The full guide
Can you do it without a gestor?
Yes. Both registrations are free and online, and the Tax Agency now has a guided assistant, Censos WEB, that asks plain questions instead of showing you the full form 036. If you have one activity and no employees, you can register and file your own returns. A gestor is worth paying in trickier cases, which are covered further down.
What to prepare before you start
Your NIE, plus a TIE or permit that allows self-employment if you’re not from the EU
A digital certificate or Cl@ve
Your activity code (IAE epigraph) and a one-line description of what you do
Your start date, the same for both registrations
An estimate of your monthly net income
A bank account for the monthly direct debit, and your choice of mutua
If you’re on unemployment benefit, a decision about the lump sum before anything else
The two registrations at a glance
Where | What you file | How | When |
|---|---|---|---|
Tax Agency (Hacienda) | Form 036, with your activity code and VAT details | Censos WEB, with Cl@ve or a certificate | Before you start |
Social security (TGSS) | RETA registration, flat rate, mutua and bank account | Import@ss, with Cl@ve or a certificate | Up to 60 days before you start, never after |
Both at once | The DUE, a single form for both | A public PAE, or the PAE Virtual with a certificate | Before you start |
What it costs in 2026
Registering is free. What you pay is the monthly social security quota. New autónomos pay €80 a month for the first 12 months, which comes to €88.64 in 2026 once the MEI pension surcharge is added. You can keep it for another 12 months if your net income stays below the minimum wage. After that you pay by income bracket, from €205.88 a month in the lowest bracket. Our register as autónomo checklist explains the brackets.
Your first quarter on your own
Every invoice needs a sequential number, the date, your name, NIF and address, your client’s details, a description, the VAT rate and amount, and any withholding. If you bill Spanish businesses as a professional, they withhold income tax and pay it to the Tax Agency for you. New professionals can use 7% instead of 15% for the year they start and the next two.
Each quarter you file form 303 for VAT. You also file form 130, an advance of 20% of your profit, unless at least 70% of your income had tax withheld. The deadlines are 1–20 April, July and October, and 1–30 January. Our autónomo quarterly tax calendar has every date.
Record your income and expenses as you go. Filling in each quarterly form is then mostly copying totals across.
Things to watch out for
Registering late. Your social security registration must be in place on your first day of work. Registering late brings surcharges and can cost you the flat rate.
Missing the flat rate. You claim it in the registration itself, not afterwards.
Different start dates. Your 036 and your RETA registration should show the same date.
Losing your lump sum. If you want the SEPE pago único, apply before you register with social security.
Following old guides. Form 037 no longer exists. Everything now goes through form 036.
Guessing your income too low. Social security compares what you paid with your real income each year and charges the difference. You can change your base up to six times a year in Import@ss.
Ignoring notifications. Social security writes to you online. An unopened notification counts as delivered after 10 days.
Billing EU businesses without the ROI. Ask for it on your 036 before you invoice a business in another EU country.
Invoicing software. If you use it, it must meet the Verifactu rules from 1 July 2027.
When a gestor is worth it
Paying for help makes sense if you hire staff, need an activity licence for premises, earn income in more than one country, want to apply for the Beckham Law, or are weighing up a limited company. You can also pay for a one-off review of your 036 and carry on alone after that.
Frequently asked questions
Does it cost anything to register?
No. Both registrations are free, and so is help from a public PAE. You start paying the monthly quota from your start date.
Can I use Cl@ve instead of a digital certificate?
Yes, for Censos WEB and Import@ss. The PAE Virtual needs a certificate, because you sign the DUE with it.
Can I be autónomo and employed at the same time?
Yes. It’s called pluriactividad, and you register as autónomo in the usual way.
How quickly does registration go through?
Through the PAE system, the Ministry of Industry reported in 2023 that 99% of autónomo registrations were completed in under 24 hours.
Official sources
Tax Agency: form 036 and Censos WEB
Import@ss: register as self-employed
Import@ss: practical guide to self-employment
