How to Become an Autónomo in Spain: Full Guide for Freelancers


1. What is an Autónomo in Spain?

An autónomo is a self-employed person or freelancer in Spain, responsible for managing their own business, handling taxes, and contributing to social security. This category is ideal for freelancers, small business owners, and entrepreneurs. Spain offers a straightforward process for registering as an autónomo, allowing individuals to work independently and legally.


2. Types of Autónomo in Spain

There are different types of autónomo classifications depending on the nature of your work:

  • Autónomo Individual: Standard category for freelancers and self-employed professionals.
  • Autónomo Colaborador: For family members working in a family-owned business.
  • Autónomo Societario: For individuals who set up a limited company but remain self-employed.
  • TRADE (Trabajador Autónomo Dependiente): For freelancers who derive at least 75% of their income from a single client.

Each type has specific requirements and tax implications, so choosing the right one for your business model is essential.


3. Benefits of Being an Autónomo in Spain

There are several advantages to registering as an autónomo in Spain:

  • Independence and Flexibility: Work on your own schedule and choose your clients or projects.
  • Access to Social Security Benefits: Autónomos contribute to Spain’s social security system, which provides access to healthcare, maternity/paternity leave, and retirement benefits.
  • New Autónomo Incentives: Spain offers a reduced social security fee (tarifa plana) for new autónomos, providing a discounted monthly fee for the first two years.
  • Opportunities for Tax Deductions: Business expenses related to your work can be deducted, helping reduce tax liability.

The autónomo model is well-suited for those who want to run their own business or freelance independently in Spain.


4. How to Register as an Autónomo in Spain

Step 1: Obtain an NIE (Número de Identificación de Extranjero)

Before registering, ensure you have a Foreigner’s Identification Number (NIE), which is required for all official processes in Spain.

Step 2: Register with the Tax Office (Agencia Tributaria)

Go to your local Agencia Tributaria office to register for Modelo 036 or 037. This form registers you as self-employed for tax purposes and determines your tax obligations.

Step 3: Register with Social Security (Tesorería General de la Seguridad Social)

Within 30 days of registering with the tax office, enroll in the social security system by visiting your local Tesorería General de la Seguridad Social office. This registration involves paying monthly social security contributions, which provide access to healthcare and pension benefits.

Step 4: Obtain a Digital Certificate

For ease of managing your autónomo status online, request a digital certificate from the FNMT (Fábrica Nacional de Moneda y Timbre), which allows you to submit tax and social security forms online.


5. Monthly Social Security Contributions for Autónomos

As an autónomo, you must contribute to social security every month. Standard rates are around €294 per month, but Spain offers a tarifa plana (flat rate) for new autónomos:

  • First 12 Months: €80 per month.
  • Months 13-18: 50% reduction, approximately €147.
  • Months 19-24: 30% reduction, approximately €205.

After two years, autónomos pay the full social security fee. Special discounts may apply for certain categories, like young entrepreneurs or autónomos in low-income brackets.


6. Tax Obligations for Autónomos

Autónomos are responsible for managing and paying their own taxes, which include:

  • Income Tax (IRPF): Paid quarterly and annually. You’ll need to make quarterly payments based on estimated income (typically 20% of income after expenses).
  • VAT (IVA): Most autónomos must charge VAT (21%) on invoices unless they provide services outside the EU or are VAT-exempt. Quarterly and annual VAT returns are required.

Key Tax Forms for Autónomos:

  • Modelo 130: Quarterly income tax declaration.
  • Modelo 303: Quarterly VAT declaration (for those who charge VAT).
  • Modelo 390: Annual VAT summary.

Using accounting software or working with a gestor (accountant) is recommended to stay compliant with Spanish tax regulations.


7. Deductions and Business Expenses for Autónomos

Autónomos can deduct expenses related to their business, reducing taxable income. Common deductible expenses include:

  • Office Supplies and Equipment: Computers, phones, and software.
  • Home Office Deduction: If you work from home, a portion of your rent and utilities may be deductible.
  • Travel and Meal Expenses: For business-related travel and meals with clients.
  • Professional Services: Fees for accountants, lawyers, or business consultants.

It’s essential to keep records and receipts for all expenses to justify deductions if audited by Spanish tax authorities.


8. Special Regimes for Autónomos in Spain

Certain autónomos, like artists or freelance writers, can qualify for special tax regimes, which may offer reduced social security contributions or specific tax benefits. Additionally, Trade Autónomos (TRADE), who rely on one main client, receive more protections under Spanish labor law.


9. Frequently Asked Questions (FAQs)

Q1: Do I need a work permit to be an autónomo in Spain?
A: Non-EU citizens typically need a self-employment work permit. EU/EEA citizens do not require a work permit but must register as a resident if staying more than 90 days.

Q2: How often must I file taxes as an autónomo?
A: Autónomos file taxes quarterly (Modelo 130 for income tax and Modelo 303 for VAT) and annually for the income tax return and VAT summary.

Q3: Can autónomos qualify for unemployment benefits?
A: Yes, autónomos in Spain can qualify for limited unemployment benefits (cessation of activity), but it requires consistent social security contributions and meeting specific criteria.

Q4: What if I stop working as an autónomo?
A: You must deregister from both the tax office and social security by filling out the corresponding forms to avoid ongoing tax and social security obligations.

Q5: Can autónomos work for multiple clients?
A: Yes, autónomos can work for multiple clients without restrictions, though TRADE autónomos (dependent on one client) may need to meet specific criteria for additional protections.