How to invoice on Upwork, Deel, and Stripe as an autónomo in Spain

Last updated: 2026-06-12

Collecting payments through platforms like Upwork, Deel, or Stripe is increasingly common among IT freelancers based in Spain. However, these platforms have their own dynamics that create recurring tax questions: who is my client, do I declare gross or net, how do I apply IVA, and what about DAC7?

This guide answers those questions using the tax principles that apply in Spain and the specifics of each platform.

Principles common to all platforms

Before diving into each platform, it's worth being clear on four principles that apply regardless of where you collect payments.

Who is your client and where are they?

The client for IVA purposes is the entity or person with whom you sign the service contract, not the intermediary platform (unless the platform is expressly the buyer of the service). The client's location - not the platform's - determines the IVA treatment.

If your client is a company based in the EU outside Spain, the transaction may be subject to inversión del sujeto pasivo (the client accounts for the IVA, you don't charge it). If the client is outside the EU, the transaction may be exempt from IVA as a service export. The fact that Upwork is headquartered in Ireland or Deel in San Francisco does not automatically make the transaction an export or an intra-community transaction.

To understand in detail how IVA works depending on your client's country, see our guide on IVA with foreign clients and, if you invoice European companies, our guide on ROI and intra-community operators.

Always declare gross income

One of the most common mistakes is declaring only the amount that actually lands in your bank account - that is, the net after deducting the platform commission. This is incorrect.

You must declare the gross amount invoiced to the client (or received through the platform before commissions). The platform commission is a gasto deducible treated separately. The net tax effect is identical, but the correct procedure is: gross income in IRPF - commission as gasto deducible.

The platform commission is a gasto deducible

The commissions charged by Upwork, Deel, Stripe, or other platforms for intermediating or processing payments are necessary expenses for carrying out the activity and are therefore deductible for IRPF and as input IVA (if the platform charges you IVA).

To be deductible you need documentation: an account statement, a payment receipt, or an invoice issued by the platform detailing the commission amount. Always save these documents. See more details in our guide on gastos deducibles for autónomos.

DAC7: Hacienda already knows your platform income

The European DAC7 Directive (Directive (EU) 2021/514) was transposed into Spanish law via Ley 13/2023 - which amended the Ley General Tributaria - and was further developed by Real Decreto 117/2024 and Orden HAC/72/2024, which approved Modelo 238. It requires digital platforms to report their users' income to the tax authorities annually. The first report to Hacienda was made in early 2024 and covered 2023 income. This includes service platforms such as Upwork or Fiverr.

Important: the DAC7 exemption threshold (less than 2,000 euros or 30 transactions per year) only applies to sales of goods. For provision of services - the case of IT freelancers - there is no minimum threshold: the platform reports your income from the very first euro.

Exchange rate and transaction date

If you get paid in dollars, pounds, or another currency, for IVA purposes you must convert to euros at the selling exchange rate set by the Banco de España in force on the date of devengo (Ley 37/1992, art. 79), which normally corresponds to the reference rates published by the ECB. You cannot use an approximate exchange rate or the rate on the day you file your return.

Always document the rate used for each transaction. For more details, see our guide on how to declare income as an autónomo.

Upwork: who is the client and how to invoice?

Is my client Upwork or the end client?

In the standard Upwork model, the service contract is between you and the end client (the one who hires you through the platform). Upwork acts as an intermediary that facilitates the contractual relationship and processes payments. Therefore, the client for tax purposes is the end client, and their location determines the IVA treatment.

Nota: in certain Enterprise contracts, Upwork may act as the direct contracting party. Review your contract or check with your gestor if your relationship is directly with Upwork and not with the end client.

How do I group payments for invoicing?

Upwork settles funds in cycles that can be weekly or based on the agreement with the client (milestones, monthly, etc.). For billing as a Spanish autónomo, the usual practice is to issue one invoice per settlement period or per milestone, reflecting the gross amount agreed with the client.

If the client is in the US or another country outside the EU, the transaction generally does not carry IVA (service export). If the client is an EU company, inversión del sujeto pasivo applies (see IVA with foreign clients). If the client is a private individual in the EU, you may need to charge IVA. Check our IVA guide for the details.

Is Upwork's commission deductible?

Yes. The commission that Upwork deducts from your earnings is a gasto deducible of the economic activity. To support it, periodically download the statements from your Upwork account, where the breakdown of gross income, commission, and net is shown. These statements are your supporting documentation.

Deel: how to declare without duplicating income

Contractor vs. EOR: two very different models

Deel offers two main arrangements with different tax treatments:

  • Contractor: you are an autónomo and Deel manages the contract and payment on behalf of the client. The relationship is similar to Upwork: the client is the one hiring you, Deel is the intermediary. You declare the income as rendimientos de actividad económica.

  • EOR (Employer of Record): Deel acts as the formal employer in a foreign country. In Spain, if you are registered as an autónomo and use Deel in EOR mode, confirm with your gestor the exact nature of the relationship, as it may affect whether the income is rendimientos del trabajo or de actividad económica.

Nota: the exact tax treatment of the EOR model for a Spanish autónomo depends on the specific contract and who appears as the employer. Always confirm with your gestor before deciding how to declare this income.

Do I declare what Deel pays me or what the client charges?

Deel generates its own payment documents: contracts, receipts, and in some cases its own payment statements. Apply the same rule as with any platform: declare the gross contract amount as income and deduct Deel's fee separately as a gasto deducible. Don't duplicate income: if Deel already documents the client payment, do not issue an additional invoice for the same service. What you must avoid is declaring the net amount (after Deel's fee is already deducted) as if it were your total income.

Save all documents that Deel generates, as they serve as proof of the income declared and of the expenses (Deel's fee).

Currency conversion in Deel

Deel typically pays in the currency agreed with the client or the one you choose in your settings. Apply the same rule as for all other transactions: convert to euros at the Banco de España selling rate in force on the date of devengo (Ley 37/1992, art. 79), not on the date the money arrives in your account. Document the rate used for each transaction.

Stripe: direct payments and IVA for consumers

What makes Stripe different from the other platforms?

Unlike Upwork or Deel, Stripe is a payment processor, not a service intermediary platform. The contractual relationship is directly between you and your clients. Stripe charges a commission on each processed transaction.

Nota: Stripe is a payment processor, not a merchant of record (unlike platforms such as Paddle or Lemon Squeezy, which do act as the seller facing the customer and handle the IVA). Stripe Tax helps calculate taxes, but the tax responsibility remains yours.

Is Stripe's commission deductible?

Yes. Stripe's commission for processing payments is a gasto deducible. In your Stripe dashboard you can download the balance and payouts with a breakdown of the commissions charged on each transaction. That is the documentation you need.

IVA on B2C sales to European consumers: the OSS regime

If you sell electronically supplied services (automated digital products: downloadable software, SaaS, content, automated courses) directly to final consumers (B2C) in other EU countries, the place of IVA taxation depends on a threshold. As long as the total of your intra-community B2C sales of this type does not exceed 10,000 euros per year (a single threshold for the entire EU covering these services and distance sales of goods), you charge Spanish IVA. Once you exceed it, you must charge the IVA of the consumer's country.

The EU created the OSS (One Stop Shop / Ventanilla Unica) regime to simplify this process: instead of registering in each country, you register with Modelo 035 and declare and pay the IVA for all EU countries from Spain using the quarterly Modelo 369, through AEAT.

Note the distinction: "electronically supplied services" are those delivered in an automated way with minimal human intervention (downloadable software, SaaS, pre-recorded content). Most freelance IT work (custom development, consulting) requires significant human intervention and therefore does not fall into that category: it follows the general rule (Spanish IVA based on the place of establishment of the supplier) and is outside the OSS threshold. Check with your gestor to correctly classify your service.

If your clients are mainly businesses (B2B), OSS generally does not apply - inversión del sujeto pasivo handles IVA in intra-community B2B transactions. See the IVA guide and Modelo 303 for the details of the quarterly return.

Summary: what you must not forget

If you invoice through digital platforms as an autónomo in Spain, these are the critical points:

  1. Always declare the gross amount (before commissions), not the net received in your account.
  2. The platform commission is a gasto deducible - keep the statements or receipts that prove it.
  3. IVA depends on the client, not the platform: identify where your client is and whether they are a business or an individual.
  4. DAC7 is in force: platforms report to Hacienda. Declare everything.
  5. Convert currency at the Banco de España exchange rate in force on the date of devengo (for IVA purposes) and document the conversion.
  6. Consult a gestor for any unusual situation: EOR contracts, mixed B2B/B2C clients, past undeclared income.

For practical tracking of your quarterly tax obligations, use RadarFiscal - it shows you filing deadlines tailored to your situation.

Official sources

FAQ

Do I declare gross or net income from Upwork?

Always gross. You must declare the full amount charged to the client before Upwork deducts its commission. The platform's commission is a gasto deducible that you deduct separately in your return. Declaring only the net is one of the most common mistakes and can lead to penalties.

Is the commission from Upwork, Deel, or Stripe deductible?

Yes, as long as the platform gives you a document proving the amount charged (statement, invoice, or payment receipt). It counts as a gasto deducible like any other management expense related to your activity. Check with your gestor to make sure you have the right documentation.

What is DAC7 and how does it affect me as an autónomo on digital platforms?

DAC7 is a European directive (transposed into Spanish law in 2023) that requires digital platforms to report their users' income to the tax authorities. In practice, Hacienda can find out what you have earned through these platforms. The solution is simple: declare everything.

How do I convert income in dollars or other currencies to euros?

For IVA, Ley 37/1992 requires you to apply the selling exchange rate set by the Banco de España in force on the date of devengo of the transaction (in practice, it publishes the ECB reference rates). Always document the rate used. For more details on how to declare income in foreign currency, see our guide on income as an autónomo.