TL;DR: You must register as autónomo (self-employed) if you work for yourself in Spain on a regular basis, and you must do it before you start: first with the Tax Agency (form 036) and then with Social Security (RETA). Non-EU nationals also need a residence permit that allows self-employment, such as the Digital Nomad Visa. In 2026, new autónomos usually pay a flat €80 a month in contributions for the first 12 months; after that, between about €206 and €607 a month depending on income.
Who has to register
- Anyone living in Spain who works for themselves regularly: freelancers, consultants, contractors working for foreign clients, and sole traders.
- Remote freelancers on the Digital Nomad Visa, in most cases, because their clients are not Spanish employers.
- Not employees: if you work for a company (Spanish or foreign) under an employment contract, you do not register as autónomo.
Before you start: the right to work for yourself
EU citizens only need their registration certificate and NIE. Non-EU nationals need a residence permit that allows self-employment. The most common routes are:
- the Digital Nomad Visa, for freelancers whose clients are mainly outside Spain (no more than 20% of work for Spanish clients);
- the self-employment residence and work permit, for businesses aimed at the Spanish market;
- permits that already allow work, such as long-term residence or a family member of an EU citizen card.
A non-lucrative visa or a student stay does not allow you to register as autónomo for full-time self-employment.
How to register, step by step
- Get your NIE and your residence card (TIE). You need them for every step that follows.
- Get a digital certificate or Cl@ve. Almost everything is done online.
- Register with the Tax Agency on form 036. You choose your activity code (IAE) and your VAT and income tax regimes. Form 037, the simplified version, no longer exists.
- Register with Social Security (RETA). Do it online through Import@ss, or with form TA.0521 at a Social Security office. You can register up to 60 days before you start, and no later than the day you start. You also choose a mutual insurance company (mutua) and estimate your net monthly income.
- Apply for the €80 flat rate when you register, if you have not been self-employed in Spain in the last 2 years (3 if you already had the flat rate).
- Check local licences if you open premises. Most online freelancers do not need one.
What you pay in Social Security (2026)
| Situation | Monthly contribution |
|---|---|
| First 12 months (flat rate) | €80 |
| Months 13 to 24, if your net income is below the minimum wage (€1,221 a month in 2026) | €80 |
| Lowest bracket (net income up to €670 a month) | About €206 |
| Highest bracket (net income over €6,000 a month) | About €607 |
There are 15 brackets in total, based on your real net income. You choose a bracket when you register, can change it during the year, and Social Security adjusts it the following year once your income is known. Figures for 2026: Order PJC/297/2026.
Your tax obligations
- Income tax (IRPF): quarterly payments on account on form 130 (20% of your net profit), plus the annual return between April and June.
- VAT: quarterly form 303 and annual form 390. Services to business clients outside the EU are generally not charged Spanish VAT. For business clients in other EU countries you apply reverse charge, register in the EU VAT register and file form 349.
- Invoices: every client needs a proper Spanish invoice with your NIE, number and date.
- Beckham Law: freelancers generally cannot use it. It is mainly for employees and a few specific profiles.
Autónomo on the Digital Nomad Visa
Most freelancers on the Digital Nomad Visa register as autónomo once they arrive, because they work for clients rather than for one foreign employer. Three points to plan before you apply:
- Your clients: contracts of at least 3 months before you apply, with companies that have been operating for at least a year, and no more than 20% of your work for Spanish clients.
- Social Security: you will normally contribute in Spain as autónomo. In some cases your home country can issue a certificate that keeps you in its system; check this before you register.
- Income: you must show at least €2,849 a month in 2026 for the visa. Your contributions and taxes come on top, so plan your budget with them.
See our Digital Nomad Visa service for the visa, and our tax advisor service to register as autónomo and file your quarterly returns.
Common mistakes
- Starting to invoice before registering with the Tax Agency and Social Security.
- Missing the flat rate because it was not requested at registration.
- Charging Spanish VAT to foreign business clients, or not filing VAT returns at all.
- Choosing a contribution bracket far from your real income, which leads to a large adjustment the next year.
- Registering as autónomo on a permit that does not allow self-employment.
Frequently asked questions
Can I register as autónomo with a Digital Nomad Visa?
Yes. It is the usual set-up for freelancers on that visa, as long as no more than 20% of your work is for Spanish clients.
How much does it cost to be autónomo in Spain in 2026?
Usually €80 a month in Social Security for the first year, then between about €206 and €607 a month depending on your net income, plus income tax and VAT.
Do I register with the Tax Agency or Social Security first?
Normally with the Tax Agency first (form 036), then with Social Security, and always before you start working.
Can I be autónomo on a non-lucrative visa?
No. The non-lucrative visa does not allow you to work in Spain.
Do I need a gestor or accountant?
It is not mandatory, but most foreign freelancers use one for the quarterly VAT and income tax returns.
Sources
- Spanish Tax Agency: form 036 and quarterly returns.
- Social Security (Import@ss): RETA registration.
- Order PJC/297/2026: contribution bases for 2026.
