How is a MLOps Engineer contractor taxed in Spain?
Your tax treatment depends on your operating structure. Agencia/nómina (agency): an agency or umbrella runs your pay exactly like a permanent employee, applying standard IRPF income tax plus employee Social Security after its fee comes off the top. Autónomo (freelance): a genuinely different mechanic, you pay a flat monthly cuota de autónomo tied to a net-income bracket (not a percentage of income), plus IRPF income tax on net profit after that cuota. The calculator above shows both side by side.