Spain · Autónomo registration
How to register as autónomo (self-employed)
Becoming autónomo takes two registrations, both free: tell the tax office with form 036, then join the self-employed Social Security scheme (RETA) through Import@ss. New autónomos may get a reduced flat rate.
What it is
To work for yourself in Spain you register as autónomo (self-employed). It takes two separate registrations, both free:
- With the tax office (Agencia Tributaria, often called Hacienda) using form 036.
- With Social Security, joining the self-employed scheme (RETA).
Before you start
You'll need:
- Your NIE (and TIE, if non-EU). Non-EU citizens also need a residence authorization that allows self-employment.
- Your Social Security number.
- A digital certificate or Cl@ve makes both steps possible online.
- To know which activity codes apply to your work (IAE for tax, CNAE for Social Security).
- A Spanish bank account for your monthly Social Security payments.
Steps
- Register with the tax office using form 036, the census declaration, on the Agencia Tributaria's electronic office. You state your activity, start date and tax options. (The simplified form 037 no longer exists; since February 2025 everyone uses 036.)
- Join the RETA through the Import@ss portal on the Social Security website. Do this before you start work; you can register up to 60 days in advance.
- Choose your contribution base. Monthly contributions depend on your expected net income, and you can adjust them during the year.
- Ask for the reduced rate for new autónomos (tarifa plana) when you register, if you qualify.
Cost
Registering is free. You then pay a monthly Social Security contribution based on your expected income. If you qualify for the tarifa plana, it's a reduced flat rate for your first 12 months (€80 a month in 2026).
Common pitfalls
- Do both registrations. Being registered with the tax office alone doesn't make you autónomo for Social Security.
- Register before your first invoice.
- The tarifa plana has conditions, such as not having been autónomo recently and having no debts with Social Security or the tax office.
- Quarterly tax returns start once you're registered; many new autónomos use a gestor.
When to ask a helper
Choosing activity codes, VAT and income-tax options is where most people get stuck. Ask an autónomo who registered recently, or a gestor for tax advice.
Spot a mistake?
Rules change and offices differ. If something here is wrong or out of date, tell us and we'll check it.