Guide for Freelancers (Autónomos) in Spain

Everything you need to know to work as a self-employed professional in Spain, from registration to your tax obligations.

Being a Freelancer in Spain: What Does It Mean?

"Autónomo" is the Spanish term for a self-employed worker or freelancer. While it offers great flexibility, it comes with key responsibilities. There is no legal separation between your personal and business assets, meaning you are liable for any potential debts with all your personal property.

1. Essential Steps to Register

To start working as a freelancer, you must register with two different bodies:

Registration with the Tax Agency (Hacienda): You must file Form 036 or 037 (census declaration). This is where you declare the start of your activity, your IAE (Economic Activities Tax) code, and your tax regimes for VAT and IRPF.
Registration with Social Security (TGSS): You must enroll in the Special Regime for Self-Employed Workers (RETA). This gives you access to benefits like public healthcare and a state pension. This must be done before you start your activity or within 60 days of registering with Hacienda.

3. Main Taxes for Freelancers

Your primary tax obligations involve two main taxes, which are filed quarterly:

IRPF (Personal Income Tax)

You pay tax on your business profits (income minus deductible expenses). Quarterly, you make a prepayment of 20% of your profits via Form 130. The final settlement is done in your annual tax return (Form 100).

VAT (Value Added Tax or "IVA")

You must add VAT (usually 21%) to your invoices and can deduct the VAT from your professional expenses. The difference is paid quarterly to the Tax Agency using Form 303. An annual summary (Form 390) is also required.

IRPF Withholdings

If you invoice Spanish companies or professionals, you must include a withholding on the invoice (7% for new freelancers, 15% general rate). Your client pays this amount to the Tax Agency on your behalf, and it counts as a pre-payment of your IRPF.

4. Other Key Obligations

Invoicing: You must issue legal invoices that meet all formal requirements (numbering, tax details, itemized breakdown, etc.).
Record Keeping: You are required to maintain official records of issued invoices, received invoices, and investment assets.
Work Permit: If you are a non-EU citizen, you will need a visa or residence permit that allows you to be self-employed.
Digital Certificate: This is practically essential for managing all your administrative tasks online with the government.

Thinking of Becoming a Freelancer?

The bureaucracy can be complex. We offer specialized advice to manage your registration, understand your obligations, and optimize your taxes from day one.

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