Registering as an autónomo in Spain: step-by-step process

Registering as autónomo: which steps and in what order

Registering as an autónomo consists of two registrations filed with different authorities. The tax office registration records you as a business owner or professional. The Seguridad Social registration puts you in the self-employed scheme (RETA) so that you start paying contributions. For a foreigner there is one more step before these: a permit to work for yourself [3][8].

Step 1. Can you work for yourself in Spain?

A self-employment permit under the general scheme of the Reglamento is obtained by a person who is not a citizen of the EU, the EEA or Switzerland and not a family member of such a citizen to whom the EU citizen scheme applies [7]. This does not concern EU citizens, but they still need the alta with the tax office and Seguridad Social.

For everyone else there are two main routes. The first is the DNV under Ley 14/2013. UGE confirms that an autónomo can obtain this permit with a contrato mercantil (commercial contract) with a foreign company of at least three months [5]. Spanish clients are limited to 20% of the activity [10]. The second is cuenta propia under the Reglamento. The first-year permit is valid in one autonomous community and one sector, the decision is issued within three months, and silence means refusal [8]. After renewal, the permit is valid for four years and allows work in any sector across the country [8].

A comparison of the two routes: DNV or autónomo; more on the second route: cuenta propia. The DNV steps are collected in the DNV route card, and a general overview of the grounds is on the residence permit in Barcelona page. The list of documents for cuenta propia (form EX-07, criminal record certificate, proof of investment and qualifications, fee under modelo 790) is on the ministry’s page [7]. If you hold a different type of permit, first find out whether it gives you the right to self-employment: alta in RETA does not create that right.

Step 2. NIE and electronic access

A foreigner’s tax number is the same as the NIE: what a NIF is; how to get it: NIE in Barcelona. You log in to Importass with Cl@ve, a digital certificate or another accepted method [3]. How to get access: getting Cl@ve and digital certificate. If you have no certificate, a PAE can process the alta on your behalf [5].

Step 3. Tax Agency: alta with modelo 036 before you start trading

AEAT requires you to register in the census of business owners, professionals and retenedores before starting the activity. Modelo 036 is suitable for this, and any taxpayer may use it. Another option is the DUE (Documento Único Electrónico) through a PAE, with the declaración censal filed afterwards [1][2]. For individuals starting an activity for the first time, AEAT has the Censos WEB service [12].

In the 036 you state the type of activity and the details that determine IVA and IRPF: the IVA scheme and the method for calculating income, for example estimación directa normal or simplificada. The list of options and instructions are in the AEAT practical guide; the choice depends on your activity, and it is easier to make it with a gestor [13]. Individuals do not pay the IAE tax whatever their turnover, but the IAE code and the registration authority are required in the application to Seguridad Social [11][3].

Step 4. Seguridad Social: alta in RETA through Import@ss

Alta in RETA is filed in Importass, in the “Alta en trabajo autónomo” section; the application takes six steps [3]. The application will ask for:

1. the start date of the activity, which will also be the start date of contributions, and the type of occupation [3];
2. the authority where you registered for IAE, and the IAE code [3];
3. the business address, expected net monthly income and the contribution base [3];
4. the tarifa plana or other reductions if you are applying for them, and the mutua [3];
5. contact details and the bank account for direct debit of contributions [3].

Before you confirm, the app shows all the data for review, and after confirmation it gives you a justificante, which is saved in Importass [3]. Which base to choose and how much it costs: cuota autónomo 2026.

You can file the alta in advance, up to 60 calendar days before the start of the activity [4]. The first three altas in a calendar year take effect from the date the conditions are met, the rest from the first day of the month. If you file after starting, the alta takes effect from the first day of the month, and contributions for the past days must be paid with surcharges and interest [9]. Changes to your details (activity, address) are reported within six calendar days [4].

Fast track through PAE and CIRCE

UGE advises a freelancer with an approved DNV to take the decision to a PAE: it will process the alta with the tax office and with Seguridad Social through the CIRCE system, and if you have no certificate it will do so on your behalf [5]. PAE points can be found on the PAE Electrónico portal, and CIRCE lets you register and deregister as an autónomo online [6]. Before your visit, check with the PAE which documents you specifically need.

What to do after registering

Then come the regular obligations. IVA under modelo 303 is filed quarterly: from 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter [14]. The IRPF pago fraccionado (modelo 130) is filed by those under estimación directa, in the same windows; professionals who had at least 70% of their income subject to retención in the previous year do not file it [15]. Seguridad Social contributions are debited monthly, and the base can be changed up to six times a year [3][16]. More: IVA and modelo 303 for freelancers, reporting for autónomos and SLs.

Common mistakes when registering as autónomo

• Filing the alta with Seguridad Social before the tax office. The application requires the IAE code, and the census alta is filed before the activity starts [1][3].
• Starting work before the alta. A late alta takes effect from the first day of the month, and for a freelancer on a DNV, having no alta at an inspection leads to the termination of the permit [5][9].
• Missing the three months after entry under cuenta propia: without an alta within this period, the person must leave the country [8].
• Waiting for silencio positivo under cuenta propia: under Article 85 of the Reglamento, silence means refusal [8].
• Not ticking the tarifa plana when filing the alta: the application for it is made when the alta is filed [3].
• Taking on work in Spain under a DNV without regard to the 20% limit [10].
• Not reporting a change of activity or address: the deadline for changes is 6 calendar days [4].

When you need an individual review

A review is worthwhile if you are not sure whether your permit allows self-employment, you combine employment and self-employment, you own a share in a company, you start work in the middle of the month, or you do not know which activity code and IVA scheme suit you. Contributions and taxes in the first years depend on these details.

How we can help

The ReloVictory team in Barcelona works out the procedure for your status: it checks whether your permit allows self-employment, prepares the document list and the order of steps, and checks the data for the alta. The tax and administrative side is handled by the team’s graduada social, the legal side of the permit by the team’s lawyer. First consultation: 15 minutes free; full consultation: €121 for 45 minutes. Booking: consultation.

Frequently asked questions

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.