Registering as self-employed in Spain: Tax Agency and Social Security
The two registrations of a Spanish autónomo. With the Tax Agency, the modelo 036 census declaration before the activity starts, the 15 % and 7 % withholdings and the 20 % quarterly instalment on modelo 130. With the Social Security, registration in RETA, the compulsory covers, a contribution base chosen by earnings in the 2026 tables, rates adding up to 31.50 % and the reduced fee. Two modules with case studies.
Foundational2 modules37 minFree course
2026 rules — verified on September 26, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Managing VAT as a self-employed worker in Spain· Step 1 of 7· Next step: Declaring and paying Spanish VAT: from the chargeable event to modelo 303
This content is part of the path: Starting out as a self-employed worker in Spain· Step 1 of 4· Next step: Spanish self-employed contributions 2026 — band, base and monthly amount
This content is part of the path: Paying income tax as a self-employed worker in Spain· Step 1 of 6· Next step: Spanish income tax withholding on freelance invoices — 15 % or 7 %
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Recognise who must register as self-employed under Spanish social security law
- Explain when the census declaration must be filed and what counts as starting an activity
- Describe what the modelo 036 census declaration communicates to the Tax Agency
- Apply the withholding rates of 15 % and 7 % on professional invoices
- Calculate the 20 % quarterly income tax instalment and know when it is not due
- State who must request registration in the special scheme for the self-employed and from when it takes effect
- List the protections that are compulsory from registration
- Choose a contribution base in the 2026 general or reduced table according to expected net earnings
- Compute a monthly contribution from a base and the 2026 rates
- Explain the conditions and duration of the reduced fee for new self-employed workers
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 118 minFree — no accountRegistering with the Tax Agency: the census declaration and its consequencesWhat you will be able to do
- Recognise who must register as self-employed under Spanish social security law
- Explain when the census declaration must be filed and what counts as starting an activity
- Describe what the modelo 036 census declaration communicates to the Tax Agency
- Apply the withholding rates of 15 % and 7 % on professional invoices
- Calculate the 20 % quarterly income tax instalment and know when it is not due
- Module 218 minFree — no accountJoining the self-employed scheme: registration, contribution base and reduced feeWhat you will be able to do
- State who must request registration in the special scheme for the self-employed and from when it takes effect
- List the protections that are compulsory from registration
- Choose a contribution base in the 2026 general or reduced table according to expected net earnings
- Compute a monthly contribution from a base and the 2026 rates
- Explain the conditions and duration of the reduced fee for new self-employed workers
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.