Any foreigner can register as self-employed (autónomo) in Spain, but the order matters: first the NIE, then the digital certificate, then the tax registration (form 036 or 037) and finally the social security registration (RETA), which must be filed before you start trading. Non-EU nationals also need a residence and self-employment work permit.
Requirements by nationality
EU citizens
You may set up in business on exactly the same terms as a Spaniard. All you need is the NIE and, if you are going to stay longer than three months, the EU citizen registration certificate.
Non-EU citizens
You need a valid residence and self-employment work authorisation. Not every permit allows self-employment — some only cover employed work — and registering without the right authorisation can cost you the permit. Check this before anything else.
The four steps
- NIE. The identifier the tax office and social security will know you by.
- Digital certificate. Almost every procedure is online, so without a digital certificate you are locked out. At €29 it saves weeks.
- Tax registration via form 036 or 037, declaring your activity through its IAE heading, the start date and your VAT and income tax obligations. Choosing the wrong heading shapes the taxes you will pay afterwards.
- RETA registration (the self-employed social security scheme), which must be filed up to 60 calendar days before you start trading and never afterwards: late registration triggers surcharges and you cannot recover the flat rate for the months lost.
What you will pay in 2026
Since 2023 self-employed contributions are based on actual net income through a system of brackets. In 2026:
- Flat rate: €80/month for the first 12 months if you are registering for the first time (or have not been registered in recent years, depending on your case). It can be extended for another 12 months if your net income stays below the minimum wage and you apply for it.
- Once the flat rate ends you move to the bracket system: the minimum contribution starts at around €200/month for net income up to €670 a month and rises progressively with your earnings.
The practical point: your bracket is chosen from a forecast of income that you can change up to six times a year, and at year end social security reconciles it against your real figures. Getting that forecast right avoids both overpaying and receiving an unexpected settlement.
Obligations once registered
- Invoices meeting all formal requirements, numbered consecutively.
- Quarterly VAT (form 303) plus the annual summary, unless your activity is exempt.
- Income tax: quarterly payments on account (form 130) and the annual tax return.
- Withholdings (forms 111 and 115) if you have staff or rent premises.
- Record books of income, expenses and capital assets.
If your clients are outside Spain you should also consider registering as an intra-community operator (ROI) and filing form 349 — regularly overlooked by people invoicing abroad.
Common mistakes
- Invoicing before registering. It leads to surcharges and penalties.
- Picking an IAE heading by approximation, without checking the tax obligations attached to it.
- Confusing residence with permission to work for yourself as a non-EU national.
- Declaring an unrealistic income forecast and facing an unexpected reconciliation.
- Not setting up the direct debit, or using an account without funds: a social security debt blocks other procedures.
Frequently asked questions
Can I be self-employed without being a resident?
To carry out an economic activity on a habitual basis in Spain you must be in a regular situation: registered, if you are an EU national; holding a residence and self-employment permit if you are not.
How long does it take?
With the NIE and the digital certificate already in hand, the tax and RETA registrations can be completed on the same day.
Can I be self-employed and an employee at the same time?
Yes — it is called pluriactividad and it entitles you to contribution adjustments worth reviewing so you do not overpay.
What if I stop trading?
You must deregister with both the tax office and the RETA. Until you do, the monthly contribution keeps accruing even if you issue no invoices.
Would you rather we handled it for you?
At TL Gestoría we take care of the whole procedure 100% online, so you do not need to travel, and we work in Spanish, English and Russian. Check our fees or get in touch and within 24 hours we will tell you exactly which documents apply to your case.
