Working as an autónomo in Spain

By Always Spain editors · Updated Oct 16, 2026 · About Always Spain

Girona, Catalonia — Photo: Tallaferro, CC BY 2.5, via Wikimedia Commons

Freelancers and sole traders in Spain register as autónomos. It gives you public healthcare and pension rights, but comes with monthly social security payments and quarterly tax filings.

Registering

Register with the tax agency (Hacienda) using form 036 or 037, choosing your activity codes.
Register with social security in the self-employed scheme (RETA).
Most people use a gestor (accountant/administrator) for both, and for the quarterly returns.

Since 2023 contributions depend on your real net income, in bands. New autónomos can pay a reduced flat rate of about €80 a month for the first 12 months, extendable for another year if income stays low. Check current amounts with social security, as bands are updated.

Tax

IVA (VAT): usually 21%, charged to clients and declared quarterly. Services to businesses in other EU countries follow reverse-charge rules.
Income tax (IRPF): you pay advances quarterly (form 130), unless clients withhold 15% (7% in your first years) on your invoices.
Annual return in spring (April to June).

On a visa?

Non-EU citizens need a visa or permit that allows self-employment. Digital nomad visa holders often register as autónomos while working for clients abroad.

Official sources: Seguridad Social · Agencia Tributaria