Going autónomo in Spain: the guide that untangles it all

Freelancer, consultant, tradesperson: in Spain, the self-employed are called autónomos, and setting up is more straightforward than in many countries — once you understand the machinery. The first thing to know is that the paperwork depends on your nationality. As an EU/EEA citizen (Irish included), you need no visa or work permit at all: just your NIE (which sits on your registration certificate, the "green card") and two registrations. If you are non-EU (British, American, Canadian…), you cannot simply go autónomo on arrival — you first need the right residence permit or visa that allows self-employment, such as the digital nomad visa, and then you complete the same two registrations below.

The two registrations (in the right order)

Since 2018, the order matters:

1. First, social security (the RETA), the scheme for the self-employed. Form TA.0521, via the Import@ss portal. Do it within the 60 days before you start trading — and you pay contributions from day one.
2. Then Hacienda (the tax office), with your declaration of activity (modelo 036 or 037), before you begin. Heads up: the 037 requires a definitive NIF, not a provisional NIE.

What you pay in: the income-bracket system

Since 2023, your contribution depends on your real net earnings: you pick a bracket based on what you expect to make, and you settle up at year-end (social security cross-checks against your tax return). You can switch bracket up to six times a year.

• The contribution runs from roughly €205/month (lowest earnings) to over €1,600/month (high earnings).
• The 2026 scale has been rolled over from 2025, but negotiations are ongoing: check the current figure with the official social security simulator.

The tarifa plana: €80/month to get started. New autónomos pay a flat contribution of €80/month for 12 months, extendable for another 12 if your net earnings stay below the minimum wage. Conditions: not having been autónomo in the past two years and — crucially — ticking the box at registration. Forget it and it is gone. Some regions top this up to €0 ("cuota cero"): worth checking for the Valencia region, as it changes from year to year.

Your tax obligations

Two taxes set the rhythm of an autónomo’s life, quarter by quarter:

• IRPF (income tax): a quarterly advance payment via modelo 130 — unless most of your invoices already carry withholding at source (15%, or 7% in the first years).
• IVA (VAT, generally 21%): quarterly return (modelo 303) plus an annual summary (390). If you invoice clients elsewhere in the EU, register on the intra-community register (ROI) and report via modelo 349.

The deadlines fall in April, July, October and January. For how your income is taxed once you are resident, read our guide Declaring foreign income and becoming a Spanish tax resident.

Do you need a gestoría?

Legally, no — but between contribution brackets, year-end settlements and VAT, most autónomos hand it to a gestoría (an admin/accounting firm). Budget €35 to €70/month; many throw in the registration if you sign up for a subscription. When you are starting out in a system you do not yet master, it is usually the best peace-of-mind-to-price ratio going.

The classic pitfalls

• Forgetting to ask for the tarifa plana at registration: €80 instead of €205 really adds up.
• Getting the order wrong between RETA and Hacienda.
• Underestimating your bracket: the year-end settlement will catch up with you.

If your work is remote for foreign clients, take a look too at the special tax regime for inbound workers in our piece, the Beckham Law and digital nomad visa.

Sources

• Seguridad Social — Autónomo contribution simulator (Import@ss)
• Seguridad Social — New contribution system for the self-employed
• Agencia Tributaria — Modelo 036/037 (declaration of activity)
• Infoautónomos — Contributions and the 2026 tarifa plana

Information verified in June 2026. Procedures, taxes and prices change fast: before you go anywhere, always check the official source (links below). The Daily Valencia is an AI-assisted publication with human review — spotted a mistake? Drop us a line.