Registering as autónomo (self-employed) in Spain as a foreigner is more straightforward than most people think — but the order of steps matters, and missing one early step can set you back weeks.

Can foreigners register as autónomo in Spain?

EU/EEA citizens: Yes, freely. You can register as autónomo with the same rights as Spanish citizens.

Non-EU citizens: Yes, but you need a valid residence permit that includes the right to work (autorización de trabajo). This includes:
- TIE with work permit (cuenta ajena or cuenta propia)
- Non-lucrative residency does not allow you to work as autónomo
- Digital nomad visa (allows remote work for non-Spanish clients)
- Long-term residency (5+ years)

If you're on a non-lucrative residency and want to go autónomo, you'll need to change your permit type first.

Step 0 — Get a NIE (if you don't have one)

You cannot register as autónomo without a NIE (Número de Identidad de Extranjero) — your Spanish tax and identity number. If you don't have one, this is your first step before anything else.

Book a NIE appointment at extranjería

EU citizens can get a NIE certificate (green A4 paper) at most comisarías. Non-EU citizens typically receive a TIE card.

Step 1 — Register with AEAT (Modelo 036 or 037)

The first official step is registering your economic activity with the Spanish Tax Agency (AEAT). You do this using:

  • Modelo 037 — simplified version, sufficient for most freelancers
  • Modelo 036 — full version, required if you have employees, deal with EU VAT, or have a complex business structure

For most foreign freelancers starting out, Modelo 037 is the right choice.

What you're declaring:
- Your name and NIE
- Your business address (your home address is fine)
- Your epígrafe del IAE — the economic activity code for your type of work
- Whether you'll be VAT-exempt (you can be exempt if all your clients are outside Spain)
- Your chosen tax regime for IRPF (income tax advances)

How to submit:

  • Online (recommended): via the AEAT website with a certificado digital or Cl@ve. Free, immediate.
  • AEAT Modelo 037
  • In person: at your local AEAT office (Delegación de Hacienda). Bring your NIE/TIE and passport.

Registration with AEAT is free and takes effect from the date you declare.

Step 2 — Register with Seguridad Social (RETA)

Within 30 days of your AEAT registration, you must register with Spain's social security system as autónomo — this is called RETA (Régimen Especial de Trabajadores Autónomos).

Register with RETA — Seguridad Social

You'll need:
- NIE/TIE
- Certificado digital or Cl@ve (strongly recommended — otherwise you must go in person)
- Spanish bank account for the monthly direct debit

RETA registration sets up your monthly social security contribution.

The tarifa plana — what it is and how to get it

If this is your first time registering as autónomo in Spain and you have not been registered as autónomo in the previous 2 years, you are entitled to the tarifa plana — a heavily discounted social security contribution for the first 12 months.

2025–2026 tarifa plana: €80/month (versus the standard ~€294/month).

To get the tarifa plana, request it when you register with RETA. You cannot claim it retroactively. It's automatic if you're eligible — just make sure the request is included in your registration form.

After 12 months you move to the standard rate, which is calculated based on your projected income.

Step 3 — Open a Spanish bank account (if you don't have one)

Seguridad Social takes your monthly RETA fee as a direct debit from a Spanish IBAN (starting ES). You need a Spanish bank account before RETA is active.

Options for foreigners:
- BBVA, Santander, CaixaBank — in-branch, requires appointment and proof of address
- Wise Business — open online in 1–2 days with passport and NIE, gives a Spanish IBAN
- N26 Business — similar to Wise, fully online

Wise Business is the most popular option among expat freelancers — no appointment needed, and you can open it before you have a permanent address.

Quarterly obligations

Once registered, you have ongoing tax filing requirements:

Modelo 303 — VAT (IVA): due in January, April, July, and October. You report VAT collected from clients and deduct VAT paid on expenses. The balance is either paid to AEAT or refunded.

Modelo 130 — IRPF advance: due in the same months. A 20% advance payment on your quarterly net income, applied against your annual tax bill. (If more than 70% of your invoices are to Spanish businesses that already withhold IRPF, you may be exempt from Modelo 130.)

Annual Modelo 100 — IRPF: filed April–June each year. Reconciles your total income for the previous year against the advances you paid quarterly.

Do you need a gestoría?

A gestoría is an administrative agent who handles your quarterly filings for a monthly fee (typically €50–100/month). Whether you need one depends on:

  • Complexity: if all your clients are Spanish companies that withhold IRPF, your obligations are simpler
  • Time: quarterly filings take 1–3 hours each. A gestoría removes this entirely
  • Risk tolerance: mistakes in filings attract penalties. A gestoría takes responsibility for accuracy

Many freelancers use a gestoría for the first year while they learn the system, then continue in person or switch to a filing app (Declarando, Quipu, Holded).

Summary checklist

Step Where Cost When
Get NIE/TIE Extranjería €10–16 Before anything else
Register with AEAT (Modelo 037) AEAT online or in person Free Day 1
Register with RETA Seguridad Social Free to register Within 30 days of AEAT
Monthly RETA fee Direct debit from Spanish bank €80/mo (year 1), ~€294/mo after Monthly
Quarterly Modelo 303 + 130 AEAT online Varies Jan / Apr / Jul / Oct
Annual Modelo 100 AEAT online Varies Apr – Jun