By Arturo García de la Cruz · Immigration Lawyer at MoveWise · Last updated: 6 November 2026

⚠️ Important: This guide explains how the rules work in general. It is not tax advice. MoveWise is an immigration consultancy, not a tax adviser: before you make any tax decision, speak to a qualified tax adviser (in Spain an asesor fiscal).

💡 The short answer: To work as self-employed (autónomo) in Spain you need an NIE, a registration in the tax census with the Agencia Tributaria on Modelo 036, and a registration in the Social Security self-employed regime (RETA) through Import@ss. New autónomos who qualify can request a reduced quota for the first 12 months, described by the Seguridad Social as €80 a month, plus the MEI surcharge. After that, contributions depend on your net income, and you file periodic VAT and income tax returns. Which returns apply to you is a question for a qualified tax adviser.

Key facts for 2026

• Two registrations: the tax census with the Agencia Tributaria (Modelo 036) and Social Security in RETA (one.gob.es).
• Modelo 037 no longer exists: it was abolished by Orden HAC/1526/2024, in force since 3 February 2025 (BOE).
• Reduced quota (tarifa plana): €80 a month for the first 12 months according to the Seguridad Social, plus the MEI surcharge (Import@ss shows the exact 2026 amount); it must be requested when you register (art. 38 ter Ley 20/2007).
• Income-based contributions: your base depends on your expected net income, within 15 brackets; in 2026 the 2025 tables continue to apply (Orden PJC/297/2026, art. 18).
• Total RETA rate 2026: 31.50% of your base with full coverage (Orden PJC/297/2026, art. 18; Ley 31/2022, art. 122).
• Quarterly VAT (Modelo 303): filed 1–20 April, July and October, and 1–30 January for the fourth quarter (AEAT).
• Income tax payments on account (Modelo 130): same windows, unless at least 70% of your professional income was subject to withholding in the previous year (AEAT).
• Digital Nomad Visa: self-employed holders must register in RETA; a home-country certificate cannot replace it (UGE-CE FAQ).

This guide is for freelancers and independent professionals who need to register as self-employed in Spain, including people approved for the Spain Digital Nomad Visa as self-employed. You will learn the registration steps in order, how contributions work in 2026, what an invoice must contain, which recurring filings exist and how to stop.

It is written by MoveWise's Spain Legal Managers, who guide self-employed residence applicants through registration every month, and every rule links to an official source. The main pitfall it helps you avoid: registering late, or forgetting to ask for the reduced quota when you register.

In this guide:

• What changed in 2026
• Is autónomo registration for you?
• How to register as autónomo, step by step
• Contributions: the tarifa plana and the income brackets
• Invoicing: what every invoice must contain
• Your recurring filings and calendar
• Autónomo registration on the Digital Nomad Visa
• Pausing or stopping your activity
• Your situation: what to check
• When you need a tax adviser
• Frequently asked questions
• How MoveWise can help

What changed in 2026

• Only Modelo 036. The simplified 037 was abolished in February 2025, so the census registration is now always on Modelo 036.
• MEI surcharge at 0.90%. For the self-employed, the intergenerational equity mechanism (MEI) is 0.90% of the base, paid by you (Orden PJC/297/2026, art. 18).
• 2025 brackets carried over. Until a new State Budget is approved, the 2025 net-income tables apply in 2026; the maximum base of the two top brackets rose to €5,101.20 a month (Real Decreto-ley 3/2026, art. 3).
• Invoicing software rules ahead. Under Real Decreto 1007/2023, as amended, invoicing software must meet new integrity and traceability requirements (the Verifactu system). For income-tax payers with a business activity, which includes most autónomos, the consolidated text sets the deadline before 1 July 2027. Ask your software provider and adviser whether and how it applies to you.

Is autónomo registration for you?

You register as autónomo when you work on your own account in Spain: you invoice clients rather than receive a salary.

✅ It applies to you if:

• you are a freelancer, consultant or sole trader living and working in Spain;
• you hold, or will hold, the Digital Nomad Visa as a self-employed professional;
• you are an employee switching to contractor with your foreign employer.

❌ It does not apply if:

• you are an employee of a foreign company covered by a certificate of coverage, or enrolled in Spain by your employer (see our guide to the Spain Digital Nomad Visa for employees);
• you live in Spain on the Non-Lucrative Visa, which does not allow you to work.

👉 Planning to work as a freelancer in Spain? Book a free consultation with a MoveWise Client Manager — we will tell you whether the Digital Nomad Visa as self-employed fits your clients and income.

How to register as autónomo, step by step

The order matters: tax census first, then Social Security, both before you start invoicing.

What to have ready: your NIE and the document that shows your residence status (for Digital Nomad Visa holders, the approval resolution), a Spanish address, a bank account for direct debits, a description of your activity and a start date.

1. Get your NIE. Foreign nationals need a foreigner identification number (NIE), which also works as their tax number (NIF). Non-EU nationals also need a residence status that allows self-employed work (one.gob.es). See our guides to the NIE and the NIF.
2. Get a way to sign online. A digital certificate or Cl@ve lets you file both registrations yourself. According to administracion.gob.es, you can register for Cl@ve with your NIE and a mobile number at a registration office, online with an invitation letter or video call, or through the Cl@ve app. Without either, an adviser or an Entrepreneur Service Point (PAE) can file for you.
3. Find your activity code. Every activity is classified under an epígrafe of the Tax on Economic Activities (Impuesto sobre Actividades Económicas, IAE). The AEAT points to its online search tool (Buscador de Actividades) to see how an activity is classified. Individuals are exempt from paying IAE, but they still file the census declaration on Modelo 036. Which code describes your work is a question to confirm with an adviser.
4. Register in the tax census (Modelo 036). The Agencia Tributaria's Modelo 036 is the census declaration to register, change or end an activity. You declare your activity, its start date, your tax address and the tax obligations that follow from it. Choosing the obligations is technical, so have it checked by a tax adviser.
5. Register in RETA through Import@ss. In Import@ss you give your expected net income, choose a base within your bracket and request the reduced quota if you qualify. You also state which body covers sick pay, work accidents and cese de actividad: the public managing body or a collaborating mutual insurer (mutua colaboradora), under art. 83 of the General Social Security Law. If you have no Social Security number (NUSS) yet, you get it as part of the registration.
6. Start invoicing. From your start date you issue invoices and keep records for your periodic returns. Contributions are charged by direct debit every month.

Alternative: at a PAE, or online through the CIRCE system, a single electronic document (DUE) sends your tax and Social Security registration to both authorities at once (one.gob.es).

💡 Pro tip: Use the same start date on Modelo 036 and in RETA, and save both receipts as PDFs. Residence renewals and later procedures ask for proof of your registration.

⚠️ Common mistake: Registering after you start working. According to one.gob.es, a registration filed after you have started working is treated as late for all purposes. Register first, then invoice.

Contributions: the tarifa plana and the income brackets

This section explains how contributions work and gives one illustrative estimate. Import@ss has a simulator that shows an approximate quota before you register.

The reduced quota (tarifa plana)

• Who: people registering in RETA for the first time, or not registered in the previous 2 years (3 years if they already had the reduction), under art. 38 ter of Ley 20/2007.
• How much: €80 a month according to the Seguridad Social, plus the MEI surcharge. The page refers to registrations in 2023–2025; Import@ss shows the exact amount that applies when you register.
• How long and when: 12 full calendar months, requested in the registration itself.
• Second year: 12 more months only if your net income stays below the annual SMI, requested before the second period starts. If your income turns out higher, the Seguridad Social reclaims the difference.

The income-based brackets

Since 1 January 2023, self-employed people contribute according to their net income (rendimientos netos). The 2026 table in art. 18 of Orden PJC/297/2026 has a reduced table with 3 brackets for net income below €1,166.70 a month and a general table with 12 brackets above it. Minimum bases go from €653.59 a month in the lowest bracket to €1,928.10 in the highest.

• How net income is measured. According to the Seguridad Social, it is your yearly net income from all your self-employed activities, with a general 7% deduction for expenses (3% for certain company directors and partners), expressed as a monthly average.
• Changing your base. You can change it every two months, up to six times a year; each change takes effect on the first day of the month after the request period.
• Regularisation. The bases you pay are provisional. Once the tax authority reports your actual income, the Seguridad Social charges or refunds the difference (art. 308 of the General Social Security Law).
• Employed and self-employed at once (pluriactividad). You report all your activities. Art. 313 of the same law allows a refund of part of your self-employed contributions when the combined contributions exceed a threshold set by the State Budget; whether it applies is a question for your adviser.

⚠️ Illustrative estimate, not a tax calculation. These figures are rough estimates to give you an idea of the order of magnitude. They are not a tax calculation and must not be relied on: the real result depends on your whole situation (your actual net income, the base you choose, reductions, other activities, the year-end regularisation). Always ask a fiscal lawyer or an experienced accountant to run your exact numbers.

Assumptions:

• A self-employed person in RETA in 2026, past the reduced-quota period, with full coverage (common and professional contingencies, cese de actividad, training).
• Two round levels of monthly net income, as the Seguridad Social measures it: €1,500 and €3,000.
• Official 2026 inputs: the bracket table and the rates of 28.30% common contingencies, 1.30% professional contingencies and 0.90% MEI (Orden PJC/297/2026, art. 18), plus 0.90% cese de actividad and 0.10% training (Ley 31/2022, art. 122, carried over). Total: 31.50%.
• Left out: income tax, VAT, any reductions and the year-end regularisation.

Steps:

• €1,500 a month: general table, bracket 2 (more than €1,300 up to €1,500), bases €960.78 to €1,500. At the minimum base: €960.78 × 31.50% ≈ €303 a month. At the maximum base of the bracket: about €473.
• €3,000 a month: general table, bracket 8 (more than €2,760 up to €3,190), bases €1,437.91 to €3,190. At the minimum base: €1,437.91 × 31.50% ≈ €453 a month. At the maximum base of the bracket: about €1,005.
• First 12 months, if you qualify: the reduced quota, which the Seguridad Social describes as €80 a month plus MEI. No official 2026 figure is published; Import@ss shows the exact amount when you register.

In round terms, at the minimum base of each bracket, the monthly quota in this example is about €303 at €1,500 of net income and about €453 at €3,000. Which base suits you depends on conditions this example ignores; a fiscal lawyer or an experienced accountant can tell you.

⚠️ Common mistake: Letting a monthly direct debit fail. Under art. 20.3 of the General Social Security Law, a quota not paid on time loses its reduction for the periods not paid, and late-payment surcharges apply (art. 30).

More on what contributions give you access to in our guide to Spanish Social Security for expats.

Invoicing: what every invoice must contain

Under art. 6 of the Invoicing Regulation (Real Decreto 1619/2012), a full invoice includes, among other details:

• a number, and series where used, numbered consecutively within each series;
• the date of issue, and the date of the service if it is different;
• the full name of the issuer and of the client, and their addresses;
• your tax number (NIE/NIF) and, in certain cases, the client's;
• a description of the service, with the taxable amount and unit price;
• the VAT rate applied and the VAT amount, shown separately;
• where a service is exempt, a reference to the exemption.

Whether a specific invoice carries Spanish VAT, and which wording it needs, depends on the client and the service: ask your adviser before you issue your first one.

Your recurring filings and calendar

Once registered, you file periodic returns with the Agencia Tributaria. Which ones apply depends on your activity and situation; here we only explain what they are for.

• Modelo 303, VAT (IVA): the periodic VAT return. Quarterly filers submit it from the 1st to the 20th of April, July and October, and from 1 to 30 January for the fourth quarter.
• Modelo 390, annual VAT summary: generally required from VAT taxpayers who file periodic returns, with some exemptions listed by the AEAT.
• Modelo 130, income tax payments on account: for activities taxed under direct assessment, in the same quarterly windows. Professionals do not file it if at least 70% of their income in the previous year was subject to withholding.
• Annual income tax return (declaración de la renta): where your business income is declared for the year. For tax year 2025, the AEAT opened online filing on 8 April 2026 and closed it on 30 June 2026 (25 June for returns paid by direct debit).
• Monthly: your RETA quota, by direct debit.
• Other returns may apply depending on your activity, for example if you hire staff or rent premises. Your adviser will tell you which.

VAT on services to clients abroad

Whether you charge Spanish VAT on services to foreign clients depends on who the client is (a business or a private person) and where they are based. It can also require additional registrations. Ask a qualified tax adviser before you issue your first invoice to a foreign client.

Income tax: residence and the Beckham Law

Whether you are tax resident in Spain depends on the facts of each year. The Agencia Tributaria's criteria include spending more than 183 days in Spain in a calendar year or having your main economic interests here (AEAT). See our guide to tax residency in Spain.

The special regime for workers moving to Spain (the Beckham Law) is not listed for ordinary self-employed activity. The AEAT summary table includes employment contracts, company directors, activities certified as entrepreneurial and highly qualified professionals serving startups. For an overview, see taxes in Spain for expats.

Autónomo registration on the Digital Nomad Visa

If you hold the Digital Nomad Visa as self-employed, registration is part of keeping your permit, not only a tax matter.

• ✅ RETA is mandatory. The UGE-CE says self-employed holders must register in RETA, and a certificate under a bilateral agreement cannot replace it.
• ✅ Register immediately after approval. The UGE-CE warns that if a later review finds you never registered, the authorisation can be extinguished, for you and your dependent family members.
• ✅ A PAE can help. If you have no digital certificate, a PAE can file your tax and Social Security registration for you, using your approval.
• ✅ Spanish clients within limits. Self-employed holders may work for companies in Spain up to 20% of their total professional activity (art. 74 bis Ley 14/2013).

💡 Pro tip: In our practice the registration can be completed in the same month your approval arrives, through a representative with a digital certificate, even before you have your TIE card. Keep the approval resolution at hand: it contains your NIE.

More in our guide on how to keep your Digital Nomad Visa in Spain and our Spain Digital Nomad Visa requirements checklist.

👉 Want a MoveWise Client Manager to check your self-employed Digital Nomad Visa file? — book a free consultation and we will explain what the visa requires before and after approval.

Pausing or stopping your activity

Stopping is two deregistrations, mirroring the two registrations.

1. Tax census. You file Modelo 036 to deregister within one month of ending your activity, under art. 11 of the General Tax Management Regulation (Real Decreto 1065/2007). Returns for the period you were active are still due.
2. RETA. You deregister in Import@ss. The TGSS's RETA deregistration manual (August 2026) gives 6 days from the end of the activity; a deregistration in time generally takes effect at the end of that month, and a late one only at the end of the month in which you report it.
3. Cese de actividad. This protection for self-employed people who stop working involuntarily has its own conditions, including at least 12 months of contributions for it within the previous 24 months (arts. 330 and 338 of the General Social Security Law). Your mutual insurer can tell you whether you qualify.
4. Coming back later. A new registration within 2 years (3 if you had the reduction) does not give a new reduced quota (art. 38 ter Ley 20/2007).

If your residence permit depends on your self-employed activity, stopping can affect the permit and its renewal: talk to us before you deregister.

Sole trader or company? Some autónomos later consider trading through a company. That is a tax and legal decision with consequences for your contributions and, on the Digital Nomad Visa, possibly your permit: take it with an adviser and with us, not on your own.

Your situation: what to check

These are the questions to raise, not the answers.

• Freelancer with clients only outside Spain: which IAE epígrafe describes your work, and how VAT applies to each type of client.
• Digital Nomad Visa holder: whether your registration is in place right after approval, and whether your Spanish clients stay within the 20% limit.
• Employee switching to contractor with the same company: what changes in your contract, invoices and Social Security.
• Employed and self-employed at once: how pluriactividad affects your base and any refund.
• Spouse helping in the business: whether they need their own registration.

When you need a tax adviser

This guide covers the process. Speak to a qualified tax adviser before you act if:

• you have clients in several countries, or businesses and private clients;
• you are switching from employee to contractor with the same company;
• you already own a company, here or abroad, or plan to create one;
• you are a US citizen, or have income, pensions, property or crypto in other countries;
• you are choosing your contribution base or estimating your net income;
• you are leaving Spain or stopping your activity part-way through a year;
• your spouse or family members will also work or be included in your activity.

Frequently asked questions

How do I become autónomo in Spain?

You need an NIE, a census registration with the Agencia Tributaria on Modelo 036 and a registration in RETA through Import@ss, in that order and before you start working. You can file both yourself with a digital certificate or Cl@ve, or through a PAE or an adviser.

Can I still use Modelo 037?

No. Modelo 037, the simplified census form, was abolished by Orden HAC/1526/2024, in force since 3 February 2025. All census registrations now use Modelo 036.

How much is the tarifa plana in 2026?

The Seguridad Social describes it as €80 a month for the first 12 months, plus the MEI surcharge. You must ask for it when you register in RETA, and Import@ss shows the exact amount before you confirm.

How much does an autónomo pay in Social Security in 2026?

It depends on your net income. After the reduced-quota period, the total rate is 31.50% of a base chosen within your income bracket; at the minimum base, that is about €303 a month at €1,500 of monthly net income and about €453 at €3,000. These are rough estimates; ask an adviser for your figure.

How do I choose my IAE activity code?

You look up how your activity is classified with the AEAT's online search tool and declare the epígrafe on Modelo 036. Individuals do not pay IAE, but the code still matters for your census registration. Confirm the right code with a tax adviser.

How do I stop being autónomo?

You deregister twice: from the tax census on Modelo 036, within one month of ending your activity, and from RETA in Import@ss, within the short deadline the Seguridad Social sets. Returns for the active period are still due, and stopping can affect a residence permit linked to your activity.

Can I register as autónomo before I have my TIE?

In our practice, yes: what you need is your NIE and a residence status that allows self-employed work, which the Digital Nomad Visa approval gives you. Registration can be filed through a representative with a digital certificate.

Do I charge VAT to clients outside Spain?

It depends on who the client is and where they are based. Services to businesses and to private clients, inside or outside the EU, can be treated differently. Ask a qualified tax adviser before you invoice a foreign client.

Can autónomos use the Beckham Law?

The Agencia Tributaria's summary does not list ordinary self-employed activity. It covers employment contracts, company directors, certified entrepreneurial activities and highly qualified professionals for startups. Check your case with a tax adviser.

Do I need a gestor or tax adviser?

The law does not require one, but the filings are frequent and technical. Many autónomos use a gestoría or an asesor fiscal for their returns. Take advice before you register, not after your first return.

How MoveWise can help

MoveWise handles the immigration side: the Digital Nomad Visa as self-employed and the registrations that belong to it.

• Module 1, eligibility assessment: a Legal Manager reviews your contracts, invoices and clients and tells you whether the Digital Nomad Visa as self-employed fits.
• Module 2, full preparation and submission: we prepare and file your application, answer any request for documents and, where it is part of our service, coordinate your Modelo 036 and RETA registration after approval.
• Tax questions: we do not give tax advice, file returns or choose your tax options. We can introduce you to independent qualified tax advisers we work with.
• Later: your Digital Nomad Visa renewal, where contributions and taxes must be up to date.

We stand behind our visa work with a full refund of our fee if your application is refused, under the conditions of our service agreement. You can read what our clients say in more than 500 client reviews on Trustpilot.

👉 Book a free consultation with a MoveWise Client Manager — tell us about your clients and income, and we will explain your residence options before you register.

Sources and legal references

• one.gob.es, registration of individual entrepreneurs (self-employed)
• administracion.gob.es, how to register for Cl@ve
• Agencia Tributaria, Tax on Economic Activities (IAE): exemption for individuals and activity search
• Agencia Tributaria, Modelo 036 (census declaration: registration, changes, deregistration)
• Orden HAC/1526/2024, abolition of Modelo 037, BOE
• Seguridad Social, contribution system for the self-employed (brackets, net income, reduced quota, base changes)
• Seguridad Social, Import@ss for the self-employed
• TGSS, RETA deregistration manual (August 2026)
• Ley 20/2007, Self-Employed Workers' Statute, art. 38 ter (consolidated text), BOE
• Real Decreto Legislativo 8/2015, General Social Security Law, arts. 20, 83, 308, 313, 330 and 338 (consolidated text), BOE
• Real Decreto-ley 3/2026, Social Security measures for 2026, BOE
• Orden PJC/297/2026, 2026 contribution rules (art. 18: RETA brackets and rates), BOE
• Ley 31/2022, State Budget 2023, art. 122 (cese de actividad and training rates, carried over), BOE
• Real Decreto 1619/2012, Invoicing Regulation, art. 6 (consolidated text), BOE
• Real Decreto 1007/2023, invoicing software requirements (Verifactu), final provision 4 (consolidated text), BOE
• Real Decreto 1065/2007, General Tax Management Regulation, art. 11 (consolidated text), BOE
• Agencia Tributaria, Modelo 303 filing deadlines
• Agencia Tributaria, Modelo 390: who must file
• Agencia Tributaria, payments on account (Modelos 130 and 131)
• Agencia Tributaria, start of the 2025 income tax campaign (press release, 8 April 2026)
• Agencia Tributaria, tax residence in Spain (art. 9 LIRPF)
• Agencia Tributaria, special regime for workers moving to Spain: summary table
• UGE-CE, Digital nomads FAQ (RETA for self-employed, registration after approval, PAE)
• Ley 14/2013, art. 74 bis (international telework, 20% rule), consolidated text, BOE

This article is general information about Spanish tax and Social Security rules for the self-employed, verified on 6 November 2026. It is not tax, legal or financial advice and does not take your personal situation into account. Tax law and its interpretation change often. Always confirm your position with a qualified tax adviser before acting.

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