How to register as an autónomo in Spain: a step-by-step guide

You can register as an autónomo (self-employed) yourself in a single evening: three filings, two authorities and one date that runs through them all. You need a digital certificate or Cl@ve, an NIE, a Spanish bank account and activity codes. None of the steps carries a fee.

What this looks like in practice: a client whose permit was tied to an employer had to build a business plan in a tight window after redundancy — the move to cuenta propia.

Below is the route field by field: what to tick in modelo 036 page by page, how to answer the Importass wizard when registering (alta) in RETA, how much will be debited in the first year and what starts immediately after registration.

Who can apply and in what order

Anyone of legal age with an NIE and the right to work on a cuenta propia (self-employed) basis can apply: EU citizens and holders of a residence permit that allows self-employment — digital nomad, cuenta propia, arraigo and others. A residence status that does not allow you to work for yourself makes the whole procedure pointless; what each ground allows is explained in our article on cuenta propia.

If you would rather not run the registration yourself, we do it for €80 + IVA, activity codes and OSS registration included: business registration in Spain.

There are two authorities, and both must be notified before you start your activity.

• Agencia Tributaria (Hacienda, the tax agency) — modelo 036, before the first invoice you issue or the first business expense.
• Seguridad Social (TGSS) — alta in RETA (the self-employed scheme). You can apply in advance, but no earlier than 60 days before the start date. Backdated applications are allowed, but you then lose the reduced tarifa plana (flat rate). What that means for a digital nomad, with figures: backdated RETA registration.

The order: modelo 036 first, then RETA. And the key thing linking both filings: they must state the same start date of activity. This parameter runs through the whole procedure — a mismatch triggers a requerimiento (formal request) and may cost you the reduced rate.

What to prepare in advance

What	Why
Certificado digital or Cl@ve permanente	logging in to the AEAT and Seguridad Social portals, signing the forms
NIE	your identifier on every form — how to get one is explained in our guide to the NIE in Spain
A Spanish bank account	contributions are collected only by direct debit (domiciliación); the bank must be on the TGSS list of colaboradores — the big banks qualify
Referencia catastral	a mandatory field in modelo 036, found by address on the cadastre portal
CNAE and IAE codes	one for each authority, see the next section

Two classifications, and they are not the same thing

Hacienda and Seguridad Social use different code lists, and there is no one-to-one match between them. You choose a code in each separately.

Authority	Classification	Example: software developer
Seguridad Social (RETA)	CNAE-2025	62.10 — actividades de programación informática
Agencia Tributaria (036)	IAE, epígrafes	763 — programadores y analistas de informática

This is where almost all guides are out of date, including English-language ones. The classification has changed: Real Decreto 10/2025 approved CNAE-2025, and the Seguridad Social form accepts only that. The full structure with explanatory notes and correspondence tables to the old codes is published by INE. Codes from the 2009 list — such as 6201, popular in guides — are no longer valid.

Related IAE options for the same profession: 762 — doctores e ingenieros en informática, 764 — diplomados en informática, 845 — explotación electrónica por cuenta de terceros. The last one is no longer a professional but a business activity, and the retenciones (withholding) rules there are different. The choice is determined by the work you actually do, not by convenience.

Step 1. Social Security number (NUSS)

You need it if you do not have a number yet. If you have worked in Spain as an employee, you already have one and can skip this step.

What NUSS is. The social security number (número de la Seguridad Social, also called the affiliation number, NAF) is the number by which social security identifies a person. It is assigned by the General Treasury of Social Security (TGSS), and it is for life and unique: when you change jobs, become an autónomo or move to another region, the number stays the same. You must obtain it before your first registration with social security, and a foreigner needs an NIE for this. For an employee, the number is usually requested by the first employer; you can request it yourself online in Importass or in person using form TA.1.

1. In the Importass portal: Altas, bajas y modificaciones → Solicitar el número de la Seguridad Social.
2. Log in with a certificate, Cl@ve or, if you have no electronic signature, with a selfie and a photo of your ID document.
3. Four screens: personal details, address, contact details, confirmation.
4. Consent to data processing and signature.

The number is assigned immediately, and a PDF with it stays in your account. It takes about five minutes.

Step 2. Modelo 036 at Hacienda

This filing is the alta censal: registration in the tax register of business owners and professionals (Censo de empresarios, profesionales y retenedores); on the form it is box [111] «Alta». It must be filed before you start the activity — before your first sale or the first service you provide. The separate simplified form, modelo 037, no longer exists: it was abolished from 3 February 2025 and replaced by a simplified version of the 036 itself. Later you can prove the registration with a certificado de situación censal — banks and landlords of business premises ask for it.

It is filed in the AEAT online office, procedure G322. The form has many pages, navigated by tabs at the top. It takes 20–30 minutes. When asked whether to fill in the simplified version, answer “no”: the simplified mode does not offer ROI and some settings, and you would later have to file a modificación.

Page 1 — reason for filing

Field [111] Alta — tick it. Below is the Lugar, fecha y firma block: city, date, “Firma en calidad de” → Interesado, surname and first name.

Page 2A — who you are and where

• [A1] — “Sí, art. 9.1 LIRPF”: confirmation of tax residence.
• [A2] — nationality, [A3B] — the date from which you are resident.
• [A29] and [A26] — phone and email for AEAT notifications, both with the Alta box ticked. Requerimientos will be sent here, so the contact details must be in use.
• Domicilio — via “Buscar dirección” by postcode and street, then complete fields [A13]–[A23].
• [A30] — referencia catastral.

Page 4 — activity codes and place of work

“Añadir registro” → “Buscador de actividades”, find the epígrafe by number or keyword. Next comes the place of activity, and here there is a fork that affects your money:

• not tied to specific premises — “La actividad se desarrolla fuera de un local determinado”: municipality and start date;
• working from home or an office — “en un local determinado”: Superficie in square metres and Grado de afectación — the share used for work. An 80 m² flat with a 10 m² work room → 80 and 12.5.

This share is the basis for deducting part of your housing costs: 30% of the afectación share of utility bills is deductible (art. 30.2.5ª LIRPF). A field many people fill in at random is actually worth money every year.

Page 5 — IVA and ROI

• [500] — Sí, activity within the territory where IVA (VAT) applies; [501] — No, not fully exempt.
• [502] and [503] — tick and start date of activity for IVA purposes.
• [510] and [512] — Alta in the régimen general and date.
• [582], [583], [584] — Alta and date: application for inclusion in the ROI, the Registro de Operadores Intracomunitarios (register of intra-EU operators). What this number gives you, how to check someone else’s and what to file afterwards is covered in our article on the VAT number.

ROI is essential for working with EU clients: only with a number in VIES can you invoice services to European companies without IVA under the reverse charge mechanism. Without ROI you will have to charge 21%, which clients generally refuse to pay. The AEAT confirms inclusion separately, sometimes after a check.

Page 6 — IRPF

[600] and [602] — Alta and date. [609] and [650] — inclusion in estimación directa simplificada and date. This is the standard regime for turnover up to €600,000: accounting based on actual income and expenses plus 5% for “hard-to-prove expenses”, capped at €2,000 a year.

Page 7 — retenciones

Fill this in only if you will be paying other self-employed professionals in Spain: their invoices carry IRPF withholding (retención), which you must withhold and pay over. [701] and [721] — Alta and date; this adds modelo 111 every quarter and modelo 190 at year end. If you do not plan such payments, skip the page.

Submitting: “Firmar y Enviar”, then tick “Conforme” in the window. A PDF of the submitted return will open — save it: your bank will need it, and you will use it to check the data when registering in RETA.

Alta censal and RETA in one filing: through a PAE

Instead of two separate filings — modelo 036 at Hacienda and alta in RETA — you can complete a single electronic document, the DUE (Documento Único Electrónico), in the CIRCE system. It does both registrations at once: the entry in the tax register and the alta with Social Security.

• Yourself online — on the PAE Electrónico portal with your digital certificate.
• Through a PAE office (Punto de Atención al Emprendimiento), by appointment. Offices are public or private: chambers of commerce, town halls, notaries, asesorías.

Later changes — a new activity, your IVA regime, your address — are filed with an ordinary modelo 036 marked as modificación. Sources: Agencia Tributaria on the DUE, Ministry of Industry guide «Empresario individual».

Step 3. Alta in RETA

In the Importass portal: Altas, bajas y modificaciones → Alta en trabajo autónomo → Solicitar alta. A twelve-screen wizard, about 15 minutes. What it asks:

1. Start date of activity — the same as in modelo 036.
2. Start date of contributions. If you register other than on the first of the month, you can pay either only for the remaining days of the month or for the full month. The second option slightly increases your contribution record but costs money.
3. Type of activity — “Voy a trabajar por mi cuenta propia”.
4. Activity — CNAE-2025 code. You can enter several, but it is easier to start with one and add the others later through a modificación.
5. Professional association — “No es mi caso” if you are not a member.
6. Address of the activity.
7. Expected net income. For the first application a realistic estimate is enough; the figure is adjusted after 12 months. With the tarifa plana, income does not affect the contribution in the first year.
8. Contribution base. For the tarifa plana — the minimum base of the first bracket of the general table: €950.98 in 2026 (Order PJC/297/2026; Seguridad Social guide).
9. Tarifa plana — tick it. Conditions: no alta in RETA in the last 2 years (3 if you have already used the reduction), not an autónomo colaborador (family collaborator), no debts to the TGSS or AEAT.
10. Pluriactividad — the first option, if you also have an employment contract in Spain.
11. Mutua colaboradora — any; it covers sick leave and accidents and can be changed later.
12. IBAN for contribution debits.

There is just one trap in this wizard, and it is an expensive one. The option “Trabajo con un cliente principal” does not mean “I have one client”. It is TRADE status (autónomo económicamente dependiente, economically dependent self-employed worker) with a mandatory registered contract and a separate regime. An accidental tick puts you into it. Do not choose it.

The decision “Alta en RETA. Resolución” arrives in your Importass account within a few days, with a notification also sent by email.

You can file the application for alta in RETA in advance, no earlier than 60 days before the start date, and without a digital signature: on the Import@ss portal you fill in your details, take a selfie and attach a photo of your ID document. In practice this is exactly the application (justificante de presentación de la solicitud de alta en el RETA) that the consulate asks for if you apply for the digital nomad visa from abroad.

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How much will be debited

Component	Amount	What it is
Tarifa plana	€80	the first 12 months, regardless of income
MEI	+ 0.9% of the base	a surcharge on the reduced amount; the Seguridad Social includes it in the total
Total per month	€88.64	total per the Seguridad Social guide; debited from the first month

The MEI — Mecanismo de Equidad Intergeneracional (intergenerational equity mechanism) — rises by 0.1 percentage points a year to 1.2% in 2029.

• An extension for another 12 months is possible if your net income during those second 12 months will be below the SMI (minimum wage). The application, with a statement of expected income, must be made before the end of the first year — the reduction does not extend automatically, and if actual income turns out above the SMI, contributions for that period are recalculated (article 38 ter.2, 3 and 6 of Law 20/2007).
• Without the reduction, the contribution is calculated on a scale according to expected income: in 2026 roughly €200 to €590 a month. At the end of the year the TGSS compares declared income with actual income from Hacienda data and charges or refunds the difference.
• Cuota cero. Some autonomous communities refund the reduced contribution paid in the first, and sometimes the second, year. This is a separate application to the regional authority after the alta; the monthly debits continue as normal in the meantime. Regions, amounts and deadlines are in the cuota cero section.

It is worth knowing about late payment in advance. Collection is by direct debit only. If there is not enough money in the account, a recargo (surcharge) is added for the month in arrears, and that month’s contribution is charged at the full rate rather than the tarifa plana. The reduction resumes once the debt is paid, but the lost month is not compensated.

The amount of the reduced contribution, incidentally, is not fixed forever: the €80 was set by a transitional provision of RD-ley 13/2022 for 2023–2025, and from 2026 it is set each year by the state budget law. The Seguridad Social portal currently states €80 plus the MEI, €88.64 in total, but we have not found this amount in the 2026 legislation, so check it on the day you register.

Cuota cero: which regions refund contributions in 2026

Cuota cero is not a discount or a separate Seguridad Social rate. It is a regional grant on top of the state tarifa plana: during the reduced period you pay the contribution as normal, and the autonomous community then refunds what you paid, retroactively and on application. It is not applied automatically: you apply to the regional authority within its application window, and each region sets its own conditions, amounts and deadlines.

Region	Programme	Who qualifies	What is refunded	Applications in 2026
Madrid	Ayudas Tarifa Cero	new autónomos on the tarifa plana with their activity in Madrid; a separate line for people aged 52+ who lost their benefit on registering	contributions and MEI for the 12 months of the reduction, 24 for certain groups	permanent: within 3 months after each 12-month reduction period ends
Aragon	Cuota Cero	alta in RETA from 01.01.2024 and 12 full months on the tarifa plana; stay in RETA for another year	€960 (€80 × 12)	within a month after the reduced year; the call is open until 30.10.2026
Andalusia	Cuota cero, línea 1	those who had the tarifa plana for 12 full months	the amount paid over 12 months, more for certain groups	two months after the reduced year; the call closed on 30.09.2026, no new one published
Balearic Islands	Quota Zero	residents registered on the padrón in the islands who meet the tarifa plana conditions	100% of the reduced contribution for years one and two, 50% of contributions for year three	10.05–10.06.2026, closed; the call also covers 2027
Canary Islands	Cuota cero 2026	activity and tax domicile in the Canaries, paying the reduced contribution	the reduced contribution for each 12-month period	two months after each 12-month period; the 09.03–15.10.2026 window is closed
Galicia	TR341D, line 2	registered as job seekers on the alta date (01.10.2025–30.09.2026) and receiving the tarifa plana	the cost of the reduced contribution for 12 months, up to 24 in farming	until 30.09.2026, closed
Castilla-La Mancha	Tarifa plana and Tarifa plana plus	those receiving the state tarifa plana	€960 for the first year and €960 for the second	until 15.07.2026, closed
Murcia	Cuota Cero Ampliada	unemployed on the day before the alta, not in RETA in the previous two years	€2,920 one-off, including €1,000 to get started	25.02–15.10.2026, closed
Basque Country	CUOTS	only those who took their unemployment benefit as a lump sum (pago único)	50% of the minimum contribution	quarterly throughout the year
Valencian Community	—	no programme in force: a two-year cuota cero was announced on 28.09.2026, no legal text yet	—	—
Catalonia	—	no regional contribution refund programme	—	—

Data from the regions’ official pages as of 28 October 2026. The programmes are renewed every year, so check the conditions in your region’s call (convocatoria) before applying.

How to apply. The procedure is similar across regions:

1. Register in RETA with the tarifa plana. Without it, most regions have nothing to refund, and your alta date determines which call you fall under.
2. Pay the contribution on time throughout the reduced period: a debt to the Seguridad Social or Hacienda is grounds for refusal.
3. Once the reduced year ends (in Murcia and Galicia, already after the alta, within the call window), apply to the regional authority online with a digital certificate. You are usually asked for the modelo 036, certificates of no debts to Hacienda and the Seguridad Social, and your bank details.
4. Meet the deadline: one month after the reduced year in Aragon, two in Andalusia and the Canaries, three in Madrid. If the call has closed by then, you have to wait for the next one.

In practice. First the alta in RETA with the tarifa plana, then the regional application within its window. Keep the payment receipts for every reduced month and put the end date of your first year in the calendar in advance: a missed deadline cannot be recovered.

For foreign nationals. None of the programmes requires Spanish or EU citizenship. But each pays out only with a valid RETA alta, which is possible only with a residence permit that allows self-employment (cuenta propia). Murcia and Galicia also require you to be registered with the employment service as a job seeker before the alta, which likewise needs a document giving the right to work.

What starts immediately after registration

• VIES. Check your NIF in the VIES database: until your number appears there, you cannot invoice EU clients without IVA.
• Invoices. Mandatory details: number and date, your NIF and address, client details, description, taxable base, IVA rate and amount — or a reference to inversión del sujeto pasivo (reverse charge) for the EU and “operación no sujeta” for non-EU countries.
• Verifactu. From 1 July 2027 invoices must be issued through Verifactu-compatible software; until then it is voluntary. The deadline was set by RDL 15/2025. On 5 October 2026 the Ministry of Finance announced that the government plans to move these deadlines for autónomos and SMEs to October 2028, together with mandatory e-invoicing (Ministry of Finance note). Until the rule is published in the BOE, the 2027 dates apply.
• Quarterly — by 20 April, July and October and 30 January: modelo 130 (IRPF advance payment) and 303 (IVA). For EU transactions, also 349.
• Annually — 390 (IVA summary, January), 347 (counterparties over €3,005.06 a year, February), Renta (income tax return, April–June).
• Accounting books — for income, expenses and investment assets. The format is free, but the data must match your returns.
• After 12 months — review your contribution base against your actual income (you can change it up to six times a year) and, if your income is low, apply to extend the tarifa plana.

What exactly is paid next and when is covered in our breakdown of taxes and contributions for autónomos. A general overview of the status is in the article Autónomo in Spain.

Six mistakes that most often need correcting

1. Different start dates in 036 and RETA — a requerimiento and the risk of losing the tarifa plana.
2. An old CNAE code — the form accepts only CNAE-2025; codes from the 2009 list, such as 6201, are not valid.
3. The simplified 036 mode — no ROI and a reduced set of fields; you would later have to file a modificación.
4. Missing ROI — 21% IVA on invoices to European clients, who generally refuse to pay it.
5. Choosing “cliente principal” — ending up in the TRADE regime by accident.
6. An empty account on debit day — losing the reduction for the month plus a recargo.

FAQ

How long does autónomo registration take?

About an hour online: five minutes for the Social Security number, 20–30 minutes for modelo 036 and about 15 minutes for the alta in RETA. The RETA decision arrives in your account within a few days.

How much does it cost to register as an autónomo?

Registration itself is free — there is no fee at either Hacienda or Seguridad Social. You start paying from the following month: with the reduced rate, €88.64 a month including the MEI.

Which comes first — 036 or RETA?

First modelo 036, then the alta in RETA. Both filings state the same start date of activity; a mismatch triggers a requerimiento and may cost you the reduced rate.

Can you register retroactively?

Backdated registration is allowed, but you lose the tarifa plana. You can register in advance no more than 60 days before the start date of activity.

Do you need a gestor?

Not for the registration itself — the whole route can be done online with a digital certificate. A gestor pays off later, for quarterly filings and for choosing codes if your activity is unusual. Who a gestor is and what they do is explained in our article on the gestor.

Which activity code should a software developer choose?

For Seguridad Social, CNAE-2025 62.10; for Hacienda, IAE epígrafe 763. Related IAE options are 762, 764 and 845, and the last one is already a business activity with different retenciones rules. The choice is determined by the work you actually do.

What if gestors suggest different activity codes?

This happens a lot: the IAE classification dates from 1990, and many newer professions have no exact heading in it. The choice decides whether your activity is professional, in which case business clients withhold 15% IRPF from your invoices (7% for new professionals), or business activity, with no such withholding. First look for a similar case in the Dirección General de Tributos rulings database (PETETE). If there is none, ask the tax agency in writing (a binding ruling, consulta vinculante, under art. 88 LGT): the answer is due within six months, and the agency must apply it to your case. A wrong code is changed with a modelo 036 amendment; the CNAE code at Social Security is corrected separately.

What is the alta censal for an autónomo?

It is registration in the tax register of business owners and professionals (Censo de empresarios, profesionales y retenedores): a modelo 036 marked «Alta», filed before you start the activity. Together with the alta in RETA it can be done in a single filing through a PAE — the DUE document in the CIRCE system.

Which activity code should a YouTube creator choose?

The tax authority (DGT, rulings V0992-16 and V2008-21) treats income from videos with advertising as a business activity: at Hacienda this is IAE heading 961.1 «Producción de películas cinematográficas (incluso vídeos)» and group 844 «Servicios de publicidad, relaciones públicas y similares». If you also provide consulting, a heading for consulting is added. The CNAE code for Social Security is chosen separately, based on your main activity.

Do you need the ROI register if YouTube pays you from Ireland?

Yes. Creators outside Ireland are paid by Google Ireland Limited, an EU company, and Google itself accounts for IVA on this service in Ireland under the reverse charge mechanism (inversión del sujeto pasivo). To invoice it without Spanish IVA, you need to join the register of intra-Community operators (ROI) when you file modelo 036, and then file the recapitulative statement modelo 349, usually every quarter.

What is cuota cero for autónomos and which regions offer it?

It is a regional refund of the reduced contribution (tarifa plana) already paid, made retroactively on application rather than as a discount. In 2026 such programmes ran in Madrid, Aragon, Andalusia, the Balearic and Canary Islands, Galicia, Castilla-La Mancha and Murcia; at the end of October applications are open in Madrid (permanently) and Aragon (until 30 October). Catalonia and the Valencian Community have no programme in force, and in the Basque Country it is only for those who took their unemployment benefit as a lump sum.