How to Register as Self-Employed (Autónomo) in Spain as a Foreigner 2026

Autónomo is the Spanish legal term for self-employed / sole trader, governed by Ley 20/2007 (Estatuto del Trabajo Autónomo). If you carry out an economic activity in Spain regularly, professionally and for profit, you are legally required to register as autónomo (Art. 1 Ley 20/2007). Foreign nationals — both EU and non-EU — can register with a valid NIE and, for non-EU nationals, a valid work authorisation permit.

You need: (1) NIE (Número de Identificación de Extranjero) — mandatory for all foreigners; (2) Spanish bank account; (3) Registration with RETA (Régimen Especial de Trabajadores Autónomos) at the Tesorería General de la Seguridad Social; (4) Registration with the Agencia Tributaria (AEAT) via Modelo 036 or 037 — declaring your economic activity (IAE code) and tax obligations; (5) Non-EU nationals also need a valid work authorisation permit; EU nationals need a certificate of EU citizenship registration (certificado de registro de ciudadano de la UE).

Since the 2023 reform (RDL 13/2022), RETA contributions are income-based on a sliding scale of 15 tranches: from ~€230/month (net income below €670/month) to ~€590/month (net income above €6,000/month). The flat rate (tarifa plana) for new autónomos is €80/month for the first 12 months (24 months in municipalities under 5,000 inhabitants or if returning after a 3+ year gap).

Quarterly: Modelo 303 (IVA/VAT, due 20 April/July/October/January); Modelo 130 (IRPF advance payment under direct estimation, same dates); Modelo 111 (if paying professionals or employees with retention). Annual: Modelo 390 (IVA annual summary, January); Modelo 100 (IRPF annual return, May-June); Modelo 190 (annual retention summary). If under simplified direct estimation and income is under €450,000/year you can use the simplified Modelo 303.

Under Art. 12.2 Ley 20/2007, you must register with RETA and the AEAT when you start your economic activity — not after reaching a minimum income. There is no legal minimum income threshold for the registration obligation. The commonly cited "€1,000 rule" or "SMI rule" has no legal basis. Late registration may result in RETA back-contributions plus surcharges.

Yes — if you intend to stay and work from Spain. Spain's Digital Nomad Visa (Ley 28/2022, effective 2023) allows non-EU nationals to live and work remotely in Spain for foreign clients for up to 5 years, with access to the Beckham Law special tax regime (Art. 93 LIRPF) for the first 4 years of residency. Autónomo registration (RETA) is required if you work for Spanish clients, or optional for foreign-client work depending on your residency structure.