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Starting out as a self-employed worker in Spain

Understand the two registrations of an autónomo, with the Tax Agency and with Social Security, and what each one requires of you; compute the monthly RETA contribution that matches your earnings, without the reduced contribution for a newly started activity, which the calculation does not apply, and the income tax withheld on your professional invoices, including the reduced rate for a newly started activity; and file the census registration of businesses with modelo 036 before you start: 4 steps.

Start here: Registering as self-employed in Spain: Tax Agency and Social Security

Understand: registering with the Tax Agency and with the RETA

  1. Step 1 of 4
    CourseFree37 min

    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.

Compute: the self-employed contribution for your earnings and the withholding on your professional invoices

  1. Step 2 of 4
    CalculatorFree result

    Spanish self-employed contributions 2026 — band, base and monthly amount

    In 2026 a Spanish self-employed worker contributes according to monthly net income: each band sets a minimum and a maximum base, and the contribution is 31.5 % of the base chosen (28.30 % common contingencies, 1.30 % occupational, 0.9 % intergenerational equity, 0.9 % cessation of activity and 0.1 % vocational training).
  2. Step 3 of 4
    CalculatorFree result

    Spanish income tax withholding on freelance invoices — 15 % or 7 %

    A Spanish self-employed professional invoices with 15 % income tax withheld from the fee — or 7 % in the year they start and the two following years, if they did not practise any professional activity in the year before. The client deducts it from the payment and pays it to the tax office.

File: the census registration with modelo 036, before the activity starts

  1. Step 4 of 4
    FormFree40 min

    Modelo 036: registering as a business or professional in Spain

    Registering in the Spanish register of businesses, professionals and withholding agents before starting, reporting changes within a month and deregistering: who files the 036, the simplified return that replaced the 037 and the deadlines — guide and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Spanish