How to Register as an Autonomo in Spain
There are several ways to register as an autónomo (the Spanish equivalent of a sole proprietor):
- Registration via the PAE service https://paeelectronico.es/ , which is free and specifically designed to help entrepreneurs, but the service is often unavailable and the interface and form can be confusing.
- Through accounting services for autónomos or via lawyers
- By directly submitting the alta to Social Security (Seguridad Social) and the Tax Agency (Agencia Tributaria).
In this article, we will consider the direct submission option.
Before starting the process of registering as an autónomo in Spain, you need to prepare everything necessary:
- All actions are performed online; you will need an electronic signature certificate or Cl@ve to access your Social Security and Tax Agency accounts.
- You must have a bank account in a bank that allows automatic debiting for the Tax Agency and Social Security (BBVA, Santander, etc.), you can check at this link .
- Pre-select the appropriate IAE and CNAE activity codes. In this guide, we will use IAE 763 and CNAE 6201 as examples.
Social Security uses CNAE codes The Tax Agency operates with IAE codes
You must specify the corresponding codes from each directory. For IT professionals, the codes are:
- CNAE 6201 - Computer programming activities
- IAE 763 - Computer Programmers and Analysts
Obtaining a Social Security Number (NUSS)
Go to the service page
Click the Solicitar NUSS button
Authenticate using any available method
Fill out the form
It consists of only 4 steps: filling in personal data, address, and contact details.
The data can be changed later in your personal account, but at the time of filling out, everything must be correct.
Sign and submit the application
Check the box to agree to data processing and click Firmar y Solicitar NUSS
If necessary, you can download the document with the assigned number. This document can be found in the Área personal
The number will be issued immediately.
Submitting a Notification of Economic Activity Start to the Tax Agency (Modelo 036)
At this step, you will need to specify the type of activity and choose the tax reporting regimes for IRPF and IVA.
Go to the service page
Select Modelo 036. Cumplimentación y presentación telemática
Authenticate.
Choose the filling mode
The form has two filling modes: simplified (simplificado) and extended. Upon entry, the system will ask which mode to use.
You need to choose No (extended), as it will allow you to specify all the necessary parameters.
The form consists of several pages; to switch between pages, use the menu at the top.
Página 1
Check the box in field [111] to submit a notification of activity start.
At the bottom in the Lugar, fecha y firma section, you need to specify:
- Lugar (place of filling) - the name of the locality,
- Fecha (date of filling) - the current date,
- Firma en calidad de (on whose behalf the application is submitted) - Interesado
- Firmado D./Dª. - Last Name First Name
Go to page 2A
Página 2A
Section Identificación
- In field [A1] specify SI. Art. 9.1 LIRPF
- [A2] nationality
- [A3B] and the date from which you consider yourself a resident
Section Datos de teléfonos y direcciones electrónicas para recibir avisos de la AEAT, TEA y DGT
Provide information for receiving notifications from the Tax Agency:
- [A29] phone, check the Alta checkbox
- [A26] email, check the Alta checkbox
Section Domicilio fiscal en España
Click Buscar dirección, enter your postal code, click Buscar and select the street from the list, click Seleccionar
- [A13] - [A23] Fill in the remaining address fields.
- [A39] specify which territory the given address belongs to, in general, you need to choose the first item.
- [A30] Provide the cadastral number
The form has a link that leads to the address determination service
Go to page 4.
Página 4 - IAE
Click the Añadir registro button to specify the IAE activity code.
In the pop-up window, click the Buscador de actividades button to open the search page in a new window.
If the new search window does not open, try another browser
In the search engine, you can find your type of activity by code or keywords. If the appropriate type of activity is found, you need to click Seleccionar so that the information from the search engine is transferred to the form.
In the same window in the La actividad se desarrolla fuera de un local determinado section, you need to specify your city and the start date of the activity.
If a premises, such as an office or apartment, is used for work, specify this premises in the La actividad se desarrolla en un local determinado section
In the Superficie (m²) field, you need to specify the total area of the premises, in Grado de afectación (%) the percentage of the area used for the activity.
For example, if you rent an apartment of 80 square meters and use an office of 10 meters for work, specify the Superficie (m²) value as 80, and the Grado de afectación (%) value as 12.5.
For those who work from home, there is an opportunity to reduce taxes
You need to save the changes - Guardar
Go to page 5.
Página 5. - IVA and ROI
This page contains options related to IVA (VAT).
[500] set to Sí - as the activity will be conducted in the IVA application territory. [501] set to NO - the activity will be related to IVA in one way or another.
Check the box in [502] and the start date of the activity in [503].
[510], select Alta in the General regime (General) for VAT and the start date of the activity in [512].
Select Alta in [582] [583] and specify the date in [584], to apply for registration in ROI and issue/pay invoices for EU customers with 0% VAT. Otherwise, you will have to charge 21% VAT.
How to declare purchases without VAT from suppliers in other countries?
Go to page 6.
Página 6 - IRPF.
Select Alta in field [600] and the date in [602].
Below, select the simplificada regime, specifying the Inclusión value in [609] and the date in field [650].
Página 7.
If you receive services from other autónomos in Spain, select Alta for [701] and specify the date in [721]. In this case, Modelo 111/190 is additionally submitted.
Submit the form
Click the Firmar y Enviar button at the top of the page.
In the pop-up window, check the Conforme box and click Firmar y Enviar
At the end, a window with the PDF form will open, which can be downloaded if necessary.
The last step remains - to register with social security.
Submitting an Application for the Special Regime for Autónomos (RETA)
Having a social security number, you can apply for the special regime to pay monthly insurance contributions.
Go to the service page
Click Solicitar alta. Authenticate if necessary. Agree to the age and work permit requirements.
Proceed to filling out.
Choose the start date of the activity.
This date must match the start date of the activity in modelo 036 for the Tax Agency.
Click Continuar to proceed to the next step.
Choose the start date for contributions
If the application is submitted not at the beginning of the month, for example, on October 29, it is better to pay only for 3 days remaining until the end of the month. The second option is to pay for the full month. In this case, the seniority will be longer, but it does not make much sense. It is recommended to start counting from the start date of the activity.
Choose the type of activity
Autónomos (self-employed) can be of different types, for example, collaborators engaged in family business, dependent on one employer, etc.
For a regular entrepreneur, you need to choose the first item: Voy a trabajar por mi cuenta propia
There may be a temptation to choose the second item: Trabajo con un cliente principal, in case of one client. This item is chosen by dependent workers Trabajadores autónomos económicamente dependientes(Trade). More details in the article at this link Do not choose this item!
Specify activity codes,
The IAE code must be the same as the one specified in modelo 036.
There can be several activity codes, it is better to start with one, other codes can be added later.
Specify membership in a professional association
Choose the second item: No es mi caso
Fill in the address of the activity
Specify the expected value of average annual profit
Calculation rules do not need to be used, for now, it is enough to specify any amount, for example, 1000€.
In 12 months, you will need to specify the actual value
Specify the base for calculating contributions
For 2025, for the flat rate (tarifa plana), the base is 950.98€
Choose Tarifa plana
This is a special benefit for new entrepreneurs that reduces the monthly quota to a fixed payment of 80€ instead of the full rate. The full rate can vary from 205 to 605€/month.
⚠️ The full quota for the month under Tarifa Plana for 2025 will be 87.61€, as an additional 7.61€ is added by MEI, which is calculated as a percentage of the base specified in the previous step (950.98€)
In Madrid and some other cities, you can refund social security contributions for the first (and second) year of work, but this does not exempt you from the obligation to pay monthly.
Specify the presence of employment
In case of combining employment with a Spanish company and self-employment, choose the first item Otherwise: No es mi caso
Choose an insurance company.
If there are no specific preferences, you can choose any, it can be changed later
Specify the bank account number
The account from which social security contributions will be debited. Payment can only be made automatically. If there are insufficient funds in the account, a penalty will be charged in case of inability to make a repeat payment.
In case of late payment, the quota will be charged at the full rate instead of the preferential Tarifa plana. But only in the months of delay. The benefit will be resumed after the debt is paid off.
Article: How not to pay a fine for a late social security payment
After submitting the form, confirmation Alta en RETA.Resolución will arrive in a few days (how to check? )
Within a week, notifications of successful registration in the RETA regime in social security and registration in ROI should arrive.
⭐ How to fill out the quarterly income declaration (modelo 130)
⭐ How to fill out the quarterly IVA declaration (modelo 303)
⭐ How to fill out the declaration for intra-EU operations (modelo 349)
⭐ How to correctly issue an invoice
⭐ How to keep accounting books for autónomos
Do you have any questions or suggestions? channel Españevo: 🇪🇸Autonomo, Taxes