Modelo 036: Register as autónomo

Starting a business or going freelance in Spain is an exciting venture. However, it also means navigating the Spanish tax system. One of the first and most important modelos you will encounter is the Modelo 036. This comprehensive document officially registers your business activity with the tax agency. Getting it right from the start is crucial for a smooth journey. Until February 2025, Spain had a separate Modelo 037 (simplified version), but this has now been merged into a simplified version of Modelo 036.

‍

What is modelo 036?

Modelo 036 is the standard form used to register with the Censo de Empresarios, Profesionales y Retenedores (Census of Entrepreneurs, Professionals and Withholders). Think of it as your official introduction to the Agencia Tributaria. Filing this modelo declares your intention to start an economic activity.

‍

This modelo serves several key purposes:

• Registration: It officially registers you as a freelancer (autónomo) or business entity.
• Tax Obligations: It defines your tax responsibilities, such as which taxes you need to pay (like IVA and IRPF).
• Information Updates: It is also used to communicate any changes to your business details, like a change of address or a new activity.
• Deregistration: Finally, you will use it to inform the tax agency when you cease your business activities.

Essentially, Modelo 036 is the master key that unlocks your ability to operate legally and issue invoices in Spain.

‍

Who needs to file Modelo 036?

A wide range of individuals and entities must file Modelo 036. You will need to complete this modelo if you are:

• Becoming a freelancer (autónomo): Anyone starting self-employment in Spain must file it to register their professional activity.
• Starting a company (S.L., S.A., etc.): All new business entities must register using this modelo.
• An association or civil society: Non-profits and other associations that carry out economic activities need to file it.
• A non-resident operating in Spain: If you are not a resident but have a permanent establishment or earn income in Spain, you may need to file.
• Joining an intra-community operator registry: Businesses that will trade goods or services with other EU member states must register for the ROI (Registro de Operadores Intracomunitarios) using this modelo.

‍

How to complete Modelo 036?

Filling out Modelo 036 can seem intimidating due to its length. However, you only need to complete the sections relevant to your specific situation. The modelo is structured logically to guide you. You can file it online through the Agencia Tributaria's website using a digital certificate or Cl@ve PIN.

‍

Here is a breakdown of the key pages and what they require.

‍

Page 1: Identification and cause for filing

This is the starting point. Here, you will provide your personal details and state why you are filing the modelo.

• Boxes 100s: Enter your NIF (tax identification number), full name and commercial name if you have one.
• Box 111 (Causas de presentación): This is crucial. You must check the box that corresponds to your reason for filing. The most common is "A1 - Alta en el censo de empresarios," which means you are registering for the first time. If you are changing data, you'd select "Modificación," and to deregister, you'd choose "Baja."

Page 2: Personal and business address details

This page is for your identification and location information. It is divided into two sections:

• Section A (Identificación): This confirms your personal details, including your full name and NIF.
• Section B (Notificaciones): You must provide a domicilio fiscal (tax address), which is your official address for tax purposes. You can also provide a separate address specifically for receiving notifications from the tax agency. Ensure these details are accurate, as all official communications will be sent here.

Page 4: Registration of Economic Activity

This is one of the most important sections. Here you define the business activity you will undertake.

• Alta en la actividad: Indicate the start date of your activity.
• Epígrafe IAE (Impuesto sobre Actividades Económicas): You must choose a code that represents your business activity. The IAE is a long list of codes classifying different professions and business types. Selecting the correct epígrafe is vital as it determines your tax obligations.
• Lugar de realización: Specify where the activity will take place. This is typically your office or home address if you work from home.

Page 5: Value added tax (IVA)

On this page, you declare your IVA (VAT) obligations.

• Box 501: Indicate the start date of your IVA obligations, which should match your activity start date.
• Régimen de IVA: You must select the IVA regime that applies to you. Most freelancers and small businesses will fall under the Régimen General (General Regime). However, other special regimes exist, like the Recargo de Equivalencia for retailers.

Page 6: Personal income tax (IRPF)

This page is for declaring your obligations regarding IRPF (Impuesto sobre la Renta de las Personas Físicas) or personal income tax.

• Box 600: Check this box if you are required to make quarterly advance payments of your income tax via Modelo 130. This applies to most freelancers who don't have a high percentage of their invoices subject to withholding (retención).
• Retenciones: If your professional services require clients to withhold a portion of your invoice payment (currently 15% for most professionals), you will manage this here.

Page 7: Withholdings and other taxes

This page covers other potential tax obligations.

• Retenciones de alquileres: If you rent a commercial property for your business, you must withhold a portion of the rent and pay it to the tax agency. Check the corresponding box here.
• Registro de Operadores Intracomunitarios (ROI): If you plan to invoice clients or buy from suppliers in other EU countries, you must register for the ROI by checking box 582. This will grant you an EU VAT number.

After completing all relevant sections, you will finalize the modelo with the date and your digital signature.

‍

Common mistakes to avoid

A mistake on your Modelo 036 can lead to incorrect tax obligations, fines or administrative headaches. Here are some common errors to watch out for:

1. Choosing the Wrong IAE Epígrafe: Selecting a code that doesn't accurately represent your activity can result in paying the wrong taxes. Research the IAE codes carefully.
2. Forgetting to Register for the ROI: If you plan to work with EU clients, failing to register for the ROI means you cannot issue invoices without Spanish IVA, making your services more expensive and complicated for the client.
3. Incorrectly Stating Tax Regimes: Choosing the wrong IVA or IRPF regime can cause significant issues. For example, a retailer who should be in the Recargo de Equivalencia but registers in the General Regime will file their IVA incorrectly.
4. Mixing Up Dates: Ensure your activity start date is consistent across all sections (activity, IVA, IRPF). This date should not be before the date you file the modelo.
5. Not Updating Your Information: Filing Modelo 036 is not a one-time task. You must file it again to report any changes, such as a new business address, adding a new activity or ceasing your operations. Failure to do so can lead to penalties.