Registering as an autónomo allows you to work in your own name in Spain. Prepare both tax and Social Security registration before your first working day.
Step 1: tax registration with the AEAT (form 036). Declare your activity, tax address, applicable tax obligations and IAE classification. Form 037 was withdrawn on 3 February 2025. Consult the current form 036 instructions and the online identification methods accepted by the AEAT.
Step 2: RETA registration (Import@ss). Register in the Special Scheme for Self-Employed Workers before you start your activity; registration can be made up to 60 days in advance. This is not a 60-day grace period after starting. Check the relevant procedure on the Seguridad Social website.
At registration, check whether you qualify for reduced contributions and how to request them. The contribution amount and duration depend on the conditions applicable to your case. Consult the current contribution rules rather than budgeting for a guaranteed €80 monthly charge.
Autónomo taxation
- Periodic returns: form 130 for IRPF advance payments and form 303 for VAT where applicable; forms 111 or 115 may also apply.
- Annual return: IRPF treatment depends on your income and circumstances.
- Beckham law: this regime has specific eligibility requirements and does not automatically apply to all autónomos.
Have a professional confirm the registrations, returns and deadlines your activity requires. The business setup guide for Barcelona helps you prepare the initial questions.