The full guide
Who needs to register as autónomo?
Anyone working for themselves in Spain on a regular basis: freelancers, consultants, sole traders and people on the digital nomad visa who work as freelancers. The UGE’s official guidance is clear that freelance digital nomads must join Spain’s self-employed scheme. Non-EU residents need a residence permit that allows self-employment.
Registration in two parts
| Where | What you file | When |
|---|---|---|
| Tax Agency (Hacienda) | Form 036: tax census registration, activity code, VAT and income tax regime | Before you start |
| Social security (TGSS) | Registration in the RETA self-employed scheme, online through Import@ss | Up to 60 days before you start, and no later than your start date |
You’ll need your NIE, social security number and ideally a digital certificate to do it online.
How much do autónomos pay in 2026?
New autónomos can pay a flat rate of €80 a month for their first 12 months, extendable for another 12 if their net income stays below the minimum wage. After that, contributions depend on your expected net monthly income:
| Net monthly income | Minimum monthly contribution |
|---|---|
| Up to €670 | €205.88 |
| €900 to €1,166.70 | €267.65 |
| €1,300 to €1,700 | €302.65 |
| €2,030 to €2,330 | €401.47 |
| €3,190 to €3,620 | €478.68 |
| Over €6,000 | €607.35 |
These are selected brackets from the 2026 table. Social security compares your estimate with your real income after Hacienda processes your tax return and charges or refunds the difference. You can change bracket up to six times a year.
Quarterly and annual filings
| Form | What it’s for | Deadline |
|---|---|---|
| 303 | Quarterly VAT return | 20 April, 20 July, 20 October, 30 January |
| 130 | Quarterly income tax payment on account | Same dates |
| 390 | Annual VAT summary | 30 January |
| 100 | Annual income tax return (Renta) | April to 30 June |
If you invoice Spanish businesses as a professional, they usually withhold 15% income tax (7% in your first three years) on your invoice, and you may not need to file form 130. Spain’s new invoicing software rules, known as Verifactu, will apply to autónomos from 1 July 2027.
Common mistakes
Working before registering. Registering late can mean losing the flat rate and paying surcharges.
Underestimating income. The annual adjustment can bring a large bill if your estimate was too low.
Missing quarterly deadlines. Late filing triggers surcharges. Put the four dates in your calendar.
Keeping poor records. Keep every invoice and expense receipt. Deductible expenses lower your tax.
Frequently asked questions
Can I be employed and autónomo at the same time?
Yes, this is called pluriactividad. You pay into both schemes and may get part of the excess refunded.
Do I need a gestor?
It isn’t compulsory, but many new autónomos use one for registration and quarterly returns. See questions to ask before hiring an accountant.
Is the flat rate available to foreigners?
Yes, if you haven’t been self-employed in Spain in the previous two years (three if you used the flat rate before).
