Nómina vs Factura: Key Differences Every Spanish Freelancer Should Know

If you work in Spain — whether for a company, on your own, or a mix of both — you will encounter two distinct income documents: the nómina and the factura. Understanding the difference is not just administrative; it determines your tax obligations, social security contributions, employment rights, and the degree of financial flexibility and risk you carry.

What Is a Nómina?

A nómina (payslip) is a document issued by an employer to an employee confirming the salary paid for a given period. It is not something the employee creates — it is generated by the company's HR or payroll department (or a gestor acting on their behalf).

Key characteristics of a nómina:

• The employer withholds IRPF at source (graduated rate based on annual salary)
• Both the employer and employee pay Seguridad Social contributions
• The employee has full labour rights: paid holidays, sick leave, redundancy protection, pension accumulation
• The employee does not register as autónomo and does not file quarterly tax returns
• The relationship is governed by labour law (Estatuto de los Trabajadores)

What Is a Factura?

A factura (invoice) is issued by a self-employed professional (autónomo) or a company to a client in exchange for goods or services. The freelancer creates the invoice, charges IVA, and — in most cases — applies an IRPF retention that the client withholds and pays to the AEAT.

Key characteristics of issuing facturas as an autónomo:

• You must register as autónomo with the AEAT (Modelo 036/037) and Social Security (RETA)
• You pay a fixed monthly RETA quota (social security for the self-employed) — from €200 to €500+ depending on income
• You charge IVA on invoices (and deduct IVA paid on business expenses)
• You apply IRPF retention on invoices to Spanish businesses (15% standard, 7% for new autónomos)
• You file quarterly Modelo 303 (IVA), Modelo 130 or retain sufficient IRPF, and annual Modelo 100
• You have no employment rights: no paid holidays, no sick pay from the employer, no redundancy
• But you have full flexibility: set your own rates, work for multiple clients, choose your hours

The Core Differences at a Glance

Can You Have Both?

Yes — it is entirely possible and common in Spain to be simultaneously employed (receiving a nómina) and registered as an autónomo (issuing facturas). For example, a graphic designer who works three days a week for a company under an employment contract and spends the other two days doing freelance work for separate clients. In this case:

• They receive a nómina from the company each month
• They issue facturas to their freelance clients
• They file quarterly IVA (Modelo 303) for their autónomo activity
• Their IRPF rate is calculated on their combined income at year end (Modelo 100)

Falsos Autónomos: The Grey Area

Spain's labour inspectorate actively pursues falsos autónomos — people classified as self-employed but who in practice work exclusively for one company with fixed hours and no real independence. If you work for a single client, follow their schedule, use their equipment, and have no real commercial risk, the relationship may legally be an employment relationship regardless of what the contract says. The penalties for both the individual and the company can be significant.

When Companies Need Both Nóminas and Facturas

If you run a company in Spain with employees, you will deal with both documents every month:

• Nóminas — for employees, generated monthly with IRPF and SS calculations
• Facturas — received from suppliers and freelancers, and issued to your clients

Facturi handles both: the invoicing module covers all facturas (outgoing and incoming), while the payroll module calculates and stores compliant nóminas for each employee — all within the same platform.

Which Is Better for You?

There is no universal answer. Employment offers security and simplicity. Autónomo status offers flexibility and potentially higher take-home pay for high earners (since RETA is capped). The right choice depends on your income level, risk tolerance, number of clients, and career goals. Many professionals in Spain start as employees, gradually build a client base, and eventually go full autónomo — or do both indefinitely.