How to register
You can register from the age of 18 if you intend to carry out an activity for profit on a regular basis. The work must not involve being managed by third parties. A sole proprietorship can be registered by people holding a residence permit that allows them to carry out an activity. Your visa must include both the right to reside and the right to work in Spain. Not every card grants this right: some routes prohibit or restrict work. What exactly each of them allows is covered in our overview of types of residence and the rights they give. Formally the procedure is simple, but mistakes in activity codes and registration dates surface as early as the first tax return. To avoid redoing things, you can hand this part over to our autónomo registration service.
Registration involves the following steps:
- Work permit. First you need to obtain permission to work in sunny Spain. To do so, you submit a business project stating the type of business, the planned investment, expected profit, the number of jobs and other data. You need to show sufficient funds and the professional competence to carry out the activity.
- Getting an NIE. After obtaining a temporary work permit and entering Spain, you need to apply for an NIE through the dedicated service or in person. This personal identification tax number identifies a foreigner carrying out activity in Spain. Without an NIE you cannot carry out most financial and other transactions. For example, you will not be able to get a student visa or residence permit, buy a car or register a business. The number is requested from the Consulate in your country of residence or from the Spanish immigration authorities.
- Opening a bank account. You need to open a bank account to carry out money transactions legally. To do so you must give reasons for opening it and prove your source of income. The account can be opened remotely or at the nearest bank branch. When choosing, it is best to study the fees carefully and make sure the financial institution is reliable. This will reduce potential risks and help you avoid unfavourable fee packages.
- Registration with the Treasury. At this stage the tax authorities are notified that you intend to carry out an activity in Spain. After registration you can work, provide services, issue invoices and declare the income you receive. When applying to Hacienda you must provide the required set of documents, for example your residence card (copy and original) and the IAE certificate. The procedure is free and takes only a few days.
- Registration with RETA. You need to register with the social security fund and pay the self-employed contribution regularly. This will entitle you to a pension in the future and access to public healthcare.
Registration step by step: where to go and what to file
There are six steps, and the order between them matters: without an NIE you can get neither tax registration nor a bank account. Below is what exactly is filed at each step. Below is a brief route map; a field-by-field walkthrough of the forms, with the field numbers of modelo 036 and the Importass wizard, is in a separate step-by-step guide on how to register as autónomo.
| Step | Where | What you file |
|---|---|---|
| 1. NIE | a consulate or the police in Spain | the foreigner identification number; nothing further works without it |
| 2. Tax registration | Hacienda (AEAT) | Modelo 036: activity codes, start date, tax regime |
| 3. Social security | Seguridad Social | registration with RETA, form TA0521, no earlier than 60 days before starting |
| 4. Digital signature | FNMT | certificado digital — without it, online dealings with the authorities are impossible |
| 5. Bank account | a Spanish bank | for the monthly contribution direct debit |
| 6. Licences | the town hall, sector authorities | only if the activity requires them: premises, catering, transport |
This is also where almost all Russian-language guides are out of date. An individual used to be able to file a simplified form — modelo 037. It has been abolished: Orden HAC/1526/2024 did away with it, and since 3 February 2025 all dealings with the register — registration, changes to data, deregistration — go only through modelo 036. If a guide tells you to use 037, it was written before that date.
Registering with social security
The Seguridad Social provides protection and guarantees in the country. After registering with social security, the entrepreneur gains access to healthcare and other benefits provided for by law. For those who obtain the status not from within Spain but together with legalising their stay, the procedure is different — it is described in the article on the residence permit for self-employment. You can register with RETA no earlier than 60 days before starting the activity. You may even submit the application on the first day of work. The application is filed on form TA0521, together with a copy of your TIE or DNI and the certificate of tax registration. You can also file the single electronic document (DUE) to speed up the process. Newcomers can use the reduced rate. This lets you pay contributions at a reduced rate for the first two years. Payment is made monthly, so you can set up a direct debit for convenience. Once registration is complete, the entrepreneur becomes part of the Spanish system and must pay the set amount regularly.
Autónomo costs
Becoming autónomo is not free, so you need to factor in all possible costs in advance. Monthly social security contributions are quite reasonable if you use the reduced rate. Newcomers pay €80 a month plus the mandatory MEI surcharge — about €88.72. Some autonomous communities run cuota cero programmes that cancel the contribution entirely. Under the standard rate you have to pay from €200 a month, and the exact amount depends on which contribution base you have chosen. Concessions for newcomers let you grow the business with minimal costs, establish yourself in the market and make your work more stable. On top of the fixed cuota come quarterly returns and an annual report, and that is usually where the time goes. Filing them is handed over to an autónomo accounting service. Social contributions are calculated on a progressive scale. The amount depends on the income the entrepreneur earns. Remember to keep up with the current rules and follow up-to-date information on legal requirements.
A breakdown of autónomo costs
Entrepreneurs pay income tax (IRPF) on their profit. The rate is progressive, roughly from 19% to 47% including the regional part: the more you earn, the higher the payments. Tax is paid in advance every quarter on modelo 130, and the final settlement takes place in the annual return. More detail is in the article on autónomo taxes and contributions. Exactly which expenses can be deducted depends on the codes you stated at registration — that is the very Modelo 036 form. Every quarter you will have to pay VAT (IVA) to the tax authorities, at a rate that depends on the type of activity. It is important to file returns on time, keep proper accounts and provide truthful information. Doing business in Spain opens up great opportunities for entrepreneurs. Registering as autónomo is worthwhile for foreigners, as a successful business helps you settle in a foreign country and build a comfortable life. Entrepreneurship can help you get a digital nomad or startup residence permit. By preparing a full set of documents and proving your project has prospects, you can move to Spain without worrying about tomorrow. All you need to do is grow your business, pay taxes regularly and not break the law.
What switching to autónomo looks like after getting a residence permit: the case of a family that received a digital nomad residence permit — including the right-to-work note that turned out to be missing from the card.
Which tax regime to choose when registering
The regime is chosen directly in modelo 036, and it determines how profit is calculated. There are three options, and the vast majority of freelancers fall into the first.
- Estimación directa simplificada — simplified direct assessment. It applies as long as turnover for the previous year across all activities did not exceed €600,000. A time-saving feature: expenses that are hard to document are written off at a flat rate — 5% of the net result.
- Estimación directa normal — normal direct assessment. It is mandatory for turnover above €600,000 and available voluntarily if you have opted out of the simplified one.
- Estimación objetiva, also known as “modules” — the result is calculated not from actual profit but from objective indicators: the size of the premises, the number of employees. It is not available to everyone, only to listed activities.
A mistake in activity codes and the chosen regime does not show up at once but in the first return — and you will have to correct it through the same form 036.
The reduced rate: what it rests on and how to extend it
The concession is granted for 12 months and extended for another 12 if net income for the first period was below the minimum interprofessional wage (SMI). The extension is not automatic: you have to apply for it before the start of the second year.
The legal basis is article 38 ter of Law 20/2007 on the Self-Employed Workers’ Statute, and the amount for 2023–2025 was set by the fifth transitional provision of RD-ley 13/2022. An important detail: the same rule expressly states that from 2026 the amount of the reduced contribution is set by the state budget law for each year. In other words, the figure is no longer “hard-wired” into the law for good — it is worth checking before you file.
A second restriction that people learn about too late: the concession is available to those who were not in RETA for two years before the new registration — or three years if they have used the concession before. And the reduced contribution itself does not increase future benefits: benefits are calculated on the minimum base of the lowest bracket.
Pros and cons of the status
- For: no share capital is needed, registration takes days rather than weeks, the first year is inexpensive, and the status gives access to healthcare and builds up contribution years.
- Against: liability is personal and unlimited — all your assets answer for the business’s debts; the contribution is paid every month regardless of whether you had any income; reporting is quarterly, and it is hard to keep up without an adviser.
Personal liability is the main difference from a limited liability company and the usual reason why people eventually move from autónomo to an SL.
Frequently asked questions
How does autónomo differ from a Russian sole proprietorship?
In how payments work. A Russian sole proprietor pays fixed contributions once a year and tax on turnover, whereas a Spanish autónomo pays a monthly social security contribution and progressive IRPF on profit, with quarterly advance payments. If you still have a Russian sole proprietorship, that is a separate question: keep it, close it or switch to autónomo.
Which form should I file — 036 or 037?
Only 036. The simplified form 037 was abolished by Order HAC/1526/2024 and has not been accepted since 3 February 2025.
Can you become autónomo without a residence permit that allows work?
No. You need a residence permit that allows self-employment. Not every card gives this right, and for those who obtain the status together with legalising their stay the procedure is different — it is described in the article on cuenta propia.
How long does registration take?
The registrations themselves take days: modelo 036 and RETA registration are filed in one or two goes. The longest waits are usually for the NIE and the digital certificate, and you can register with RETA no earlier than 60 days before starting the activity.
