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
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This entry is part of our Legal Encyclopedia for Expats in Spain. Browse the full A-Z guide for more terms.
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