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This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
Autónomo (Self-Employed Registration)
Autónomo (Self-Employed Registration) — An Autónomo is a self-employed worker (trabajador autónomo) registered with Spain’s Social Security system (RETA — Régimen Especial de Trabajadores Autónomos). It is the mandatory status for anyone who performs a professional or commercial activity in Spain on their own account, whether as a freelancer, sole trader, or professional.
Becoming an autónomo in Spain involves two steps: registering with the Agencia Tributaria (tax office) for tax purposes and enrolling in the Social Security system for contributions. Since January 2023, Spain has moved to an income-based contribution system (cotización por ingresos reales), replacing the old flat-rate system. This means your monthly Social Security contribution is based on your actual net income, not an arbitrary chosen base.
The Tarifa Plana (Flat-Rate Discount)
New autónomos can benefit from the tarifa plana — a reduced Social Security contribution of €80/month for the first 12 months (extendable to 24 months if net income stays below the minimum wage). This makes starting out as self-employed significantly more affordable. After the tarifa plana period, you transition to income-based contributions, which range from approximately €230/month to over €500/month depending on your earnings bracket.
Key Facts About Being Autónomo
- Registration is mandatory from day one of activity — there is no “hobby” threshold
- You must file quarterly VAT returns (Modelo 303) and quarterly income tax payments (Modelo 130)
- Annual income tax return (IRPF) must include all self-employment income
- Social Security contributions entitle you to public healthcare, sick leave, and a state pension
- The tarifa plana (€80/month) is available for the first 12–24 months
- You can be autónomo and employed simultaneously (pluriactividad)
- Non-EU citizens need a specific work authorisation (cuenta propia) to register as autónomo
Related Legal Terms
- IRPF (Personal Income Tax)
- NIF (Tax Identification Number)
- Sociedad Limitada (SL — Limited Company)
- Autorización de Trabajo (Work Permit)
- Back to Legal Encyclopedia — A-Z Guide
Need Help with Autónomo?
Our bilingual legal team assists expats across Spain with every aspect of autónomo. We handle the paperwork, liaise with Spanish authorities on your behalf, and make sure nothing falls through the cracks.
This entry is part of our Legal Encyclopedia for Expats in Spain. Browse the full A-Z guide for more terms.
Aviso legal: Esta informacion se proporciona unicamente a titulo orientativo y no constituye asesoramiento fiscal o legal personalizado. Cada caso debe evaluarse de forma individual segun las circunstancias especificas del cliente. Es imprescindible consultar a un especialista cualificado antes de tomar cualquier decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.