Becoming autonomo in Spain: the steps you need to follow

The two registrations you must complete

Becoming autonomo (self-employed) in Spain means completing two separate registrations. Many people think it is one step, but it is not.

First, you register with the tax office (Hacienda). This tells them what activity you will do and how you will be taxed. Second, you register with Social Security under the special scheme for self-employed workers, called RETA. This is what gives you healthcare cover and builds your pension.

You must always do the tax registration first, then RETA. Both must be in place before you start working.

The steps to follow

1. Get your NIE and a Spanish bank account. You cannot register as autonomo without these. If you do not have an NIE yet, see our guide on the social security number in Spain for how the NIE and social security number connect.
2. Register with Hacienda using modelo 036 or 037. This is the tax census form. It tells Hacienda your activity (called the epigrafe), your address, and how you will invoice. Modelo 037 is the simple version for most freelancers; modelo 036 is for more complex cases. You can file this online with a digital certificate, or in person at a Hacienda office.
3. Register with Social Security under RETA. Do this through the Import@ss online system, or in person at a Social Security office. You will choose your monthly contribution base, which decides how much you pay and what benefits you build up.
4. Check the date rules carefully. You can submit your RETA registration up to 60 days before you plan to start work. But it must be done and active no later than the day you actually start. Registering after you have already started is not allowed and can lead to a fine.
5. Apply for the tarifa plana if you are a new autonomo. This is a reduced flat monthly fee for the first months of activity. Check the official Social Security site for the current amount and how long it lasts, since these figures change.
6. Start invoicing correctly. Your invoices must show your name, NIE, address, the activity, the price, and VAT (IVA) if it applies to your activity. Keep copies of everything for your quarterly tax returns.

What you need before you start

Have these documents and details ready before you start:

• NIE (foreigner identification number), needed to register with Hacienda and Social Security
• Social security number, needed to register under RETA
• A Spanish bank account, needed to pay your monthly RETA contribution and receive client payments
• Modelo 036 or 037, the form for your Hacienda tax registration
• Proof of address in Spain, often asked for at registration
• A digital certificate or Cl@ve, useful for doing both registrations online

How this connects to SEPE and unemployment benefits

If you were claiming unemployment benefit and want to become autonomo instead, SEPE offers two things worth knowing about.

The first is pago unico (lump-sum payment). This lets you take the unemployment benefit you have left as one payment, instead of receiving it month by month, so you can use it to start your business. You must ask for this before you register with Social Security as autonomo, and you must start your activity within one month of SEPE approving the payment. Read our full guide on the lump-sum unemployment payment in Spain for the requirements.

The second is protection if your business fails. Autonomos who pay into the cese de actividad (self-employed unemployment cover) can claim a benefit if they have to stop trading. This works differently from normal unemployment benefit and has its own rules. Our guide on self-employed unemployment in Spain explains who qualifies and how to apply.

Common problems and how to fix them

You registered with RETA too late

If you start working before your RETA registration is active, Social Security can charge you a surcharge for late registration. Always register before your first day of work, or up to 60 days in advance if you already know your start date.

Your Hacienda and Social Security dates do not match

Your tax registration and your RETA registration should point to the same start date for your activity. If they do not match, you may get letters asking you to explain the difference. Check both forms before you submit them.

You are not sure which activity code to choose

The epigrafe on modelo 036 or 037 decides how you are taxed and sometimes which tarifa plana rules apply. If you are unsure, ask a gestor (a paperwork professional) to check it before you submit, since changing it later takes extra paperwork.

You want the pago unico but already registered as autonomo

You must apply for the pago unico before you register with Social Security under RETA. If you already registered, you may no longer be able to get the lump sum. Always check with SEPE first if you are still deciding.

Your online registration will not go through

Import@ss and the Hacienda online systems both need a digital certificate or Cl@ve to work smoothly. If your certificate is not installed correctly, the forms will not submit. Book a cita previa (appointment) at an office instead if the online route keeps failing.