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Becoming Autónomo (Self-Employed) in Spain

Last Updated: February 2026
Source: WhatsApp groups (Imigracija, Finansije)

Overview

Autónomo is the Spanish self-employment system. If you work freelance, have your own business, or are a digital nomad working for clients, you need to register as autónomo.

Who Needs to Register?

  • Freelancers/consultants
  • Digital nomads (self-employed)
  • Business owners
  • Anyone receiving income from self-employment in Spain

When to Register?

If you have Digital Nomad Visa:

  • Register in the same month you arrive
  • Don't wait - contributions and taxes start from registration date

General rule:

  • Register before you start working/invoicing
  • You can't invoice clients without being registered

Registration Process

Step 1: Get Help

Recommended:

  • Hire a gestor (tax accountant) - they handle everything
  • Cost: €50-150/month (includes registration + monthly accounting)

Recommended gestores:

Step 2: Required Documents

  • NIE/TIE
  • Empadronamiento (proof of residence)
  • Bank account in Spain
  • Description of your activity (CNAE code)

Step 3: Register with Authorities

Your gestor will register you with:

  1. Hacienda (Tax Authority) - Form 036/037
  2. Seguridad Social - Form TA.0521

Step 4: Start Paying Contributions

Costs

Monthly Contribution (Cuota de Autónomo)

First year (Tarifa Plana):

  • Reduced rate: ~€80/month
  • Available for new autónomos

After first year:

  • Standard rate: €300-400/month (depends on income)
  • Covers social security and healthcare

Quarterly Taxes (IRPF)

Payment schedule:

  • Q1: April 1-20
  • Q2: July 1-20
  • Q3: October 1-20
  • Q4: January 1-30 (following year)

How much:

  • 20% withholding on profits (for non-residents)
  • 15% for residents (first 2-3 years)
  • Deduct expenses to reduce taxable income

Annual Tax Return

  • Due: April-June each year
  • Declare all income and expenses
  • May get refund if you overpaid quarterly

Tax Residency

Non-Resident (Less than 183 days in Spain)

  • Pay tax only on Spanish income
  • Higher tax rates (24%)

Resident (More than 183 days in Spain)

  • Pay tax on worldwide income
  • Lower rates (15-24% first years, then progressive scale)
  • Access to more deductions

Invoicing

What You Need

Your invoices must include:

  • Your name and NIE/NIF
  • Client name and tax ID
  • Invoice number (sequential)
  • Date
  • Description of services
  • Amount + IVA (if applicable)
  • Payment terms

IVA (VAT)

  • Most services: 21% IVA
  • Some professions are IVA-exempt
  • Check with your gestor

Common Mistakes to Avoid

❌ Waiting too long to register - You can't work legally without being autónomo
❌ Not keeping receipts - Keep ALL business expenses for deductions
❌ Missing quarterly deadlines - Late fees and interest apply
❌ Not hiring a gestor - The system is complex, get professional help

Deductible Expenses

You can deduct:

  • Office rent (% if working from home)
  • Computer and equipment
  • Internet and phone (% if shared use)
  • Software subscriptions
  • Professional services (lawyer, accountant)
  • Travel for work
  • Professional development (courses, books)
  • Coworking spaces

Important: Keep all receipts and invoices!

Darse de Baja (Deregistering)

When moving tax residency to another country:

  1. Notify your gestor
  2. File with Hacienda
  3. Deregister from Seguridad Social
  4. Complete final tax returns
  5. Get certificate of tax residency in new country

Process time: 1-2 months
Important: Don't leave Spain without closing properly - tax obligations continue!

Resources

Recommended Professionals:

Useful Forms:

  • Form 036/037: Tax registration
  • Form 790-052: Fee payment
  • Form TA.0521: Social security registration

Community Support:

  • WhatsApp group "Finansije" - for tax/accounting questions
  • WhatsApp group "Imigracija" - for visa-related questions

FAQs

Q: Can I work for a Spanish company as autónomo?
A: Technically yes, but if it's your only client for >75% income, you may need to be employee instead (false autónomo law).

Q: What happens if I don't pay on time?
A: Late fees, interest, and potential fines. Always pay on time!

Q: Can I deduct my rent?
A: Partially - if you work from home, you can deduct a % (usually 30%) of rent, utilities, internet.

Q: Do I need to charge IVA?
A: Depends on your profession. Most services: yes (21%). Some professions are exempt. Ask your gestor.

Q: How long does registration take?
A: With a gestor: 1-2 weeks. DIY: 2-4 weeks.

Compiled from community experiences. Always consult with a licensed gestor/tax advisor for your specific situation.

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