Hacienda or Social Security first?

First the Tax Agency (census registration with modelo 036) and then Social Security (RETA), using the same activity start date. Doing it the other way round is a common cause of the flat rate being rejected.

Do I need a NIE to register?

Yes. You need a NIE, which works as your tax number (NIF). EU citizens can register with their NIE; non-EU citizens also need a permit that allows self-employment.

How much does it cost per month?

In 2026 the minimum fee is 200 €/month, rising with income up to around 590 €/month. With the flat rate you pay about 80 €/month during the first year, plus your quarterly taxes.

Do I need a gestor or accountant?

No, it is not mandatory. You can register and file taxes yourself with a digital certificate. Many people still prefer a gestor or software with support to avoid mistakes, especially with foreign clients.

Getting registered

How to register as autónomo (self-employed) in Spain

Updated on July 7, 2026

Registering as autónomo (self-employed) in Spain is two steps: first tax registration with the Tax Agency (modelo 036), then Social Security registration (RETA). Both are free, done online and usually completed the same day. You need a NIE, and after registering you pay a monthly fee (from 200 €, or about 80 € with the first-year flat rate) plus quarterly taxes.

Who needs to register as autónomo?

In general, you must register if you carry out an economic activity on your own account in a habitual way and for profit. The keyword is "habitual": a one-off, isolated job is not the same as a recurring activity. If your case is borderline, review it before you start invoicing.

You will provide services or sell products on a regular basis.
You freelance for one or more clients, in Spain or abroad.
You run your own business (shop, ecommerce, practice, workshop).
You combine an employee job with your own activity (pluriactividad).

NIE, NIF and residence basics

You need a NIE (foreigner identification number), which acts as your NIF for tax purposes. EU citizens can register as autónomo with their NIE and the standard steps. Non-EU citizens need a residence and work permit that allows self-employment; the digital nomad visa is one of the possible routes.

Step 1: tax registration (modelo 036)

First you tell the Spanish Tax Agency (Agencia Tributaria) that you are starting an activity, using the census declaration (modelo 036). There you choose your IAE activity code and your VAT and income-tax regime. The old simplified modelo 037 was removed in 2025, so everyone now uses the 036. This step is free.

Step 2: Social Security registration (RETA)

Next you register with the Social Security self-employed scheme (RETA) through Importass, choosing your contribution base and, if eligible, the reduced "tarifa plana" flat rate. Do the tax registration first and then the RETA one, using the same activity start date, so the dates match and your flat rate is not rejected.

Order matters: Hacienda first, then Social Security, with matching start dates.

How much does it cost?

Since 2023 the autónomo fee is based on your real net income, using an income-bracket table. In 2026 the minimum fee is 200 €/month (for net income up to 670 €/month) and rises with income up to around 590 €/month. If it is your first time, the flat rate lowers it to about 80 €/month for the first 12 months. On top of the fee you file VAT and income tax quarterly.

Taxes and quarterly filings

VAT (modelo 303) every quarter, when your activity is subject to VAT.
Income tax on account (modelo 130) or withholdings on your invoices.
Annual income tax return (declaración de la renta).

Digital nomads and foreign clients

If most of your clients are abroad, VAT rules change (intra-EU operations, reverse charge or export of services) and you may need to register in the ROI for EU clients. If you hold a digital nomad visa, you may also qualify for a special income-tax regime. These are the parts most worth checking with a professional.

Frequently asked questions

Official sources

All the registration guides

Walk through every step and every question in the process, from the basics to the numbers.

Getting registered

Digital nomad visa vs autónomo in SpainThey are not the same. The digital nomad visa is a residence permit to work remotely, mainly for companies based outside Spain. Being autónomo is your tax and Social Security status for carrying out an activity. Depending on how you work, you may need the permit to reside and, on top of that, autónomo registration to invoice and contribute.

Being autónomo

Can I freelance in Spain without being autónomo?The answer has nuances. To issue an invoice and declare the income, in practice you need at least the tax registration (modelo 036), and that income goes into your Spanish income tax whatever the amount. Paying into the RETA (Social Security) depends on whether the activity is "habitual". There is no legal threshold that exempts you from registering — only a judicial criterion that uses the minimum wage as an indicator.

This guide is general information and does not constitute personalised tax advice. Always check the official sources or a professional before deciding.