How to register as an autónomo in Spain in 2026: step-by-step guide

If you are wondering how to register as autónomo in Spain (self-employed worker), there are two procedures: registering with Hacienda using modelo 036 and RETA registration with Social Security (the Special Regime for Self-Employed Workers), through Import@ss. Both must show the same activity start date and be done before you start working, or on that same day.

In short, these are the steps to become autónomo:

1. 1. Check that you meet the requirements to be autónomo in Spain.
2. 2. Choose your IAE epígrafe (activity code) for autónomos and your CNAE code.
3. 3. File modelo 036 with Hacienda.
4. 4. Register with RETA through Import@ss, using the same start date.
5. 5. Apply for the tarifa plana (flat rate) for autónomos if you qualify.
6. 6. If you are opening premises, apply for the licence or submit the declaración responsable.

Requirements to be autónomo in Spain

Who has to register

The first of the requirements to be autónomo in Spain is the activity itself: you must register if you are 18 or over and will carry out an economic activity personally, regularly and on your own account. The obligation applies regardless of how much you expect to invoice.

If you are a foreign national: NIE, NUSS and a self-employment permit

If you are Spanish, or a foreign national with a work permit, you can register through Import@ss. If you come from a non-EU country, you need an NIE (foreigner identity number), a NUSS (Social Security number) and a residence and work permit that allows self-employment. The initial permit is valid for one year and is limited to one autonomous region and one sector. If you are an EU citizen, you need the NIE, the EU citizen registration certificate and the NUSS.

What to have ready

Before you start, have these at hand: a digital certificate or Cl@ve PIN, your DNI or NIE, your NUSS, an IBAN for the direct debit (domiciliación) of your self-employed social security contribution and the address where you will carry out the activity. A complete guide to being an autónomo in Spain covers these requirements from the very first step.

Steps to become autónomo: the right order

Hacienda or Social Security first? What the rules say

In the steps to become autónomo there is no legally required order. What matters is that the start date is the same in modelo 036 and in RETA, and that both registrations are done before you start or on that same day. Practical tip: file modelo 036 first (that way you will already have your IAE epígrafe) and then register in Import@ss with the same start date. You can apply for RETA up to 60 days in advance.

Recommended timeline

Step 1. Choose your IAE epígrafe and your CNAE

The Impuesto de Actividades Económicas (IAE) classifies your activity with an epígrafe, or activity code. Your IAE epígrafe (activity code) for autónomos is the code Hacienda and Social Security will ask you for. The CNAE code (Spain's national classification of economic activities) identifies the specific sector you work in. Only members of religious orders are exempt from giving a CNAE code.

Business or professional activity

The epígrafe you choose determines whether Hacienda treats your activity as a business or a professional one. This affects how you declare your income and whether withholding tax is applied to your invoices.

How to use the AEAT activity finder

The AEAT (Spanish Tax Agency) publishes an economic activity finder on its online office to locate the epígrafe that matches your activity. If you make a mistake, you can correct it by filing a modification modelo 036.

Step 2. Registering with Hacienda (Spanish tax office): modelo 036

Modelo 036 or 037? (037 no longer exists)

Many people still search for modelo 036 or 037 for autónomos. Since 3 February 2025 only modelo 036 exists; modelo 037 was abolished (Orden HAC/1526/2024).

Registering with Hacienda (Spanish tax office) comes down to a single form: modelo 036. It records your personal details, the exact start date of your activity and your IAE epígrafe. You can file it online at the AEAT online office (Sede Electrónica), with a digital certificate or Cl@ve PIN, or in person with a prior appointment.

IRPF and VAT regime, ROI and recargo de equivalencia

In modelo 036 you also state your personal income tax (IRPF) regime. The usual one is simplified direct assessment (estimación directa simplificada); objective assessment (módulos) only exists for certain activities. As for VAT (IVA), you will generally be under the general regime; if you are a retailer, the recargo de equivalencia regime applies automatically. If you will work with businesses or professionals in other EU countries, you must also register in the ROI (Register of Intra-Community Operators).

7% withholding if you are a new professional

If you carry out a professional activity, you can apply a reduced 7% withholding rate on your invoices during your first year of activity and the following two, provided you did not carry out a professional activity in the previous year and you inform your client in writing. This is set out in article 95.1 of the IRPF Regulation.

How and when to file it

File modelo 036 before you start your activity. Filing it late, without a prior notice from the tax agency (requerimiento), carries a €200 penalty.

Step 3. RETA registration with Social Security (Import@ss)

RETA is the Special Regime for Self-Employed Workers. RETA registration with Social Security is done online through Import@ss, the Social Security portal.

Deadline: up to 60 days before, never after you start

You can apply up to 60 days before the date you start working, but never after. The start date must match the one you declared in modelo 036.

How to choose your contribution base

When you register, you choose a contribution base within the current brackets, based on your expected annual net income. To estimate your net income you can apply a 7% deduction for general expenses. Check the current bracket table in Import@ss.

You can change bracket up to six times a year. Social Security adjusts your contributions the following year based on your real income, so adjusting your base during the year helps you avoid paying a large difference all at once.

Mutua and direct debit

You also choose the mutua (partner insurer) that will cover your occupational risks. You need an IBAN for the direct debit of your contribution; if you are not the account holder, you need the holder's ID document and their authorisation.

Step 4. Apply for the tarifa plana (reduced contribution)

How much you pay and for how long in 2026

The tarifa plana (flat rate) for autónomos is a contribution of €80 a month, plus the Intergenerational Equity Mechanism (MEI). With the MEI, the monthly payment is around €88; check the exact amount on your Import@ss receipt. The reduction lasts 12 months and is extended for another 12 if your net income stays below the minimum wage (SMI), set at €17,094 a year for 2026.

The 2026 amount remains at €80 until a new State Budget is approved.

Requirements and special cases

To apply, you must not have been registered as autónomo in the previous two years (three if you already had the reduced contribution before) and you must be up to date with Social Security. If you have a disability of 33% or more, or you are a victim of gender-based violence or terrorism, the €80 contribution lasts 24 months. Apply by ticking the relevant box in Import@ss when you register.

How not to lose it

You lose the tarifa plana, or never get it, if:

• You register with RETA after you have started working.
• You owe money to Social Security on the date you register. Paying it later does not restore the right.
• You stop paying your contributions on time while you have it.
• For the 12-month extension, your net income exceeds the SMI.

Step 5. If you have premises: licence or declaración responsable

If you will work from premises open to the public, there is an extra municipal step: the opening licence or the declaración responsable (self-declaration), depending on what your town hall requires. Some town halls will ask for your modelo 036; check your local bylaws, because each one sets its own rules on capacity, accessibility, noise and opening hours.

Rent, utilities and refurbishment costs for the premises, backed by invoices and linked to the activity, are deductible in your IRPF, as explained in the guide to deductible expenses for autónomos.

What happens if you register late: penalties and surcharges

With Social Security, registering late means you pay the full month and lose the reduced contribution. It can also lead to a fine: if the Labour Inspectorate catches it, the penalty ranges from €3,750 to €12,000; if you register late on your own initiative, the fine is usually lower.

With Hacienda, filing modelo 036 late, without a prior notice from the tax agency, carries a €200 penalty. In addition, paying your contribution late adds a 10% surcharge (recargo) if you pay within the first month, and 20% after that.

After registering: invoicing and your tax calendar from day one

Modelos 303 and 130 and quarterly deadlines

Once registered, you file modelo 303 (VAT) and modelo 130 (instalment payment, or pago fraccionado, of IRPF) every quarter: from 1 to 20 April, July and October, and from 1 to 30 January. On top of these come the annual summaries, such as modelo 390, and your annual income tax return (Renta).

Full invoices and VeriFactu

Every invoice must have sequential numbering and the mandatory details of both parties. From 1 July 2027, autónomos must comply with VeriFactu (Real Decreto-ley 15/2025), the system that guarantees the traceability of invoicing records with the AEAT.

How CONTA helps you

CONTA is invoicing and accounting software for autónomos, available in English, Spanish, Russian and Romanian. It issues your invoices, calculates the taxes on each one and submits the VeriFactu records to the AEAT. Connect your bank and your transactions are imported and matched with your invoices. CONTA's automatic reports and taxes bring your quarterly and annual forms together in one dashboard.

CONTA has three plans: Free (€0), Basic (€9/month + VAT) and Pro (€19/month + VAT). You can see them in CONTA's invoicing plans.

Common mistakes when registering as autónomo

• Choosing an IAE epígrafe that does not match your real activity, which causes discrepancies with Hacienda.
• Declaring different start dates in modelo 036 and in your RETA registration.
• Registering with RETA after you have started working and losing the tarifa plana.
• Estimating your net income far below or far above reality, which throws off your contribution and forces an adjustment later.
• Opening premises without the town hall licence or declaración responsable.
• Setting up the direct debit on an account without enough funds, which leads to unpaid contributions and surcharges.

Start with everything in order

Now you know how to register as autónomo: with modelo 036 and RETA done with the same start date and the tarifa plana requested, you can issue your first invoice. CONTA helps you invoice and keep your quarterly forms up to date from day one, without depending on anyone.

Sources

• Import@ss, Social Security: Alta en trabajo autónomo and Guía práctica de trabajo autónomo (in Spanish).
• AEAT online office: modelo 036 deadlines and withholding for economic activities (in Spanish).
• BOE (Spain's Official State Gazette): Orden HAC/1526/2024, Real Decreto-ley 13/2022, Real Decreto-ley 3/2026 and Real Decreto-ley 15/2025.