How to Become Self-Employed in Spain: 2026 Guide

Updated: 13 October 2026

Becoming self-employed in Spain involves several decisions: whether your immigration status permits the work, how to register your activity, what Social Security contributions you will pay and which tax returns you must file.

For an individual freelancer, the usual registration process involves Hacienda, the tax authority, and RETA, the Social Security scheme for self-employed workers. Foreign nationals must also check their right to carry out the proposed activity.

This guide explains the main steps for starting as an individual autónomo in 2026. Companies, regulated professions and cases involving another country’s Social Security system can require a different approach. Where a foral tax authority is competent, follow its applicable tax procedures.

What does being an autónomo mean?

An autónomo carries out an economic activity on their own account. This can include consulting, design, professional services, a shop or another independent business.

Registering as an individual autónomo and setting up a Spanish limited company, or SL, are different decisions. If you are comparing business structures, read our guide to autónomo vs SL in Spain.

For foreign nationals, business structure and immigration permission must be considered together. Forming a company does not, by itself, resolve your right to work in Spain.

The main steps at a glance

Complete the relevant registrations before starting work. Choosing the date of your first invoice is not a substitute for identifying when the activity actually begins.

Step 1: Check whether you can work as self-employed in Spain

EU, EEA and Swiss citizens

EU citizens have the right to work as self-employed people in another EU country. Spain’s EU registration procedure also covers EEA and Swiss citizens.

If you plan to live in Spain for more than three months, apply for EU residence registration within three months of entering Spain. This immigration registration is separate from your business registrations.

Non-EU nationals who already live in Spain

Check the conditions of your current residence authorisation, including whether it permits the proposed self-employed activity and whether restrictions apply.

Your NIE identifies you for administrative purposes. Tax registration does not replace a work authorisation where one is required.

For an overview of the different routes, see which residence and work permits in Spain allow you to work.

A non-lucrative residence authorisation permits residence without working. If that is your current status, assess the appropriate change of authorisation before starting a business. Our guide to changing from non-lucrative residence to a work permit explains that separate process.

Non-EU nationals applying from abroad

The general initial self-employed residence and work authorisation is a route for qualifying non-residents who want to carry out their own activity in Spain.

The application involves requirements concerning the activity, qualifications or experience, licences where applicable and sufficient investment. The initial authorisation lasts one year and is limited to an autonomous community and a sector of activity. Its visa, entry and Social Security stages must be coordinated.

This is a separate immigration procedure from completing the business registrations described below.

Freelancers using the digital nomad route

International remote work may fall under Spain’s digital nomad rules. Check the qualifying professional relationship, client restrictions and Social Security position.

For freelancers applying through the Digital Nomad route, the UGE’s published FAQs require registration in Spain’s self-employed Social Security scheme (RETA) and do not accept foreign coverage under a bilateral agreement as a substitute. Applicants should provide a commitment to register after authorisation and before starting the activity in Spain. Any situation potentially governed by EU Social Security coordination rules, including an A1 certificate, must be assessed separately. Private health insurance is not a substitute for compliance with the applicable Social Security rules.

Step 2: Prepare your information and start date

Before submitting the registrations, gather:

• Your identity and tax identification details.
• Your Social Security number, or NUSS/NAF.
• Your planned start date and business address.
• The relevant IAE and CNAE activity classifications.
• A forecast of your net earnings.
• Bank account details for contributions.
• Your residence authorisation, where applicable.

IAE and CNAE are different classification systems. Describe your actual activities accurately, including additional services you intend to offer.

Prepare access to the online services you will use, or arrange an authorised representative. Keep copies of submissions and check the resulting registrations, rather than relying only on a confirmation screen.

Step 3: Register with Hacienda using Modelo 036

You normally register your individual business in the tax census through Modelo 036.

Modelo 037 was abolished with effect from 3 February 2025. Instructions that still offer “036 or 037” need updating.

AEAT provides Censos WEB, an assisted service for individuals registering an activity for the first time. The full Modelo 036 process remains available for cases that require it.

Your registration should reflect:

• Your activity and its IAE classification.
• Where you carry it out.
• The relevant commencement date.
• The applicable VAT and income tax arrangements.
• Any withholding or other obligations arising from your circumstances.

AEAT requires the census registration before activities or operations begin. If you incur business expenses before starting to sell, check how the preparatory stage should be declared.

Do individual autónomos pay IAE?

Individuals are exempt from paying IAE. That exemption does not remove the need to identify and declare the activity correctly in the tax census.

Do not confuse selecting an IAE classification with owing an IAE tax bill.

Step 4: Register in RETA before starting

Apply through the Social Security Importass service for self-employed registration.

You can submit the RETA registration up to 60 days before the activity begins. This is not a 60-day grace period after registering with Hacienda.

During the process, you select the relevant activity information, contribution base, applicable benefits and collaborating mutual insurer, or mutua. Check that the effective date corresponds to the actual start of your activity.

Late registration can result in backdated contributions, loss of benefits and other consequences. Resolve any registration error promptly.

Keep both your tax and Social Security registration confirmations. They record different obligations.

How much does self-employment cost in Spain in 2026?

Your budget should distinguish Social Security contributions, taxes and operating costs. There is no single monthly figure that covers all three.

Ordinary Social Security contributions

Ordinary RETA contributions depend on the contribution base within the bracket associated with your expected net earnings. Turnover alone does not provide the complete calculation.

Use the official 2026 contribution calculator to estimate the ordinary contribution. Its results do not apply contribution discounts.

The system also includes an annual adjustment using actual earnings. Depending on the result, you may owe a difference or receive a refund.

Reduced contributions for eligible new registrations

Importass currently describes an €80 reduced monthly contribution for eligible new registrations during the first 12 months, with the applicable MEI contribution added. Treat €80 as the reduced amount before that addition, rather than a universal final bank charge.

Eligibility generally includes first-time registration or the required period outside RETA: two years, or three if you previously benefited from the reduction.

An additional 12 months may be available where the relevant annual net earnings are below the annual minimum wage and the extension conditions are met.

Check eligibility, request the benefit during registration and confirm the amount awarded. Special categories can have different rules.

Other costs to budget for

Your working budget may also include accounting support, professional insurance, equipment, premises and activity-specific fees.

Taxes require a separate cash-flow plan. Money collected as VAT, where applicable, should not be treated as freely available business income.

Step 5: Check licences and professional requirements

Some activities require a municipal licence, a prior notification or a declaration of responsibility. Others require recognised qualifications or professional membership.

Check the requirements for your actual activity, premises and location before opening or taking on work. Do not assume that every freelancer needs the same licence or that working from home removes all sector-specific requirements.

If you handle personal data, assess the relevant privacy obligations. There is no general requirement to register customer files with the AEPD: that filing obligation disappeared under the GDPR. Privacy compliance still matters.

Step 6: Identify your tax returns

The returns you file depend on your activity, tax regime and transactions. A generic list of forms is not a personalised filing calendar.

Modelo 390 is not compulsory for every person who files Modelo 303. Some taxpayers are exempt and instead provide the required annual information in their final VAT return.

For professional activities, the income tax payment-on-account exception generally applies when at least 70% of the activity’s income in the previous calendar year was subject to withholding. When starting, the test uses income from the relevant payment-on-account period. This exception does not apply automatically to every business.

Under ordinary IRPF rules, individuals who were registered in RETA at any point during the tax year must file their annual return even if their income was low. A special tax regime or cross-border situation requires its own assessment.

Hiring staff, renting premises or making other payments subject to withholding can add further returns. Establish your actual obligations before the first filing period.

What if your clients are outside Spain?

A foreign client does not automatically make every invoice VAT-free.

The treatment depends on the service, the customer’s business or consumer status and the applicable place-of-supply rules. Check each type of transaction, including any additional registration or reporting requirements, before using a standard invoice template for all overseas clients.

Step 7: Set up invoices, records and notifications

Prepare an invoicing process that records the required information, including numbering, dates, supplier and customer details, the service supplied and the applicable tax treatment. Ordinary invoices have specific content requirements.

Keep issued and received invoices, supporting documents and the records appropriate to your tax regime. Agree how you will track expenses, filing deadlines and official notifications.

Check your invoicing software

Spain’s billing software rules are relevant when choosing a system in 2026.

AEAT currently states that the mandatory adaptation deadline is 1 July 2027 for the affected taxpayers other than corporate income tax taxpayers, including individuals carrying out economic activities.

Check whether the rules apply to your situation. VERI*FACTU is a compliance modality within these software rules, rather than the name of a universal requirement to use that modality.

Frequently asked questions

Can I become self-employed with only a NIE?

A NIE alone does not establish your right to work. If you need immigration authorisation, confirm that it covers the planned activity before starting.

Can I invoice first and register afterwards?

Plan the registrations around when the activity begins. Hacienda registration is required before commencement, and a RETA application submitted after starting is late.

Do I need RETA registration if I earn below the minimum wage?

Low earnings are not an automatic exemption. Importass states that habitual self-employed economic activity requires registration regardless of the income generated. Whether a particular activity is habitual requires a proper assessment.

Can I keep an employed job and also freelance?

The Social Security system recognises pluriactividad, where employment and self-employment coexist. Check the separate registration and contribution obligations, together with the scope of your immigration permission.

Can I use a foreign company instead of registering as an autónomo?

A foreign company is not a shortcut around immigration, tax or Social Security requirements. The answer depends on your role, where the work takes place and the applicable rules. Review the structure before relying on it.

What happens if I stop trading?

Closing the activity requires the relevant tax and Social Security procedures. Check effective dates, outstanding filings and any consequences for your residence authorisation.

Legal review: Francisco Javier Theuer Carmona, immigration lawyer and member of the Granada Bar Association (ICAGR 7984). 

Last reviewed: 13 October 2026

How Nodisea can help

Nodisea can assess which immigration route fits your proposed activity and whether your current residence status permits it.

If you need a self-employed residence and work authorisation, explore our self-employed visa and permit service. For a first assessment of your circumstances, book a free immigration consultation.

Bring details of your current status, services, clients and intended start date so the immigration steps can be coordinated with the business setup.

Official sources

• AEAT: Modelo 036 and Censos WEB
• BOE: Order HAC/1526/2024 abolishing Modelo 037
• Importass: practical guide to self-employment
• Importass: 2026 contribution calculator
• Ministry of Inclusion: initial self-employed residence and work authorisation
• AEAT: income tax payments on account
• AEAT: billing software and VERI*FACTU FAQs
• AEPD: obligations under the GDPR