones without justified proportion.
• Fines, penalties and late-payment interest.

Verifactu mandatory from July 2026

From July 1, 2026, all self-employed workers in Spain must issue invoices using approved Verifactu software. Implications:

• You can no longer issue invoices with Excel or Word.
• The software must generate tamper-proof, traceable records.
• Penalty for non-compliance: up to €50,000 per fiscal year for the user.

More in our complete guide Verifactu for psychologists.

Tax advisor: when yes, when no

You DO need an advisor if:

• Your invoicing exceeds ~€25,000-30,000/year.
• You have mixed income (clinical + coaching + corporate).
• You run a practice or have employees.
• Your personal situation includes other relevant income.

You can do without an advisor initially if:

• You only invoice private patients (no VAT, no withholdings).
• Your turnover is low (< €20,000/year in the first year).
• You use clinical software that generates your Form 130 automatically.
• You are tidy with your expenses.

Typical advisor fee for a self-employed psychologist: €30-90/month.