{"id":65028,"date":"2026-06-17T11:05:59","date_gmt":"2026-06-17T09:05:59","guid":{"rendered":"https:\/\/muaytax.com\/?page_id=65028"},"modified":"2026-07-20T14:07:15","modified_gmt":"2026-07-20T12:07:15","slug":"calculadora-retenciones-profesionales","status":"publish","type":"page","link":"https:\/\/muaytax.com\/es\/calculadoras\/calculadora-retenciones-profesionales\/","title":{"rendered":"Calculadora de retenciones profesionales"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"65028\" class=\"elementor elementor-65028\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecfa2b3 e-flex e-con-boxed e-con e-parent\" data-id=\"ecfa2b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7767a69 elementor-widget elementor-widget-html\" data-id=\"7767a69\" data-element_type=\"widget\" data-e-type=\"widget\" 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.calc-note{color:#6a768a;font-size:.85rem;margin-top:14px}@media (max-width:520px){#mt-retenciones .calc-panel{padding:16px}}:where(.calc-wrapper){--mt-v2-primary:#00ad65;--mt-v2-primary-soft:#d9ffee;--mt-v2-navy:#031549;--mt-v2-muted:#6a768a;--mt-v2-border:#e5ecf7;--mt-v2-bg:#f7faff;--mt-v2-danger:#e0364c;--mt-v2-radius:12px;--mt-v2-radius-sm:8px}:where(.calc-wrapper) *{box-sizing:border-box;letter-spacing:0}<\/style>\n<section id=\"mt-retenciones\" class=\"calc-wrapper\" data-muay-v2=\"\" aria-labelledby=\"rp-title\" data-muay-v3=\"\" data-scale-version=\"compact-v26.1\" data-ui-version=\"3.8\" data-calculator-version=\"v26.15\">\n\n\n<header class=\"mt-tool-hero\" aria-labelledby=\"rp-title\"><h1 id=\"rp-title\">Calculadora de <span>retenciones profesionales<\/span><\/h1><p>Calcula la retenci\u00f3n de tus facturas y el importe neto que cobrar\u00e1s.<\/p><\/header>\n\n<div class=\"calc-steps-nav\" role=\"tablist\" aria-label=\"Pasos de la calculadora\">\n  <button type=\"button\" class=\"calc-step-tab active\" role=\"tab\" data-step=\"1\" aria-selected=\"true\"><span class=\"calc-step-num\">1<\/span><\/button>\n  <button type=\"button\" class=\"calc-step-tab\" role=\"tab\" data-step=\"2\" aria-selected=\"false\"><span class=\"calc-step-num\">2<\/span><\/button>\n  <button type=\"button\" class=\"calc-step-tab\" role=\"tab\" data-step=\"3\" aria-selected=\"false\"><span class=\"calc-step-num\">3<\/span><\/button>\n<\/div>\n\n<div class=\"calc-panel active\" id=\"rp-p1\" role=\"tabpanel\">\n  <p class=\"calc-panel-title\">Tu situaci\u00f3n como profesional<\/p>\n  <div class=\"calc-choices\" data-group=\"tipo\">\n    <button type=\"button\" class=\"calc-choice\" data-val=\"general\"><strong>Profesional en general<\/strong><span>Retenci\u00f3n del 15% sobre tus honorarios<\/span><\/button>\n    <button type=\"button\" class=\"calc-choice\" data-val=\"nuevo\"><strong>Inicio de actividad<\/strong><span>7% en el a\u00f1o de alta y los dos siguientes<\/span><\/button>\n    <button type=\"button\" class=\"calc-choice\" data-val=\"agricola\"><strong>Actividad agr\u00edcola o ganadera<\/strong><span>Tipos reducidos del 2% (1% engorde porcino y avicultura)<\/span><\/button>\n  <\/div>\n  <div class=\"calc-foot\"><span><\/span><button type=\"button\" class=\"calc-btn calc-btn-primary\" id=\"rp-next-1\" disabled=\"\">Siguiente<\/button><\/div>\n<\/div>\n\n<div class=\"calc-panel\" id=\"rp-p2\" role=\"tabpanel\">\n  <p class=\"calc-panel-title\">Importe de la factura<\/p>\n  <div class=\"calc-fg\">\n    <label for=\"rp-base\">Honorarios (base imponible, sin IVA)<\/label>\n    <div class=\"input-euro\"><input type=\"text\" id=\"rp-base\" inputmode=\"decimal\" placeholder=\"1.000\"><\/div>\n  <\/div>\n  <div class=\"calc-fg\">\n    <label class=\"calc-check\" for=\"rp-iva\"><input type=\"checkbox\" id=\"rp-iva\" checked=\"\"> La factura lleva IVA al 21%<\/label>\n  <\/div>\n  <div class=\"calc-foot\"><button type=\"button\" class=\"calc-btn\" id=\"rp-back-2\">Anterior<\/button><button type=\"button\" class=\"calc-btn calc-btn-primary\" id=\"rp-next-2\" disabled=\"\">Siguiente<\/button><\/div>\n<\/div>\n\n<div class=\"calc-panel\" id=\"rp-p3\" role=\"tabpanel\">\n  <div id=\"rp-result\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/div>\n  <div class=\"calc-foot\"><button type=\"button\" class=\"calc-btn\" id=\"rp-back-3\">Anterior<\/button><button type=\"button\" class=\"calc-btn calc-btn-primary\" id=\"rp-reset\">Reiniciar<\/button><\/div>\n  <p class=\"calc-note\">La retenci\u00f3n es un anticipo de tu IRPF que ingresa tu cliente. Si facturas a particulares o a clientes fuera de Espa\u00f1a, en general no se aplica retenci\u00f3n. Herramienta orientativa. \u00a9 Muay Tax<\/p>\n<\/div>\n\n\n\n\n\n\n<\/section>\n<script data-mt-ui-runtime=\"v3.1\">(function (window) {\n  'use strict';\n  if (window.MTCalculatorUIV3 && window.MTCalculatorUIV3.version === '3.1.0') return;\n\n  function reducedMotion() {\n    return typeof window.matchMedia === 'function' && window.matchMedia('(prefers-reduced-motion: reduce)').matches;\n  }\n\n  function scrollTo(target, options) {\n    if (!target || typeof target.getBoundingClientRect !== 'function') return false;\n    var settings = options || {};\n    var offset = Number(settings.offset);\n    if (!Number.isFinite(offset)) offset = 72;\n    var top = target.getBoundingClientRect().top + (window.pageYOffset || window.scrollY || 0) - offset;\n    window.scrollTo({ top: Math.max(0, top), behavior: reducedMotion() ? 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!important;\n  }\n\n  :where([data-muay-v3]) :is(.calc-choice,.rc-choice,.gp-choice,.gp-source-check,.gp-mode-btn,.gp-switch-card,.mtvat-option,.mtaz-option,.rap-option,.calc-op-card,.calc-radio-card,.calc-country-card,.calc-toggle-row,.calc-radio-pill label,.mtx-card) {\n    min-height: 58px !important;\n    padding: 10px 11px !important;\n  }\n}\n<\/style>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2a3628 elementor-widget elementor-widget-text-editor\" data-id=\"c2a3628\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>C\u00f3mo se interpreta el resultado de tu factura<\/h2><h3>Qu\u00e9 significa cada cifra del desglose<\/h3><p>El resultado te separa tres conceptos que conviven en la misma factura pero funcionan de forma distinta:<\/p><ul><li><strong>Base imponible:<\/strong> el importe de tu trabajo antes de aplicar cualquier impuesto.<\/li><li><strong>IVA:<\/strong> se suma a la base y lo cobras t\u00fa, pero despu\u00e9s lo declaras trimestralmente en el <a href=\"https:\/\/muaytax.com\/es\/modelo-303-del-iva-que-es\/\">modelo 303<\/a>.<\/li><li><strong>Retenci\u00f3n de IRPF:<\/strong> se resta de la base. No la cobras: la ingresa tu cliente en Hacienda a cuenta de tu IRPF, mediante el <a href=\"https:\/\/muaytax.com\/es\/que-es-el-modelo-111\/\">modelo 111<\/a>. Ese pago te lo podr\u00e1s deducir despu\u00e9s en tus pagos fraccionados y en la declaraci\u00f3n anual.<\/li><\/ul><h3>Por qu\u00e9 la retenci\u00f3n se resta y el IVA se suma<\/h3><p>Es habitual confundir ambos conceptos porque van en direcciones opuestas dentro del mismo c\u00e1lculo. El IVA no es un ingreso tuyo: lo repercutes al cliente y lo trasladas a Hacienda. La retenci\u00f3n, en cambio, s\u00ed es dinero tuyo, pero se adelanta directamente a Hacienda en tu nombre, as\u00ed que no llega a tu cuenta en el momento del cobro. El resultado final que cobras es: base imponible + IVA \u2212 retenci\u00f3n.<\/p><h2>Qu\u00e9 porcentaje de retenci\u00f3n te corresponde seg\u00fan tu situaci\u00f3n<\/h2><h3>Cu\u00e1ndo se aplica el 15% general<\/h3><p>Es el tipo que aplica la mayor\u00eda de profesionales (secci\u00f3n 2\u00aa o 3\u00aa del IAE: consultor\u00eda, dise\u00f1o, formaci\u00f3n, servicios jur\u00eddicos, agentes comerciales, entre otros) cuando facturan a una empresa o a otro profesional.<\/p><h3>Cu\u00e1ndo puedes aplicar el 7% de nuevo profesional<\/h3><p>Si te has dado de alta como profesional por primera vez, puedes aplicar el tipo reducido del 7% durante el a\u00f1o de inicio de la actividad y los dos a\u00f1os naturales siguientes, siempre que no hayas ejercido esa actividad profesional en el a\u00f1o anterior al alta. Pasado ese periodo, vuelve a aplicarse el 15% general.<\/p><h3>Qu\u00e9 tipos reducidos existen para actividades agr\u00edcolas y ganaderas<\/h3><p>Las actividades agr\u00edcolas y ganaderas en general tienen un tipo reducido del 2%, y las de engorde de porcino y avicultura aplican el 1% aproximadamente.<\/p><h3>Cu\u00e1ndo no se aplica retenci\u00f3n en la factura<\/h3><p>No se practica retenci\u00f3n si facturas a un particular o a un cliente fuera de Espa\u00f1a. En esos casos, no hay adelanto v\u00eda factura: regularizas tu situaci\u00f3n fiscal a trav\u00e9s de tus pagos fraccionados trimestrales.<\/p><h2>Ejemplo pr\u00e1ctico de una factura con retenci\u00f3n<\/h2><p>Un consultor con m\u00e1s de tres a\u00f1os de actividad emite una factura de 1.000 \u20ac de honorarios a una empresa, con IVA al 21%:<\/p><ul><li><strong>Base imponible:<\/strong> 1.000 \u20ac<\/li><li><strong>IVA (21%):<\/strong> 210 \u20ac<\/li><li><strong>Retenci\u00f3n IRPF (15%):<\/strong> \u2212150 \u20ac<\/li><li><strong>Total a cobrar:<\/strong> 1.060 \u20ac<\/li><\/ul><p>De esos 1.000 \u20ac, el cliente ingresa 150 \u20ac en Hacienda a cuenta del IRPF del consultor, y los 210 \u20ac de IVA los recibe el consultor pero deber\u00e1 declararlos en su modelo 303 trimestral.<\/p><p>Si ese mismo consultor estuviera en su primer a\u00f1o de actividad, la retenci\u00f3n ser\u00eda del 7% (70 \u20ac) y el total a cobrar ascender\u00eda a 1.140 \u20ac.<\/p><p><b>\u00bfQuieres confirmar que tu situaci\u00f3n encaja en alguno de estos supuestos?<\/b> Revisa tu caso con un gestor fiscal de Muay Tax antes de emitir la factura.<\/p><h2>Errores frecuentes al calcular la retenci\u00f3n<\/h2><ul><li>Calcular la retenci\u00f3n sobre el total con IVA en lugar de sobre la base imponible.<\/li><li>Seguir aplicando el 7% una vez superado el periodo de bonificaci\u00f3n (a\u00f1o de alta + dos siguientes).<\/li><li>Aplicar retenci\u00f3n en facturas a particulares, donde no corresponde.<\/li><li>No indicar en la factura el motivo del tipo reducido (por ejemplo, \u00abretenci\u00f3n reducida por inicio de actividad\u00bb).<\/li><li>Confundir qui\u00e9n presenta el modelo 111: es tu cliente (el pagador), no t\u00fa.<\/li><\/ul><h2>Cu\u00e1ndo conviene que un gestor fiscal revise tu caso<\/h2><p>La calculadora te da un resultado orientativo para los supuestos m\u00e1s habituales. Conviene <b>contactar con un gestor si tu actividad combina ep\u00edgrafes profesionales y empresariales<\/b>, si facturas simult\u00e1neamente a particulares y empresas, si tienes dudas sobre si tu actividad concreta est\u00e1 sujeta a retenci\u00f3n, o si vas a facturar a un cliente extranjero y no sabes qu\u00e9 obligaciones aplican en ese caso.<\/p><p>En <b>Muay Tax<\/b>, te ayudamos a interpretar el resultado y a dejar tu facturaci\u00f3n bien planteada desde el primer d\u00eda.\u00a0<span style=\"font-style: inherit; font-weight: inherit;\">Calcular la retenci\u00f3n es el primer paso. El siguiente es asegurarte de que tu alta, tus modelos trimestrales y tu declaraci\u00f3n anual est\u00e1n alineados con lo que facturas. Habla con nuestro equipo y evita errores antes de presentar tu pr\u00f3xima declaraci\u00f3n.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5da0ec elementor-cta--layout-image-left elementor-cta--mobile-layout-image-below elementor-cta--skin-classic elementor-animated-content elementor-widget elementor-widget-call-to-action\" data-id=\"f5da0ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/muaytax.com\/wp-content\/uploads\/2026\/02\/autonomo.png);\" role=\"img\" aria-label=\"aut\u00f3nomo\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tDeja de calcular retenciones a mano cada vez que facturas\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tCon Muay Tax gestionamos tus modelos trimestrales, tu alta y tu facturaci\u00f3n para que nunca tengas que dudar de un porcentaje.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/muaytax.com\/es\/espana\/gestoria-autonomos\/\">\n\t\t\t\t\t\tVer plan de gestor\u00eda para aut\u00f3nomos\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Calculadora de retenciones profesionales Calcula la retenci\u00f3n de tus facturas y el importe neto que cobrar\u00e1s. 1 2 3 Tu [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":1713,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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