How to become an autónomo in Spain as a foreigner
A step-by-step guide to registering as self-employed in Spain if you're not Spanish: what permits you need, the six registration steps, what it costs, and your tax obligations once you start.
1. Can you work as an autónomo?
It depends on your nationality and your residence status.
| Your situation | Can you register? | What you need |
|---|---|---|
| EU, EEA or Swiss citizen | Yes | An NIE and the EU registration certificate (certificado de registro de ciudadano de la UE) |
| Non-EU with a self-employment permit | Yes | A residence and self-employment authorisation (residencia y trabajo por cuenta propia) |
| Non-EU with the digital nomad visa | Yes, with limits | Your clients must be mainly outside Spain: no more than 20% of your income can come from Spanish clients |
| Non-EU with long-term residence or as an EU citizen's family member | Usually yes | A residence card (TIE) that allows you to work |
| Non-EU on a tourist stay or a non-lucrative visa | No | You'd need to change to a permit that allows work first |
Immigration rules change and individual cases vary. If you're not sure your permit allows self-employment, check with an immigration lawyer before registering.
2. The six registration steps
- Get your NIE or TIE. This is your foreigner identity number, and every tax and Social Security procedure uses it.
- Get a digital certificate or Cl@ve. Almost everything is done online. The FNMT digital certificate is the most useful, because it works on every government website.
- Open a bank account. Social Security charges your monthly cuota by direct debit, so you need an account that accepts Spanish direct debits.
- Register with the Tax Agency (Hacienda). File the census declaration, Modelo 036, before you start working. In it you choose your activity code (epígrafe del IAE), your start date and your VAT obligations. If you'll work for clients in other EU countries, also ask to join the intra-EU operators register (ROI) in the same form.
- Register with Social Security (RETA). Do it through the Import@ss portal, between 60 days before and the day you start. You choose your expected income band, and this is when you apply for the tarifa plana if you're eligible.
- Start invoicing. Every invoice needs a number, date, your details and the client's, a description, the VAT, and any income-tax withholding. From 1 July 2027, autónomos who invoice with software must use a VeriFactu-compliant program.
Many people hire a gestoría (accountant) for the registration. Online gestorías often do it for free when you sign up for their monthly service.
3. What it costs
| Cost | Amount in 2026 | Notes |
|---|---|---|
| Cuota de autónomos | €205.88 – €607.35 / month | Depends on your net income, in 15 bands |
| Tarifa plana (new autónomos) | €88.64 / month | First 12 months, if you weren't registered in the previous 2 years |
| Online gestoría | About €40 – €80 / month | Optional but common, especially if you don't speak Spanish |
| Income tax (IRPF) | 19% – 47% of profit | Progressive, on your profit after expenses and cuota |
Want your exact numbers? Use the cuota calculator to find your band, and the take-home calculator to see what you'd keep each month.
4. Your tax obligations
As an autónomo you file quarterly returns, plus an annual summary and your income tax return.
| Form | What it's for | When |
|---|---|---|
| Modelo 303 | VAT: the VAT you charged minus the VAT you paid on business costs | Every quarter |
| Modelo 130 | Income tax prepayment: 20% of your profit so far this year | Every quarter, unless at least 70% of your income already had tax withheld |
| Modelo 349 | Summary of sales to and purchases from other EU businesses | Only if you have intra-EU operations |
| Modelo 390 | Annual VAT summary | January |
| Income tax return (Renta) | Your final income tax for the year | April to June |
Quarterly deadlines are 1–20 April, 1–20 July, 1–20 October and 1–30 January. Missing one means late-payment surcharges, so put them in your calendar. Estimate what you'll owe with the quarterly tax calculator.
5. Invoicing Spanish and foreign clients
- Spanish businesses: add 21% VAT (in most cases) and withhold 15% income tax on your invoice (7% in your first three years). The client pays that 15% to the Tax Agency for you.
- Spanish private individuals: add VAT, but no withholding.
- Businesses in other EU countries: usually no Spanish VAT (reverse charge), as long as you and your client are both in the ROI/VIES register. Mention the reverse charge on the invoice.
- Clients outside the EU: most professional services carry no Spanish VAT, because they're taxed where the client is. Check your specific service.
6. Common questions
Can I keep my foreign bank account?
You can receive payments into it, but you'll still need an account that accepts Spanish direct debits for your Social Security cuota and tax payments.
Do I pay taxes in Spain or in my home country?
If you live in Spain for more than 183 days a year or your main business or family ties are here, you're generally a Spanish tax resident and pay income tax in Spain on your worldwide income. Double taxation treaties prevent you paying twice on the same income.
Can I use the Beckham Law as an autónomo?
The Beckham Law's flat 24% rate is designed mainly for employees who move to Spain. Access for the self-employed is limited and assessed case by case, so get professional advice before counting on it.
Do I need to speak Spanish?
Most official procedures are in Spanish. Many people use an English-speaking gestoría for registration and quarterly filings.
See your numbers
Find out what you'd actually keep each month after the cuota and income tax.
Open the take-home calculatorThis guide is general information, not tax, legal or immigration advice. Rules change and individual situations differ; check with a professional before making decisions.