Autonomo in Spain 2026: Complete Self-Employed Guide

You generally MUST register as autonomo if:

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  You provide services or sell goods to clients on a regular basis
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  You run your own business as a sole trader
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  You are a freelancer invoicing Spanish or foreign clients while resident in Spain
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  You are a partner/administrator in certain companies (autonomo societario)

Two registrations, always:

How to do it:

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  File Modelo 036 (the full version) or Modelo 037 (the simplified version) electronically via the AEAT Sede Electronica
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  You declare your activity using an IAE/CNAE code (epigrafe), your tax address, and which taxes apply to you (IVA, IRPF, retentions)

When:

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  You must file before the effective start of your activity - i.e., before your first invoice or first taxable event

What you choose here matters:

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  Your IAE epigrafe determines whether your activity is "professional" or "business" and affects your invoicing and retention rules
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  Whether you charge IVA (most activities do; some, like certain training or healthcare, are exempt)
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  Your IRPF method: estimacion directa (real income minus expenses - the norm for most) or estimacion objetiva (modulos, for specific sectors)

How to do it:

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  Register through the Import@ss portal (with Cl@ve or digital certificate)
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  The Hacienda census registration (036/037) must come first, then RETA

When:

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  You can register up to 60 days before starting your activity
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  Your RETA registration must take effect on your start date at the latest - it cannot be backdated, so do not delay

What RETA gives you:

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  Healthcare coverage under the public system
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  Sick leave, maternity/paternity, and other benefits
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  Accrual toward a state pension
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  Coverage for work-related accidents and occupational illness

Requirements summary:

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  Be of legal working age
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  Have an NIE (foreigners) and, if non-EU, an authorization that allows self-employment (see the foreigners section)
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  Have your Hacienda census registration done first

How it works in 2026:

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  80 euros per month for the first 12 months, regardless of your income
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  A second 12 months at 80 euros/month is possible only if your expected net annual income stays below the SMI (16,576-17,094 euros for 2026, depending on the reference used). You must request this extension via Import@ss.

Who qualifies:

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  You have not been registered in RETA in the previous 2 years (or 3 years if you previously used this same benefit)
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  You are not a collaborating family member (autonomo colaborador)
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  You have no outstanding debts with Social Security or Hacienda

Important caveat:

After the flat rate ends:

How your net income is calculated:

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  Net income = your earnings minus deductible business expenses, minus an additional flat 7% generic-expense deduction (3% for company directors / autonomos societarios)

Approximate 2026 monthly contribution by net monthly income:

Important notes on these figures:

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  These are the minimum contributions for each bracket; you may choose a higher base if you wish (useful for a bigger future pension).
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  The 2026 amounts are the 2025 figures carried forward, so treat them as approximate and confirm the exact cuota on the official Seguridad Social tables.
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  The MEI add-on rises to 0.9% of your base in 2026, slightly increasing the total.
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  You can change your bracket up to 6 times a year as your income changes. At year-end, Social Security reconciles what you paid against your actual income and refunds or charges the difference.

Quarterly filings:

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  Modelo 303 (IVA): You charge IVA on your invoices (usually 21%), deduct the IVA on your business expenses, and pay the difference.
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  Modelo 130 (IRPF): A quarterly advance payment of income tax under estimacion directa (or Modelo 131 if you are on modulos). If 70%+ of your invoices already carry IRPF retention, you may be exempt from filing 130.

2026 quarterly deadlines:

Annual filings:

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  Modelo 390: Annual IVA summary, filed in January (informational, no payment)
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  Modelo 100: Your annual income tax return (declaracion de la renta), filed in the spring campaign (roughly April to June 2026 for 2025 income)

IRPF retention on your invoices:

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  If you are a professional invoicing Spanish businesses, you apply a 15% IRPF retention on your invoices (the client pays it to Hacienda on your behalf)
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  New professional autonomos can apply a reduced 7% retention in the year they register and the following two years
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  Invoices to private individuals or to foreign clients generally carry no retention

Commonly deductible:

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  Your RETA social security contributions
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  Gestor/accountant fees and professional insurance
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  Supplies, stock, raw materials, and merchandise
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  Rent for premises and professional services (lawyers, etc.)
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  Phone, internet, software, and professional subscriptions
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  Professional equipment (amortized over time if it costs more than ~300 euros)

Working from home:

Travel and meals (dietas):

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  Daily meal allowances are deductible within limits (around 26.67 euros/day in Spain without overnight stay, 53.34 euros/day with overnight), if paid electronically, in a different municipality, and properly justified.

Vehicles - be careful:

EU / EEA / Swiss citizens:

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  Full freedom to establish as self-employed
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  You only need your NIE plus the two registrations (Hacienda + RETA)
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  No work authorization required

Non-EU citizens:

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  Self-employment work visa / authorization (cuenta propia): Requires a viable business plan, proof of sufficient investment and funds, and any qualifications or licenses your activity needs.
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  Digital Nomad Visa (Ley 14/2013): For remote workers and freelancers serving mainly foreign clients (no more than ~20% of income from Spanish entities). It requires proving income of around 200% of the SMI - roughly 2,700-2,800 euros/month in 2026 - and grants residence plus work rights, renewable. Confirm the exact current threshold, as it is recalculated against the SMI.
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  Certain other permits (for example, after regularization, arraigo, or family reunification) also allow self-employment.