Modelo TA.0521 is the official application used to register, modify or cancel your enrollment in the RETA. Filing this modelo is a legal requirement for anyone starting a self-employed activity in Spain. It ensures that you are covered by the public social security system, giving you access to healthcare, pensions and other benefits.
Think of it this way: while Modelo 036 tells the tax agency (Agencia Tributaria) that you are earning money, Modelo TA.0521 tells the Social Security administration that you are a working professional. Both are mandatory and work in tandem to formalize your status as an autónomo.
Filing this modelo establishes your obligation to pay monthly social security contributions, known as the cuota de autónomo. This payment is crucial, as it funds your access to public services and builds your contribution history for future benefits like retirement.
Who needs to file Modelo TA.0521?
Anyone who carries out an economic activity on their own account in Spain must file Modelo TA.0521. This includes a wide range of professionals and business owners:
- Freelancers and Independent Professionals: This is the largest group, covering consultants, designers, translators, programmers and any other professional offering services independently.
- Sole Traders: Individuals running a small business, such as a shop or a cafe, on their own.
- Company Directors: Managing partners or directors (administradores) of certain types of companies (like a Sociedad Limitada) who have significant control may be required to register as autónomos.
- Economically Dependent Self-Employed Workers (TRADEs): Freelancers who earn at least 75% of their income from a single client.
- Family Members Collaborating in the Business: Spouses or other relatives who work in the family business but are not salaried employees.
Essentially, if you are not an employee on a payroll, you almost certainly need to register in the RETA by filing this modelo.
How to complete Modelo TA.0521?
You must file Form TA.0521 within 60 calendar days before starting your activity, but no later than the official start date you declared on your Modelo 036. Filing can be done online through the Social Security's electronic portal, Import@ss, which requires a digital certificate, Cl@ve PIN or via SMS.
The form is broken down into several sections. Let's explore the most important ones.
1. Applicant's data
This initial section is for your personal identification.
- NIF/NIE: Your Spanish tax identification number.
- Full Name: Your complete name as it appears on your official documents.
- Social Security Number (NAF): Your Número de Afiliación to the Social Security system. If you have worked in Spain before as an employee, you will already have one. If not, one will be assigned to you.
- Date of Birth and Contact Information: Provide your birth date, phone number and email address.
2. Reason for application
Here, you state why you are filing the modelo. The primary options are:
- Alta (Registration): Select this if you are registering as an autónomo for the first time or re-registering after a period of inactivity. You must specify the start date of your activity, which should align with the date on your Modelo 036.
- Baja (Deregistration): Used when you cease your self-employment activity.
- Variación de Datos (Data Modification): If you need to change information, such as your contribution base or business activity code.
3. Economic activity data
This is a critical part of the modelo where you describe your work.
- Código IAE: Enter the Impuesto sobre Actividades Económicas code that describes your professional activity. This must be the same code you used when filing Modelo 036.
- Código CNAE: The Clasificación Nacional de Actividades Económicas is another activity code used for statistical purposes. It should correspond to your IAE code. The online system often helps you find the correct CNAE based on your IAE.
- Address of Activity: State the physical location where you will carry out your work.
4. Contribution base and benefits
In this section, you define your monthly social security contributions and the benefits you want to be covered for.
- Contribution Base (Base de Cotización): Since the 2023 reform, your contribution is based on your estimated net monthly income (rendimientos netos). You must choose one of the 15 contribution brackets that corresponds to your expected earnings. You can change this base up to six times per year as your income fluctuates. For new autónomos, you can opt for the "tarifa plana", a reduced flat rate for the first 12-24 months.
- Coverage for Professional Contingencies (Coberturas de contingencias profesionales): This is mandatory coverage for work-related accidents and illnesses. You must select a mutua colaboradora, a private entity that manages these benefits on behalf of Social Security.
- Coverage for Cessation of Activity (Cese de Actividad): This is optional but highly recommended. It acts as an unemployment benefit for the self-employed if you are forced to stop your activity.
- Coverage for Temporary Incapacity (Incapacidad Temporal): Coverage for common (non-work-related) illness or injury is mandatory.
5. Bank account details
Finally, you must provide the IBAN for a Spanish bank account from which your monthly cuota de autónomo payments will be automatically debited.
After reviewing all the information for accuracy, you can submit the modelo electronically. You will receive a confirmation document (resolución) confirming your successful registration in the RETA.
Common mistakes to avoid
- Missing the Deadline: You must register before or on the day you start your activity. Late registration can result in financial penalties and the loss of eligibility for initial bonuses like the tarifa plana.
- Mismatching Information: Ensure the start date and IAE code on your TA.0521 are identical to what you declared on your Modelo 036. Any discrepancy can cause administrative problems.
- Incorrectly Estimating Income: Choosing a contribution bracket that is too low for your actual earnings can lead to back-payments and fines at the end of the year. It's better to be realistic or slightly overestimate.
- Forgetting to Deregister: If you stop your business activities, you must file a baja using both Modelo 036 and Modelo TA.0521. If you don't, Social Security will continue to charge you the monthly fee.
