Self-employed in Spain: how to register as an Autónomo

In short: As a self-employed person (Autónomo) in Spain, you register twice: with the tax office using Modelo 036 and with Social Security in the special RETA scheme through the Import@ss portal. Both must be done before your first working day. In 2026 the monthly contribution depends on your net earnings, and for newcomers there is the Tarifa plana of 80 € a month.

What do you need before you register?

Both registrations are done online. Without a digital identity you cannot get into either portal, so it pays to get the basics properly in place first.

• Your NIE (tax and identification number for foreigners)
• A Spanish Social Security number
• A Spanish bank account for the direct debit of contributions
• A digital certificate or Cl@ve to log in to the portals
• An address in Spain, ideally with Padrón (registration at the town hall)
• An idea of what you will earn net per year

Many people underestimate the last point. When you register, Social Security asks for your expected net earnings, and your contribution is based on them.

How does registration work?

The tax office requires registration before you start the activity, and so does Social Security. The authorities do not prescribe an explicit order. It makes sense to start with the tax office, because Import@ss asks for the activity code assigned there. Above all, it is important that both registrations show the same start date.

1. Modelo 036 at the tax office

   With Modelo 036 you enter yourself in the register of business owners and freelancers and choose your activity according to the IAE activity classification. The former simplified Modelo 037 no longer exists: it was abolished on 3 February 2025, and since then all filings go through the 036. Older guides online still mention the 037.

2. Registration in the RETA through Import@ss

   RETA is the special Social Security scheme for the self-employed. On the Import@ss portal you enter, among other things, the IAE code, the economic sector (CNAE code), your expected annual net earnings, the start date, the place of activity and the bank account for the direct debit. You can do this no earlier than 60 days before the start.

3. Apply for the Tarifa plana at the same time

   You do not get the reduction for newcomers automatically. You have to apply for it explicitly when you register.

4. Report changes and deregistration

   If any of your details change, you have one month to report it to the tax office, counting from the day after the change. If you stop, you deregister within one month using the 036.

What does Social Security cost in 2026?

Since the reform, you no longer pay a flat contribution but one based on earnings. The 2025 contribution table continues to apply unchanged in 2026, and the planned increase did not happen (as of October 2026).

The table is tiered by monthly net earnings. Each tier has a minimum base to which the contribution rate of 31.50 % is applied. This results in a minimum contribution of around 206 € in the lowest tier (net earnings up to 670 € a month) and around 607 € a month in the highest tier (over 6,000 €). The maximum base is 5,101.20 € a month. The safest way to read the figures for the individual intermediate tiers is directly from the Seguridad Social, and the link is in the sources below.

The contribution rate is made up as follows:

Net earnings means your income minus deductible expenses. Social Security also deducts a flat 7 % from that. If your actual earnings later turn out higher or lower than estimated, you can adjust the tier. How often you can do this per year and how the recalculation at the end of the year works is shown in your Import@ss account.

Tarifa plana: 80 € in the first year

The Tarifa plana is a flat contribution of 80 € a month for the first 12 months. If your net earnings stay below the statutory minimum wage after that, you can extend it for a further 12 months. You also have to apply for the extension yourself, before the end of the first year.

Requirement: you have not been registered in the RETA in the last two years. If you have used the reduction before, it is three years. Family members working in the business are excluded. The scheme was originally limited to the end of 2025. So check when you register whether Import@ss offers you the option, and do not be surprised if the amount debited is slightly above 80 € because of the MEI surcharge.

Cuota cero: refund from the region

Andalusia and the Canary Islands have programmes that refund the contributions you paid during the Tarifa plana. In both regions this is a subsequent refund on application and not an automatic exemption: you pay the 80 € yourself first.

• Andalusia: The published application period ran from 2 January 2024 to 30 September 2026. Whether there will be a new call is shown on the Junta de Andalucía website. So do not count on the money.
• Canary Islands: There are calls for 2024, 2025 and 2026. The requirements are tax domicile and activity in the Canary Islands. According to the published information, the 2026 deadline runs until 15 October 2026 and applies to self-employed people who started in 2025. More about the islands in the article Self-employed in the Canary Islands.

What obligations do you have throughout the year?

After registration, four quarterly deadlines and the annual return set your calendar. The most important recurring return is Modelo 303 for VAT (IVA).

If you pay VAT by direct debit, the deadline ends five days earlier in each case, i.e. on the 15th or, in January, the 25th. The 2025 income tax campaign ran from 8 April to 30 June 2026. The dates for 2027 had not yet been published in October 2026.

On top of that, many people make quarterly advance payments on income tax (Modelo 130). Whether you have to file it depends on whether your clients already withhold tax from your invoices. Clarify this right at registration with the tax office or your Gestoría (agency for paperwork and bookkeeping). How income tax itself works is explained in the article Taxes in Spain.

Verifactu and e-invoicing: what applies right now?

A lot is changing here at the moment, so here it is split into what applies and what has been announced (as of October 2026).

• Verifactu, current legal position: Invoicing software must meet the requirements of the Verifactu system. Under current law, the obligation applies to Autónomos from 1 July 2027 and to companies from 1 January 2027.
• Verifactu, announcement: On 5 October 2026 the Ministry of Finance announced that it wants to postpone the obligation for business owners and freelancers with up to 8 million € in annual turnover to October 2028. This requires a regulation to be amended. In October 2026 this had not yet been adopted or published in the Official State Gazette (BOE). Until then, the 2027 dates formally apply.
• E-invoicing between businesses: According to the published information, it will become mandatory for companies with more than 8 million € turnover from October 2027, and for everyone else, including Autónomos, from October 2028. The technical regulation for this is still pending.

Frequently asked questions