Autónomo in Spain
Registration, tax returns and accounting support for people working for themselves in Spain.
Understand when you need to register, what your responsibilities are and how Expay can help — from getting started to managing your ongoing paperwork.
Do I need to register as autónomo?
Working for yourself in Spain can mean running a local business, freelancing online or providing services to customers abroad.
You do not need a shop, employees or a large income for self-employment rules to become relevant.
The correct setup depends on how you work, your permission to work in Spain and which country’s Social Security rules apply.
Having a residency card or declaring your income on a tax return does not settle all three questions.
Who normally needs to register?
As a general rule, someone regularly carrying out an economic or professional activity on their own account for financial gain must register in RETA, Spain’s self-employed Social Security system, where Spanish Social Security legislation applies.
This can include independent consultants, designers, translators, tradespeople and people running an online business.
What matters is the actual working arrangement, not simply the name given to the job.
Company owners, directors and family members working in a business can also come within the rules, although their correct registration needs a separate assessment.
What if I only work part-time or earn a small amount?
There is no general rule allowing everyone to avoid autónomo registration simply because their earnings are below Spain’s minimum wage, known as the SMI.
The Supreme Court has confirmed that low earnings alone do not rule out a regular self-employed activity.
The nature and continuity of the work must also be considered.Genuinely occasional work needs individual assessment.
Calling a continuing business a hobby or a side job does not automatically remove the obligation to register.
Specific exceptions exist, including certain situations involving a Spanish contributory retirement pension.
They should not be treated as a general exemption for everyone who is retired or receives a pension from abroad.
Having a salaried job in Spain does not automatically cover a separate self-employed activity either.
Both registrations can be required, a situation known as pluriactividad.
Do digital nomads need to register as autónomo?
Not all digital nomads are self-employed.
Spain’s digital nomad route covers both employment and independent professional work, so the working arrangement matters.
If you are genuinely employed by an overseas company, you do not become autónomo simply because you work remotely from Spain.
Where Spanish Social Security applies, the employer normally needs to arrange registration under the employee system, known as the Régimen General.
If you are a freelancer or independent contractor, the normal Spanish registration is RETA.Some international arrangements allow a worker to remain covered by their home country’s Social Security system.
This requires the appropriate certificate covering the work in Spain and the relevant period.
Continuing to pay contributions abroad is not, by itself, proof of an exemption.
Self-employed applicants need particular care here.
UGE’s current FAQ expressly requires RETA and rejects replacing it with coverage under a bilateral agreement, while its separate application checklist describes international coverage more broadly.
Because those documents are not fully aligned, any proposed exemption needs individual confirmation before it is relied on.
Can I just invoice my overseas employer instead?
Changing a contract’s label does not necessarily change the legal relationship.
If you remain an employee in practice, registering as autónomo and issuing invoices is not automatically a lawful solution.
The actual conditions of the work must support self-employment.
Similarly, owning a UK limited company and paying yourself a salary does not automatically establish that Spain will classify you as an ordinary employee.
Your duties and control of the company need checking.
When should registration take place?
There are two separate registrations to consider:
Hacienda, the Spanish Tax Agency, records your business activity and the tax obligations that apply.
Social Security records your self-employed status in RETA and your contribution arrangements.Business tax registration is normally made through Modelo 036 before the activity starts.
Where RETA registration is required, it must be effective when you start the activity.
Do not wait until the first annual tax return or assume that you have 183 days before registration matters.
Tax residence and registration for work are separate questions.
Does my residence permission allow me to work?
This must be checked before you begin.
Registering with Hacienda or Social Security does not itself grant immigration permission to work.
For example, non-lucrative residence does not authorise employment or self-employment.
Someone holding that status needs the appropriate work entitlement before starting, even if the customers are abroad.
What responsibilities follow registration?
Once you are registered, you need to keep the records required for your activity, retain supporting invoices and receipts and submit the declarations that apply to you.
These may include income tax payments, IVA returns and annual declarations. The exact requirements depend on your activity and tax treatment, so everyone should not be given the same filing checklist.
Your Social Security contribution is a separate cost from tax and accounting fees. Under the ordinary system, contributions are linked to your net earnings and are subject to annual adjustment.
Reductions may be available where the eligibility conditions are met.
Where your registration establishes entitlement to Spanish public healthcare, INSS confirms that entitlement.
The regional health service handles the health card.
Obtaining a Social Security number alone is not the same as completing those steps.
If you have already started working and are unsure whether your registrations are correct, have the position reviewed using your actual start date and working arrangements.
You can then decide whether you need help with registration, ongoing accounting or the submission of your declarations.
How Expay can help
Whether you are starting self-employment in Spain or need support with an existing activity, we can help you get registered and manage the paperwork.
You can choose the level of support you need, from registration and filing assistance to ongoing accounting.
Getting you registered
We check your circumstances and the registrations required for your activity.
Where applicable, we can help with:
Obtaining your Spanish Social Security number if you do not already have one
Registering your activity with Hacienda
Registering you in RETA, Spain’s self-employed Social Security system
Explaining your contribution arrangements and the tax declarations relevant to your work
Where your registration gives you entitlement to Spanish public healthcare, we also help check that this is recognised by INSS and obtain the healthcare entitlement document.
If further paperwork is needed, we help with that process and explain the next steps for obtaining your health card through your local health service.
Keep your own accounts — let us handle the submissions
If you prefer to maintain your own accounts, we offer a separate filing service for the agreed tax declarations and supporting documents.
We can provide a spreadsheet with instructions for recording your income and expenses.
You keep your records up to date and retain the invoices and receipts supporting them, then send us the information needed for each submission.
This service allows you to keep control of your bookkeeping while receiving help with the filing process.
Any additional accounting work needed is discussed and quoted separately.
Accounting support when you need more helpIf you would rather have us manage the accounting for your individual self-employed activity, we can arrange ongoing support with your income and expense records and the relevant declarations.
We agree the work included before starting, so you know which tasks we handle and what information you need to provide.
Your approval comes first, No returns or documents are submitted without your approval.
We explain what is being submitted and give you the opportunity to check the information first.
Fees agreed in advance
Registration, filing-only support, ongoing accounting and additional administrative services are charged separately.
We confirm the scope and fees in advance, with IVA where applicable.
Tax payments and Social Security contributions are separate from our service fees.
Speak to Expay to discuss the support you need.
Email expayonline@outlook.com with a short description of your work and whether you are already registered.
Ask about autónomo support
Information checked: 28 September 2026.
