Calculadoras Financieras 2026

The monthly payment uses the annuity formula and depends on the loan amount, interest rate and term. For example, a €200,000 mortgage over 30 years at 3.5% gives a monthly payment of €898 and a total cost of €323,000.

With a fixed rate the payment never changes. With a variable rate (usually tied to the Euribor) it is reviewed annually or semi-annually. Fixed offers certainty; variable may be cheaper if rates fall.

Banks typically finance up to 80% of the appraised value, so you need at least a 20% deposit. You also need to budget for purchase costs: notary, land registry and taxes (ITP or VAT), typically 8–12% on top of the price.

Divide the annual rent by the purchase price. For a €200,000 property with €900/month rent (€10,800/year), the gross yield is 5.4%. Net yield deducts IBI, insurance, community fees, repairs and void periods, typically reducing the return by 1–1.5 percentage points.

The PER (Price-to-Earnings Ratio) shows how many years of net rental income are needed to recover the purchase price. In Spain the average residential PER ranges from 20 to 30 years depending on the city. A lower PER (below 20) indicates better relative yield.

Include: IBI (~€600/year), home insurance (~€300/year), non-payment insurance (~3% of annual rent), community fees, estimated repairs (~1% of value/year) and void periods (typically 1 month/year).

It includes: (1) outstanding holiday pay pro-rata at 22 working days/year; (2) pro-rata extra pay since the last extra received; and (3) severance: 33 days/year for unfair dismissal (max 24 months' salary) or 20 days/year for fair/objective dismissal (max 12 months). No severance for resignation or mutual agreement.

The Workers' Statute guarantees 30 calendar days (~22 working days) per full year worked. If you leave before the year ends, holiday is calculated pro-rata to months worked.

Fair dismissal — company justifies valid grounds — compensation is 20 days/year (max 12 months). Unfair dismissal — grounds not justified or procedures not followed — compensation rises to 33 days/year (max 24 months).

Since 2023, the self-employed pay contributions based on their estimated net income across 15 brackets. The minimum contribution in 2026 is ~€225/month (income ≤ €670) and the maximum ~€530/month (income > €6,000). Net income is revenue minus deductible expenses, less a 7% notional expense deduction.

The standard rate for professional activities is 15%. In your first year of activity (and the two following years) you may apply the reduced rate of 7%. Urban property rentals carry 19%. The payer remits this to AEAT via forms 111 or 115.

Yes. The self-employed can change their contribution base up to 6 times per year. At year-end, the Social Security will regularise contributions based on the net income declared in the annual tax return.

Modelo 130 is the quarterly IRPF prepayment for self-employed people under the direct estimation method. It equals 20% of cumulative net income for the year, minus withholding received and previous quarterly payments. It must be filed before 20 April, July and October, and before 30 January of the following year.

If the result is ≤ 0, the amount due is €0, but the form must still be filed. No refund is issued — the difference is offset in the annual income tax return.

Deductible expenses include those directly linked to the activity: premises utilities, SS contributions, office supplies, meals and travel, equipment depreciation, professional insurance and premises rent. VAT is not deductible here — it goes in Modelo 303.