Autónomo Spain: Complete Self-Employment Guide 2025

Becoming autónomo (self-employed) in Spain allows you to work as a freelancer, consultant, or small business owner. This comprehensive guide covers the registration process, Social Security costs, tax obligations, invoicing requirements, and everything you need to know about being self-employed in Spain in 2025.

Quick Facts:

• Monthly Social Security: €80/month (first 12 months with “Tarifa Plana”), then €294/month (months 13-24), then income-based (€350-€600/month typical)
• Registration Time: 1-2 hours (online) or same day (in-person at Tax Agency)
• Tax Obligations: Quarterly IRPF (income tax), quarterly VAT, annual tax return
• Invoicing Requirements: Must issue invoices (facturas) for all services
• Accounting: Recommended to hire gestor or accountant (€80-€250/month)
• Popular Fields: Consulting, IT/development, design, marketing, translation, coaching

What is Autónomo?

Autónomo (trabajador autónomo) is Spain’s legal status for self-employed workers. Whether you’re a freelance consultant, graphic designer, plumber, or small shop owner, you must register as autónomo to work legally.

Who Needs to Register:

• Freelancers providing services to multiple clients
• Self-employed professionals (lawyers, doctors, architects)
• Small business owners (shop owners, restaurant owners)
• Online entrepreneurs (e-commerce, digital services)
• Consultants and coaches
• Artists and creatives selling work

Who Doesn’t Need Autónomo:

• Employees with employment contracts (cuenta ajena)
• Occasional side work under €1,000/year
• Volunteers or hobbyists not generating income

Note: If you earn income from self-employed work, you’re legally required to register as autónomo. Many people delay registration or work “in black” (illegally), but this carries risks: fines, no legal protections, no healthcare, tax evasion penalties.

Benefits and Challenges of Being Autónomo

Benefits

Flexibility:

• Choose your clients and projects
• Set your own rates and schedule
• Work from anywhere
• Control your career direction

Tax Deductions:

• Deduct business expenses (computer, software, coworking, travel)
• Home office deduction (percentage of rent/utilities if working from home)
• Professional development costs (courses, conferences)

Public Healthcare: Once registered, you access Spain’s public healthcare system (same as employees).

Pension Contributions: Social Security payments count toward your Spanish pension.

Unemployment Benefits: Since 2018, autónomos qualify for unemployment benefits (paro) under certain conditions.

Challenges

High Social Security Costs: Unlike many countries where self-employment taxes are income-based, Spain charges a relatively high fixed monthly fee (€294/month after first 2 years, regardless of income).

Quarterly Tax Filings: You must file taxes four times per year (IRPF and VAT), not just annually.

Administrative Burden: Invoicing, bookkeeping, tax filings require organization (most hire gestors).

No Paid Time Off: No sick days, vacation pay, or guaranteed income.

Income Volatility: Freelance income fluctuates; budgeting is essential.

Autónomo Registration Process Step-by-Step

Prerequisites

Before registering, you need:

1. NIE (Número de Identificación de Extranjero) Your Spanish tax ID for foreigners. Required for all official procedures.

NIE Application Guide →

2. Spanish Bank Account Required for Social Security direct debits and receiving client payments.

3. Digital Certificate or Cl@ve PIN For online registrations. Obtain at Tax Agency office or use Cl@ve system.

4. Proof of Address Empadronamiento (padrón certificate) or rental contract.

Step 1: Register with Tax Agency (Agencia Tributaria)

You must register with the Spanish Tax Agency (Agencia Tributaria, AEAT) by submitting Modelo 036 or Modelo 037 (simplified version).

Options:

• Online: Via sede.agenciatributaria.gob.es (requires digital certificate or Cl@ve PIN)
• In-Person: Visit local Tax Agency office (no appointment needed for Modelo 037)

Modelo 036 vs. Modelo 037:

• Modelo 037: Simplified form for straightforward cases (recommended for most freelancers)
• Modelo 036: Full form for complex business structures or multiple activities

Information Required:

• Personal details (name, NIE, address)
• IAE Code (Epígrafe IAE): Your professional activity code (see list at agenciatributaria.gob.es). Examples:
  • 769.1 - Software development
  • 849.9 - Business consulting
  • 961.1 - Graphic design
  • 764.1 - Translation services
• Start date of activity
• Business address (can be home address)
• VAT regime (standard: Régimen General, simplified: Régimen de Estimación Objetiva for eligible activities)

VAT Registration: Most autónomos register for standard VAT (Régimen General), meaning you charge 21% VAT on invoices, collect it, and remit it quarterly to the Tax Agency (minus VAT you’ve paid on business expenses).

Processing: Immediate (online) or same day (in-person)

Output: You receive a certificate confirming your registration and assigned IAE code.

Step 2: Register with Social Security (Seguridad Social)

Within 30 days of starting activity, register with Social Security (RETA - Régimen Especial de Trabajadores Autónomos).

Options:

• Online: Via sede.seg-social.gob.es (requires digital certificate or Cl@ve PIN)
• In-Person: Visit Social Security office (cita previa appointment recommended)

Documents Required:

• NIE and passport
• Modelo 036/037 registration proof from Tax Agency
• Bank account details (IBAN) for direct debit

Choose Your Contribution Base (Base de Cotización): You select a monthly contribution base between minimum and maximum amounts. This determines your Social Security payment and future pension benefits.

2025 Contribution Bases:

• Minimum base: €1,000/month (€317/month Social Security payment)
• Maximum base: €4,720.50/month (€1,495/month Social Security payment)
• Most common choice for new autónomos: Minimum base (€1,000) to minimize costs

Important: Your choice affects future pension calculations. Paying higher Social Security now = higher pension later. Most freelancers start with minimum base and increase later as income grows.

Tarifa Plana (Flat Rate for New Autónomos): New autónomos benefit from reduced Social Security rates for the first 2 years:

2025 Tarifa Plana:

• Months 1-12: €80/month (flat rate)
• Months 13-24: €294/month (still discounted)
• Months 25+: Regular income-based rate (€317-€1,495/month depending on base)

Eligibility:

• Haven’t been autónomo in previous 2 years (or 3 years if you previously used Tarifa Plana)
• Not a member of a company’s administrative board
• No employees (in most cases)

Processing: Immediate (online) or same day (in-person)

Output: You receive Social Security registration confirmation and will start receiving monthly direct debit charges.

Step 3: Open Business Bank Account (Optional but Recommended)

While not legally required, separating personal and business finances simplifies accounting.

Recommended Banks:

• N26 Business - Free, online-only, easy setup
• Revolut Business - Low fees, multi-currency
• BBVA - Traditional option, in-person support
• Santander - Wide branch network

Documents Needed:

• NIE/passport
• Autónomo registration proof
• Proof of address

Step 4: Set Up Accounting System

Options:

Hire a Gestor/Accountant (Recommended): A gestor or accountant handles your tax filings, invoicing, and compliance.

Cost: €80-€250/month depending on transaction volume and services

What They Do:

• Prepare and file quarterly tax returns (Modelo 130 IRPF, Modelo 303 VAT)
• Annual tax return (Modelo 100)
• Advise on deductions
• Handle Social Security changes
• Issue invoices on your behalf (optional)

DIY with Accounting Software: If comfortable with accounting, you can manage yourself using software.

Popular Software:

• Holded (holded.com) - Spanish platform, invoicing + accounting, €15-€50/month
• Quipu (getquipu.com) - Designed for Spanish autónomos, €13-€30/month
• Sage - Comprehensive, steeper learning curve, €25-€70/month
• Freeagent (for UK market, but some Spanish freelancers use it)

Hybrid Approach: Use software for invoicing and bookkeeping, hire gestor quarterly to file taxes (€300-€600/year).

Social Security Costs (RETA)

Tarifa Plana (First 2 Years)

Months 1-12: €80/month

Months 13-24: €294/month

After Month 24: Income-based, calculated by contribution base.

Standard Contributions (After Month 24)

Starting month 25, your Social Security payment is based on your chosen contribution base and actual income.

2025 Standard Rates:

Monthly Net Income	Minimum Contribution Base	Social Security Payment (31.7% rate)
€0-€1,000	€751.63	€238/month
€1,000-€1,500	€849.67	€269/month
€1,500-€2,000	€950.98	€301/month
€2,000-€3,000	€1,062.09	€337/month
€3,000+	€1,166.70	€370/month

Note: From 2023, Spain introduced income-based Social Security contributions for autónomos, replacing the old flat-rate system. You estimate your annual net income at year start, choose your contribution base accordingly, and adjust after filing your annual tax return if actual income differs.

Payment Method: Monthly direct debit from your bank account.

Additional Social Security Options

Cese de Actividad (Unemployment Insurance): Optional coverage for autónomos, providing benefits if your business fails or income drops significantly.

Cost: Included in standard Social Security contribution (no extra charge as of 2025)

Benefits: Up to 70% of your contribution base for 4-24 months (depending on contribution years)

Eligibility: Must have contributed at least 12 months, demonstrate business closure or income drop >75%

Cessation of Activity (IT Baja): If you temporarily stop working due to illness/injury, you can request cessation of activity, pausing Social Security payments (though this is complex and requires medical certification).

Tax Obligations for Autónomos

Spanish autónomos have four main tax obligations: quarterly income tax, quarterly VAT, annual income tax, and annual wealth declarations (if applicable).

1. Quarterly Income Tax (Modelo 130 - IRPF)

What It Is: Advance payments on personal income tax.

Frequency: Quarterly (April, July, October, January)

Calculation: 20% of net profit (income minus deductible expenses)

Example:

• Q1 Income: €10,000
• Q1 Expenses: €2,000
• Net Profit: €8,000
• Modelo 130 Payment: €8,000 × 20% = €1,600

Purpose: This is a prepayment toward your annual income tax. When you file your annual return, you’ll calculate your actual tax owed and either pay the difference or receive a refund if you overpaid.

Deadlines:

• Q1 (Jan-Mar): Due April 1-20
• Q2 (Apr-Jun): Due July 1-20
• Q3 (Jul-Sep): Due October 1-20
• Q4 (Oct-Dec): Due January 1-30 (following year)

Exemption: If 70%+ of your income comes from clients who withhold taxes (retención), you don’t file Modelo 130. This applies if most clients are large companies that withhold 15% on your invoices.

2. Quarterly VAT (Modelo 303 - IVA)

What It Is: Value Added Tax collected from clients minus VAT paid on business expenses.

Frequency: Quarterly (same months as Modelo 130)

Calculation:

• VAT Collected: 21% charged on invoices to clients
• VAT Paid: 21% paid on business expenses
• Net VAT: Collected minus Paid = Amount to remit (or refund if negative)

Example:

• Q1 Invoice Total: €10,000 → VAT collected: €2,100
• Q1 Business Expenses: €2,000 → VAT paid: €420
• Net VAT Due: €2,100 - €420 = €1,680

VAT Rates:

• Standard Rate: 21% (most services and products)
• Reduced Rate: 10% (hospitality, some transport)
• Super-Reduced Rate: 4% (basic foods, books, medicines)

Special VAT Regimes:

• Intra-EU Transactions: Different rules if providing services to EU clients
• Export of Services: 0% VAT (reverse charge) for services to non-EU clients
• Recargo de Equivalencia: Retailers who buy from wholesalers (auto-calculated)

Deadlines: Same as Modelo 130 (April 1-20, July 1-20, October 1-20, January 1-30)

3. Annual Income Tax Return (Modelo 100 - IRPF)

What It Is: Annual personal income tax return reconciling your total income, expenses, and quarterly prepayments.

Deadline: April 1 - June 30 (following year)

Process:

1. Calculate total annual net profit (income minus expenses)
2. Apply progressive tax rates
3. Subtract quarterly prepayments (Modelo 130)
4. Result: Additional tax owed OR refund

2025 Spanish Income Tax Rates:

Taxable Income	National Rate	Regional Rate (varies)	Combined Avg.
€0-€12,450	9.5%	~9.5%	19%
€12,450-€20,200	12%	~12%	24%
€20,200-€35,200	15%	~15%	30%
€35,200-€60,000	18.5%	~18.5%	37%
€60,000-€300,000	22.5%	~22.5%	45%
€300,000+	24.5%	~22.5%	47%

Note: Spain’s income tax combines national and regional rates (autonomous community rates vary slightly by region).

Deductions: Standard personal allowances, family deductions, pension contributions, mortgage interest (primary residence), donations, etc.

4. Annual Wealth Declaration (Modelo 720)

What It Is: Declaration of assets held outside Spain (if exceeding €50,000 in any category: bank accounts, securities, real estate).

Deadline: March 31

Who Must File: Anyone with foreign assets above thresholds.

Penalty for Non-Compliance: Very high (fines up to 150% of asset value). Consult tax advisor if applicable.

Invoicing Requirements

As an autónomo, you must issue invoices (facturas) for all services or products provided.

Invoice Requirements (Legal Minimum Information)

Your Business Details:

• Full name or business name
• NIE or NIF (tax ID)
• Full address
• IAE code (professional activity code)

Client Details:

• Client’s name or company name
• NIF/CIF (client’s tax ID)
• Address

Invoice Details:

• Unique invoice number (sequential: 2025/001, 2025/002, etc.)
• Date of issue
• Description of services/products
• Quantity and unit price
• Subtotal (before VAT)
• VAT rate and amount (21% standard)
• Total amount

Retention (Retención): If your client is a company, they may withhold 15% of your invoice for IRPF (income tax). You note this on the invoice.

Example:

• Services: €1,000
• VAT (21%): €210
• Subtotal: €1,210
• IRPF Withholding (15%): -€150
• Amount to Pay: €1,060

You receive €1,060, but your invoice total is €1,210. The client pays the €150 withholding directly to Tax Agency on your behalf (you’ll credit this on your annual return).

Invoicing Software

Recommended Tools:

• Holded - Spanish platform, automatic VAT/IRPF calculations
• Quipu - Designed for Spanish autónomos, invoice + accounting
• Facturas.com - Free invoicing tool
• Wave - Free (international, but works for Spain)
• Excel/Google Sheets - DIY (use a template)

Payment Terms

Common Terms:

• Payment on receipt: Immediate payment expected
• Net 15/30: Payment due within 15 or 30 days
• Spanish Law (Ley 3/2004): Payment terms can’t exceed 60 days for most transactions (30 days in some cases)

Late Payment: If a client doesn’t pay on time, Spanish law allows you to charge interest (8% + ECB rate) and a €40 flat fee for collection costs.

Deductible Business Expenses

One major benefit of being autónomo is deducting legitimate business expenses from your income, reducing your taxable profit.

Common Deductible Expenses

100% Deductible:

• Office Supplies: Computer, software licenses, stationery
• Coworking Space: Membership fees, desk rentals
• Professional Services: Gestor/accountant fees, legal fees, web hosting
• Business Travel: Train, flights, taxis to client meetings
• Professional Development: Courses, conferences, books related to your field
• Business Meals: 50% deductible (26.67% of amount) when meeting clients
• Insurance: Professional liability insurance, business insurance
• Marketing: Website costs, advertising, business cards
• Phone/Internet: Percentage used for business (must justify)

Partially Deductible:

• Home Office (If working from home):
  • 30% of rent, utilities, internet (if 30% of home is dedicated office space)
  • Must be a defined workspace, proportional to home size
  • Requires proof (floor plan, photos)
• Vehicle:
  • Can deduct if used exclusively for business (difficult to prove for most freelancers)
  • Easier: Deduct mileage for specific business trips

Not Deductible:

• Personal expenses (personal meals, clothing, entertainment)
• Expenses unrelated to business activity
• Expenses without proper invoices/receipts

Record Keeping: Keep all receipts, invoices, and documentation for 4 years (Tax Agency audit period).

When to Hire an Accountant (Gestor)

DIY vs. Professional Help

Do It Yourself (DIY) If:

• Simple freelance work (few clients, straightforward income)
• Comfortable with numbers and admin
• Low transaction volume (<€30,000/year)
• Time to learn tax regulations

Hire a Gestor/Accountant If:

• Complex finances (multiple income streams, international clients)
• High transaction volume
• Want peace of mind and tax optimization
• Value time over money (gestor frees 5-10 hours/month)
• Risk-averse (avoid mistakes and penalties)

Gestor vs. Accountant (Asesor Fiscal)

Gestor (Gestoría): Administrative professionals handling paperwork, registrations, and routine tax filings.

Services: Autónomo registration, quarterly/annual tax filings, invoicing support, Social Security changes

Cost: €80-€150/month (basic services)

Accountant/Tax Advisor (Asesor Fiscal or Asesor Contable): Higher-level financial advisors offering tax optimization, business strategy, complex filings.

Services: Everything gestors do PLUS tax planning, deduction optimization, business structure advice, audit support

Cost: €150-€300/month (comprehensive services)

For Most Freelancers: A gestor is sufficient. Accountants are better for businesses with €100k+ revenue or complex structures.

What to Expect from a Gestor

Monthly/Quarterly Services:

• Record your income and expenses
• Prepare quarterly tax forms (Modelo 130, 303)
• Submit filings on time
• Advise on deductions

Annual Services:

• Prepare annual income tax return (Modelo 100)
• Calculate final tax liability or refund
• Advise on Social Security contribution base adjustments

Ad-Hoc Services:

• Register you as autónomo (€100-€200 one-time fee)
• Handle Social Security base changes
• Respond to Tax Agency inquiries

Communication: Most gestors work via email and phone. You’ll send them invoices/receipts monthly or quarterly, and they’ll prepare filings.

Find Accountants for Autónomos →

Popular Freelance Fields for Autónomos

Technology & IT

Roles:

• Software developers
• Web developers
• Mobile app developers
• IT consultants
• Cybersecurity specialists

Demand: Very high. Spain’s tech sector is growing rapidly, especially in Madrid, Barcelona, Valencia.

Typical Rates: €40-€80/hour (experienced developers €80-€150/hour)

Visa: Digital Nomad Visa works well if working for international clients.

Design & Creative

Roles:

• Graphic designers
• UI/UX designers
• Illustrators
• Photographers
• Video editors

Demand: High. Many startups and SMEs outsource design work.

Typical Rates: €30-€70/hour

Marketing & Communications

Roles:

• Digital marketers
• Social media managers
• Content writers/copywriters
• SEO specialists
• Translators

Demand: High. Spanish businesses increasingly invest in digital marketing.

Typical Rates: €25-€60/hour (translators €0.08-€0.15/word)

Consulting & Coaching

Roles:

• Business consultants
• Management consultants
• Life/career coaches
• HR consultants

Demand: Moderate to high, especially in cities.

Typical Rates: €60-€150/hour (senior consultants €150-€300/hour)

Trades & Services

Roles:

• Plumbers, electricians, carpenters
• Personal trainers
• Hairdressers, beauticians
• Cleaners

Demand: Consistent demand for quality tradespeople.

Typical Rates: €25-€60/hour

Common Challenges and Solutions

Challenge 1: High Social Security Costs

Problem: €294/month (after Tarifa Plana) is expensive, especially if income is low.

Solutions:

• Maximize use of Tarifa Plana (€80/month first year, €294/month year 2)
• Choose minimum contribution base (€1,000) to minimize payment
• Plan your finances: Build Social Security into your rates
• Consider if autónomo is necessary: If earning <€10,000/year, weigh costs vs. benefits

Challenge 2: Quarterly Tax Deadlines

Problem: Easy to miss deadlines, leading to penalties.

Solutions:

• Set calendar reminders for April 20, July 20, October 20, January 30
• Hire a gestor to handle filings (€80-€150/month)
• Use accounting software with deadline alerts

Challenge 3: Uneven Income

Problem: Freelance income fluctuates; some months high, some low.

Solutions:

• Build emergency fund (3-6 months expenses)
• Diversify clients (don’t rely on 1-2 clients for all income)
• Budget conservatively using lowest monthly income
• Consider retainer contracts for stable income

Challenge 4: Client Non-Payment

Problem: Clients delay payment or don’t pay at all.

Solutions:

• Clear payment terms on invoices (Net 30 max)
• Request 50% upfront for new clients
• Send payment reminders at due date
• Spanish law allows charging late fees (8% interest + €40 collection fee)
• Legal action: For debts >€2,000, consider Monitorio (simplified legal process)

Challenge 5: Work-Life Balance

Problem: No clear boundaries when you’re your own boss; risk of burnout or constant availability.

Solutions:

• Set working hours and communicate them to clients
• Schedule breaks, vacation (even if unpaid)
• Use time-tracking tools to monitor workload
• Consider coworking spaces to separate work/home

Ceasing Autónomo Activity (Dar de Baja)

If you stop freelancing or take a long break, you should cease your autónomo registration to stop Social Security payments.

Process:

1. Notify Tax Agency (Modelo 036/037): Submit form indicating cessation date (baja de actividad).

2. Deregister from Social Security (RETA): Submit cessation form at Social Security office or online. Social Security payments stop from date of cessation.

3. File Final Tax Returns: You must file quarterly returns for the period you were active, plus a final annual return.

Timing: You can reactivate autónomo status later (though if within 2-3 years, you won’t qualify for Tarifa Plana again).

Considerations: If taking a short break (1-2 months), it may not be worth deregistering due to administrative hassle. For breaks of 3+ months, ceasing activity saves money.

Get Expert Help

Navigating Spain’s autónomo system is complex. Professional help saves time, reduces stress, and optimizes your tax situation.

Recommended Services:

• Accountants for Autónomos → - Quarterly/annual tax filings, bookkeeping, advice (€80-€250/month, high ROI)
• Tax Advisors → - Tax optimization, business structure, complex situations (€150-€300/month)
• Immigration Lawyers → - If you’re non-EU and need work authorization or Digital Nomad Visa (€500-€1,500)

Is Professional Help Worth It?

For most autónomos, yes. A gestor costs €80-€150/month (€960-€1,800/year) but:

• Ensures compliance (avoiding fines of €300-€30,000 for errors)
• Optimizes deductions (easily saves €500-€2,000/year in taxes)
• Saves 5-10 hours/month (worth €100-€500 in your time)
• Provides peace of mind

DIY makes sense if:

• Annual income <€20,000 and very simple finances
• You enjoy accounting and have time to learn
• Using good software (Holded, Quipu)

For most freelancers earning €30,000+, a gestor pays for itself.

Related Guides

• Digital Nomad Visa → - Visa for freelancers working remotely
• Work Visa Spain → - Alternative: Employer-sponsored work permits
• Spanish Taxes for Expats → - Complete tax guide
• Cost of Living in Spain → - Budgeting as a freelancer
• NIE Number Application → - Required for autónomo registration
• Remote Work Spain → - Remote work infrastructure and communities

FAQs About Being Autónomo in Spain

How much does it cost to be autónomo in Spain?

First year: €80/month Social Security (Tarifa Plana) + quarterly taxes (20% of net profit) + gestor fees (€80-€150/month optional). Example: €80 Social Security + €100 gestor = €180/month fixed costs. Second year: €294/month Social Security + taxes + gestor. After 2 years: €317-€600/month Social Security (income-based) + taxes + gestor. Annual costs: €2,000-€5,000+ depending on income and whether you hire a gestor.

Do I need to register as autónomo for freelance work?

Yes, if you’re earning income from self-employed work in Spain. The law requires autónomo registration once you start generating freelance income (even small amounts). Exceptions: Occasional work under €1,000/year may not trigger obligation, but it’s a gray area. Many freelancers delay registration, but working “in black” (unregistered) carries risks: fines up to €10,000, no legal protections, no healthcare, tax evasion penalties. If earning €5,000+/year from freelancing, register as autónomo.

What is Tarifa Plana and how does it work?

Tarifa Plana is a reduced Social Security rate for new autónomos: €80/month for first 12 months, then €294/month for months 13-24. After 24 months, you pay regular income-based rates (€317-€600/month). Eligibility: Haven’t been autónomo in previous 2-3 years, no company board membership, no employees. Tarifa Plana saves approximately €250/month in year 1 and €80/month in year 2 (€3,960 total savings over 2 years).

Can I be autónomo and have a job at the same time?

Yes, you can be employed (cuenta ajena) and autónomo simultaneously. This is called pluriactividad. You’ll pay Social Security for both employment and self-employment, which is expensive. However, you can request a 50% discount on autónomo Social Security if you’re also paying employee Social Security. Check with your employer—some employment contracts prohibit outside work. If permitted, you must file taxes for both income sources.

What taxes do autónomos pay in Spain?

Quarterly: Modelo 130 (IRPF income tax prepayment, 20% of net profit) + Modelo 303 (VAT, 21% collected minus paid). Annual: Modelo 100 (full income tax return, 19-47% progressive rates on net profit, minus quarterly prepayments). Plus: Social Security €80-€600/month (not technically a tax but mandatory). Example: €40,000 gross income, €10,000 expenses = €30,000 net profit. Quarterly IRPF: €6,000/year (20%). Annual tax: ~€7,000-€9,000 depending on deductions, minus €6,000 prepaid = €1,000-€3,000 additional.

Do I need an accountant to be autónomo?

Not legally required, but strongly recommended. Most autónomos (70-80%) hire a gestor or accountant (€80-€250/month). Benefits: Ensures compliance (avoiding fines), handles quarterly/annual tax filings, optimizes deductions (saves €500-€2,000/year in taxes), saves time (5-10 hours/month). DIY is possible with accounting software (Holded, Quipu, €15-€50/month) if you’re comfortable with numbers. However, Spanish tax law is complex; mistakes can cost more than a gestor. Verdict: For income >€30,000/year, hiring a gestor pays for itself.

Can foreigners become autónomo in Spain?

EU citizens: Yes, automatic right to work. Simply register as autónomo (NIE required). Non-EU citizens: Yes, but you need legal work authorization. Options: (1) Digital Nomad Visa (€2,334/month income, allows remote work/freelancing), (2) Work Visa - Cuenta Propia (self-employment visa, requires business plan and €25k-€50k capital), (3) Residence permit (from marriage, student visa conversion, etc.) granting work rights. Tourist visa doesn’t allow autónomo registration. Work Visa Guide → Digital Nomad Visa →

How do I invoice clients as autónomo?

Issue a factura (invoice) with: Your name, NIE, address, IAE code; Client’s name, NIF/CIF, address; Invoice number (sequential), date, service description, subtotal, VAT (21%), total. If client is a company, they may withhold 15% IRPF (note on invoice). Use invoicing software (Holded, Quipu, Facturas.com) or templates. Spanish law requires payment within 60 days max (30 days for some). Send invoice immediately after service; follow up at due date if unpaid. Keep copies for 4 years (tax audits).

What happens if I don’t pay autónomo Social Security?

Non-payment triggers: Month 1: Warning letter. Month 2: Additional letter with penalty (20% surcharge). Month 3: Social Security may initiate legal collection (embargo), deduct from bank account, or suspend your healthcare access. Repeated non-payment: Automatic deregistration from RETA, meaning you can no longer legally work as autónomo and lose healthcare. Solution: If struggling to pay, contact Social Security immediately to arrange payment plan or request temporary cessation (baja temporal) if not working.

Can I work as a digital nomad in Spain as autónomo?

Yes, if you have proper visa. Digital Nomad Visa (launched 2023) is designed for this: Allows freelancers/remote workers to live in Spain and work for foreign clients as autónomo. Requirements: €2,334/month income, max 20% income from Spanish clients. You register as autónomo and pay Social Security/taxes in Spain. Benefits: Legal residence, potential Beckham Law tax benefits (15% flat rate), access to healthcare. Alternative: Some digital nomads use Non-Lucrative Visa (gray area—technically no work allowed). Digital Nomad Visa Guide →