The 261 Euro a month is the same as National insurance in the UK.http://www.hmrc.gov.uk/ni/intro/basics.htm and this pays for your Social Security/Health cover/Old age pension etc You pay this if you are self employed.You declare your tax either monthly or quarterly.That sum in Spain is the flat rate.There is a range of payments depending on earnings as the self employed have differing earnings each month throughout the year.You pay each month within a given range.There are tight controls on the self employed as you can imagine this subject is a minefield and you really need an accountant if you are going in that direction. Have a look at the tax in Spain web site http://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio.shtml for fuller details and advice. Also if you have left your little Pied a Terre overlooking the Thames in London which you are renting out whilst in Spain Will all come under your "Global" income and you pay tax or certainly have to declare this income even if you have paid tax on it in the UK. If you are an employee you pay about 6%-8% of your salary instead of the 261 Euro.You also have to pay income tax on your earnings remember as in the UK there are levels of tax pro rata to your level of earnings.These are stopped at source by your employer every week/month. At the end of the year you make a tax declaration and if you have paid too much tax they will refund you.If you have paid too little you cough up the extra. Try this BBVA Bank tax calculator http://www.bbvacontuempresa.es/herramientas/calculadora-sueldo-neto Retribución dineraria is your annual wage.For full details and advice. A tax lawyer/Accountant for a small fee (35 Euro) will do it for you as there are a number of matters you can claim for against tax which will bring your bill down. Here is a guide to World taxes have a look at Spain.
http://www.pkf.com/media/1958999/spain%20pkf%20tax%20guide%202013.pdf

Here is another guide updated 24th Feb so should give you a rough idea.http://en.wikipedia.org/wiki/Income_tax_in_Spain. I know you asked a simple question but you can glean whatever from the attached and discard which does not apply to you. With regards Night clubs and the location of all the talent I suggest you ask a younger member of the forum.

:D :D :D :D :D  Was it Large Fries with that ????

---