Deciding to work for yourself in Spain is a big moment. It often comes with equal parts excitement and questions. Where do I register? What documents do I need? How do taxes work? Will I miss a deadline I didn't even know existed?
Becoming an autónomo in Spain involves a series of steps with the tax and social security offices. While the process can seem complex, it's manageable once broken down. This guide will walk you through each stage, from getting your necessary identification to managing your invoicing and taxes, so you can start your freelance journey with confidence.
Before you start
Before you can register as an autónomo, you need the right to live and work in Spain. This is a crucial first step.
- For EU/EEA/Swiss Citizens: Your right to live and work in Spain is straightforward. You will need to register your residency and obtain your NIE (Número de Identificación de Extranjero), which is your foreign identification number.
- For Non-EU Citizens: You must have a visa or residence permit that explicitly allows you to work for yourself. This could be a specific self-employment visa or a residence permit with work rights.
Once you have your residency and work permissions sorted, you’re ready to tackle the official registration process.
Step-by-step guide to becoming an autónomo
Registering as an autónomo involves two main government bodies: the Spanish Tax Agency (Agencia Tributaria) and the Social Security system (Tesorería General de la Seguridad Social). You must register with both.
Step 1: Register with the Spanish Tax Agency (AEAT)
Your first stop is the tax office. Here, you'll declare your intention to start a business activity.
- Action: You need to file Modelo 036.
- Key Information: On this modelo, you will provide your personal details, select your business activity code (IAE) and choose your tax regime. The IAE code tells the tax office what kind of work you'll be doing.
- Deadline: You must file this modelo before you start any business activities.
Step 2: Register with Social Security (TGSS)
After informing the tax office, you must register with the social security system. This step is mandatory and ensures you have access to public healthcare and can contribute to your state pension.
- Action: You need to file the Modelo TA.0521.
- Key Information: This modelo registers you in the Special Regime for Self-Employed Workers (RETA). You'll provide your details and choose your contribution base, which determines your monthly social security payment.
- Deadline: You must register with social security within 60 days of registering with the tax agency.
For many new autónomos, this process can feel overwhelming. Tools designed for freelancers can simplify this. For example, Facturaz offers free registration as an autónomo within 24 hours for all its subscribers, handling the paperwork so you can focus on your business from day one.
Step 3: Get a digital certificate
A digital certificate is essential for an autónomo in Spain. It is your secure digital identity, allowing you to file taxes, submit modelos and communicate with government agencies online. It saves countless trips to administrative offices.
You can apply for it through the National Currency and Stamp Factory (FNMT) website, but the process often requires an in-person identity verification step. Some services, like Facturaz, allow you to apply for and receive your digital certificate remotely, streamlining another critical setup task.
Your responsibilities as an autónomo
Once you are officially registered, you have ongoing responsibilities, primarily related to invoicing and taxes.
Invoicing requirements
Your invoices are official records of your business activity. Spanish law, including the new Verifactu regulation, has strict requirements for what an invoice must include.
- Sequential Numbering: Invoices must have a unique, sequential number.
- Key Details: They must include your full name and NIF/NIE, your client's details, a description of the service, the date and the breakdown of taxes (IVA and IRPF).
- Verifactu Compliance: Under new rules, invoices must be generated in a specific format (like XML) and often include a QR code for verification.
Using a compliant invoicing tool is the simplest way to meet these obligations. For example, Facturaz creates professional, Verifactu-compliant invoices and allows you to send them directly to clients.
Tax obligations
As an autónomo, you will primarily deal with two types of taxes: Value Added Tax (IVA) and Income Tax (IRPF).
- IVA (VAT): Most freelancers add IVA (usually 21%) to their invoices. Every quarter, you must file Modelo 303, where you declare the IVA you've collected and subtract the IVA you've paid on business expenses. The difference is what you pay to the tax office.
- IRPF (Income Tax): This is the tax on your profits.
- Quarterly Payments: You'll make advance payments on your income tax by filing Modelo 130.
- Withholding on Invoices: If your clients are Spanish companies or other autónomos, you may need to apply an IRPF withholding (retención) on your invoices (usually 15% or 7% for your first two years). This is an advance payment your client makes on your behalf.
- Annual Tax Return: At the end of the year, you file an annual income tax return (Declaración de la Renta) to settle your total tax liability.
Managing these tax models can be the most challenging part of being an autónomo. A good accounting platform can automate this. With Facturaz, you can generate tax modelos like the 130, 303 and 349 directly from your recorded invoices and expenses, turning a complex task into a routine.
Simplify your autónomo journey
Becoming a freelancer in Spain opens up a world of independence and flexibility. While the administrative steps are necessary, they don't have to be a barrier. The key is to understand the process and use the right tools to streamline your obligations.
An all-in-one platform like Facturaz is designed to support freelancers through every step. From free registration and obtaining your digital certificate to creating compliant invoices, tracking expenses and preparing your tax modelos, we help you take control of your finances. This allows you to focus less on paperwork and more on what you do best: growing your business.
Ready to empower your freelance journey? Explore how Facturaz can simplify your financial management and give you the peace of mind you need.
