Spain's self-employed registration — anyone working independently in Spain must register as autónomo with the RETA social security system and pay monthly cuotas.
Autónomo is the Spanish term for a self-employed person or sole trader. If you work independently in Spain — whether as a freelancer, consultant, contractor, or one-person business — you are legally required to register as autónomo with the Spanish Tax Authority (Agencia Tributaria / AEAT) and with the Régimen Especial de Trabajadores Autónomos (RETA), the special social security regime for the self-employed, administered by the Tesorería General de la Seguridad Social (TGSS).
Registration as autónomo involves two parallel filings. First, you file the Alta Censal (Form 037 or 036) with the AEAT, declaring your economic activity using the IAE (Impuesto sobre Actividades Económicas) code that corresponds to your work. This establishes you as an economic operator for VAT (IVA) and income tax (IRPF) purposes. Second, you file the Alta en RETA with the TGSS, which activates your obligation to pay monthly social security contributions (cuotas de autónomos).
The cuota de autónomos is the monthly social security contribution paid by all registered self-employed workers in Spain. From 2023, Spain introduced a reformed contribution system based on actual net income (rendimientos netos) rather than a flat-rate minimum base. Under the new system, contributions are set on a sliding scale tied to declared income — lower earners pay less; higher earners pay more. New autónomos benefit from a reduced first-year flat rate (the tarifa plana), which since 2023 is €80/month for the first year regardless of income.
As autónomo, you must issue IVA-able invoices (facturas) to clients for all services delivered in Spain, collect IVA (generally 21% for services, though some sectors have reduced rates), file quarterly IVA returns (Modelo 303), file quarterly IRPF advance payments (Modelo 130 or Modelo 131 for módulos), and file annual income tax (Modelo 100 IRPF). The administrative burden is significant — most Spanish autónomos use a gestor (administrative professional) to handle their filings.
EU citizens can register as autónomo in Spain without a work permit — the right of free movement includes the right to self-employment. Non-EU nationals need either a Non-Lucrative Visa with a work authorisation modification, a Digital Nomad Visa (introduced in Spain in 2023 under the Startup Law), or an Entrepreneurial Residence Permit to work legally as autónomo in Spain. Having a NIE and being registered on the empadronamiento are practical prerequisites before beginning the registration process.
Under the 2023 reformed system, contributions start at approximately €230/month for net incomes up to €670/month and rise to over €500/month for high earners. New registrants benefit from the tarifa plana of €80/month for the first 12 months. There is also the gestor's monthly fee (typically €50–€150/month) to manage your quarterly filings.
Yes. You can be simultaneously registered as autónomo and employed under a standard employment contract. This situation (pluriactividad) has specific rules regarding reduced cuota contributions. You pay contributions under both regimes, but may claim a 50% reduction on your RETA contributions for the first 18 months under pluriactividad rules.
Spain's Digital Nomad Visa (introduced under the 2023 Startup Law) allows non-EU nationals who work remotely for foreign companies or clients to legally reside and work in Spain. Digital nomad visa holders can work as autónomo for foreign clients, and up to 20% of their income may come from Spanish clients. The visa is renewable and can lead to permanent residency.
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