🧾 Legal Setup: Becoming an Autónomo

To legally freelance in Spain, you must register as an autónomo (self-employed worker). This process allows you to issue invoices, pay taxes, and contribute to social security.

Steps to register:

• Obtain a NIE (Foreign Identification Number)
• Register with the Spanish Tax Agency (Agencia Tributaria)
• Enroll in the Social Security system (Seguridad Social)

Most freelancers will register under the modelo 036 or 037 form for tax purposes.

💶 Monthly Social Security Payments

Freelancers must pay a fixed monthly social security contribution. In 2025, the standard base rate starts at around €230/month, but a progressive system applies based on your income.

Note: New freelancers may benefit from a reduced rate (tarifa plana) of €80/month during the first year.

💼 Invoicing & Taxes

Freelancers must issue invoices with the correct information:

• Your name, NIF (tax ID), and fiscal address
• Client’s name and NIF
• Date, invoice number, description of service
• VAT (IVA) and income tax retention if applicable

🔢 VAT (IVA) for Freelancers

VAT in Spain is called IVA and usually sits at 21%. You must add IVA to invoices for services provided within Spain or the EU (unless exempt). Quarterly VAT returns are mandatory.

• IVA collected from clients → paid to the tax agency
• IVA paid on business expenses → deductible

Services offered to non-EU clients may be VAT-exempt (consult your tax advisor).

📄 Quarterly Tax Declarations

Freelancers in Spain file taxes quarterly:

• Modelo 130: Income tax prepayment (IRPF)
• Modelo 303: VAT return

Additionally, an annual income declaration (Declaración de la Renta) is required each spring.

📉 Deductions & Allowable Expenses

You can deduct many business-related expenses to reduce your taxable income:

• Home office expenses (proportional use of rent, electricity)
• Software and equipment
• Phone and internet bills
• Transportation for business purposes
• Professional training and coworking spaces

Keep all receipts and use accounting software or a gestor (tax advisor) to stay compliant.

🌍 Can Foreigners Register as Freelancers?

Yes, non-EU citizens can register as autónomos, but they typically need a residency permit that allows self-employment. The Spain entrepreneur visa or the digital nomad visa are common options.

📚 Final Tips

• Work with a gestor for tax filings and deductions
• Track income and expenses monthly
• Don’t miss quarterly deadlines—fines apply
• Apply for reduced social security if eligible

📺 Want to Understand Spain’s Freelancer System Better?

Here’s a practical video that walks through how to become autónomo, how VAT works, and how to avoid common mistakes as a freelancer in Spain: