Not everyone who starts gets 7%
There is a reduced 7% rate at the start of the activity. You use it if it applies to you and you communicate it. Registering does not switch it on by itself.
It is not the default withholding
The general rate on professional invoices to companies is still 15%. The 7% is a starter reduction, and a recent registration does not inherit it on its own. Putting it on the invoice when it does not apply to you leaves the invoice and modelo 130 wrong. Factura Fácil is not a gestoría: it does not tell you whether that rate is yours.
If it applies, you have to communicate it
When the 7% applies to you, you communicate it and it shows on the invoice. If it does not apply, a professional invoice to a company carries the general 15%, or no withholding if the operation is not subject to it. Someone else who has just started is not a template you can copy.
Enter 7% only once it already applies
If it applies to you and you have already communicated it, you put 7% on the invoice withholding. Factura Fácil calculates with the rate you type. It does not change your tax registration to 7% and it does not file modelo 130. If you generate the file, it is there to import on the Tax Agency site; you or your gestoría submit the return. The invoice fields are in the autónomo invoice.
Common questions
Do the first invoices always use 7%?
No. Use 7% only if it applies to you and you have communicated it. Otherwise, do not use it.
Does a private customer get this 7%?
No. The 7% is a starter withholding on invoices that would already carry withholding. A private customer is usually not withheld from.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.