Autónomo
An autónomo is a self employed person or sole trader in Spain. The term covers anyone who works independently, on their own account, outside of an employment contract. Whether you are a freelance designer, an English teacher giving private classes, a plumber running your own business, or a consultant invoicing clients from your home office, you are an autónomo in the eyes of Spanish law.
What registering as autónomo involves
Becoming an autónomo means registering with two separate institutions. First, you register with the Agencia Tributaria (Hacienda) through Modelo 036 via the Censos WEB wizard. This creates your tax identity: your activity code (epígrafe IAE), your IVA obligations, and your IRPF filing requirements. Second, you register with the Tesorería General de la Seguridad Social (TGSS) under the RETA scheme. This activates your social security coverage and your obligation to pay the monthly cuota.
The monthly cuota
Every autónomo pays a monthly social security contribution called the cuota. Since 2023, the amount is based on your actual net income (cotización por ingresos reales). In 2026, the cuota ranges from approximately 225 euro per month at the lowest income bracket to approximately 530 euro at the highest. New autónomos can benefit from the Tarifa Plana, which reduces the cuota to approximately 80 euro per month for the first 12 months, extendable to 24 months if your income stays below the minimum wage (SMI).
Ongoing obligations
As an autónomo, you file quarterly IVA returns (Modelo 303) and quarterly IRPF advance payments (Modelo 130). You file an annual income tax return (Modelo 100) between April and June. If you have EU business clients, you may need to register in the ROI and file Modelo 349. You must issue proper invoices (facturas) for every transaction and keep records of all income and expenses. Late filing triggers automatic surcharges.
Autónomo versus Sociedad Limitada
As an autónomo, you are personally liable for all business debts. Your personal assets are at risk. With a Sociedad Limitada (SL), your liability is limited to the company's assets. The SL pays corporate tax at 25% (or 15% for the first two profitable years), while the autónomo pays progressive IRPF up to 47%. The SL is heavier on administration and costs more to maintain, but offers liability protection and can be more tax efficient at higher income levels. The crossover point where an SL typically makes more sense sits around 40,000 to 50,000 euro in annual net income.
Read more
Our blog Becoming an Autónomo in Spain covers the full story: why people choose this route, what to expect in your first year, and the mistakes to avoid.
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