How to Register as Autónomo in Spain: Tax Census, RETA and Fees
Self-employed workers in Spain register twice, with the Agencia Tributaria and with Social Security. This is the order, the 2026 income brackets and the flat rate for newcomers.
To work as self-employed (autónomo) in Barcelona, you register with the Agencia Tributaria and join RETA, the Social Security scheme for the self-employed, no later than your first working day. New autónomos can pay a flat €80 a month for 12 months; after that, the fee follows your net income, as of November 2026.
Who has to register as autónomo?
Anyone who works for themselves in Spain on a regular basis, such as freelancers, consultants, shop owners and many digital workers with Spanish clients, must register with both bodies. Non-EU nationals also need a residence permit that allows self-employment; check what your own permit allows before you start.
You need an NIE, a Social Security number and, in practice, an electronic ID, since most of the process is online. See how to get a Social Security number and how foreigners get a digital certificate or Cl@ve.
How do you register, step by step?
- Tax census. File the census declaration (declaración censal, form 036) with the Agencia Tributaria. It records your activity code under the business activity tax (IAE), your start date, your VAT regime and your income tax payment method.
- Social Security. Register in RETA through the Import@ss portal. Social Security says you must report the registration on the day you start working or up to 60 days before.
- Choose your contribution base. Estimate your average monthly net income for the year and pick a base within the matching bracket (see the table below).
- Apply for the flat rate in the same RETA registration if you qualify.
- Set up direct debit of the monthly fee from a Spanish bank account.
Both registrations have to be done before, or on the same day as, the start of the activity. If you register late, Social Security’s guide says the period is charged at the minimum base of the first general bracket, €950.98 a month in 2026.
How much does an autónomo pay in 2026?
Since 2023, contributions depend on your real net income. The 2026 contributions order (Orden PJC/297/2026) sets 15 brackets. You choose any base between the minimum and the maximum of your bracket.
| Monthly net income | Minimum base | Maximum base |
|---|---|---|
| Up to €670 | €653.59 | €718.94 |
| €670 to €900 | €718.95 | €900.00 |
| €900 to €1,166.70 | €849.67 | €1,166.70 |
| €1,166.70 to €1,300 | €950.98 | €1,300.00 |
| €1,300 to €1,700 (two brackets) | €960.78 | €1,500 / €1,700 |
| €1,700 to €2,030 (two brackets) | €1,143.79 / €1,209.15 | €1,850 / €2,030 |
| €2,030 to €2,760 (two brackets) | €1,274.51 / €1,356.21 | €2,330 / €2,760 |
| €2,760 to €4,050 (three brackets) | €1,437.91 to €1,601.31 | €3,190 to €4,050 |
| €4,050 to €6,000 | €1,732.03 | €5,101.20 |
| Over €6,000 | €1,928.10 | €5,101.20 |
The monthly fee is a percentage of the chosen base. In 2026 the components are 28.30% for common contingencies, 1.30% for work accidents and illness, 0.90% for cessation of activity, 0.10% for vocational training and 0.90% for the intergenerational equity mechanism, just over 31% in total.
Net income here means your business earnings minus deductible expenses, as the tax office will later calculate them. The bases you choose are provisional: after the year ends, Social Security compares them with the income the tax office reports and sends a refund or a bill for the difference.
Who gets the €80 flat rate?
According to Social Security’s practical guide for the self-employed, people who register in RETA after 1 January 2023 can pay a reduced fee of €80 a month for the first 12 months. It can be extended for another 12 months if your net income stays below the minimum wage. Those who registered before 2023 under the older scheme kept the €60 rate.
- You must not have been registered as self-employed in the previous two years, or three years if you already had a flat rate before.
- Family members working in a relative’s business are excluded.
- Request it as part of your RETA registration.
What do you file with the tax office?
Autónomos usually file quarterly VAT returns and, in many cases, quarterly advance payments of income tax. Once a year you file the income tax return, where your business income is added to any other income. If you are new to Spain, first confirm if you count as a tax resident; see the 183-day rule explained.
Tax rules for the self-employed have many special cases, so for your first year a gestor or asesor fiscal can be worth the fee. This page explains the general rules only and is not individual tax advice.
Bottom line
Do the tax census and RETA registration in the same week, with the RETA start date no later than your first invoice, so you keep the flat rate. Set aside part of each invoice for the year-end regularization, because a low provisional base can turn into a bill once your real income is known.
FAQ
Can I be employed and autónomo at the same time?
Yes. This is called pluriactividad. You contribute to both schemes, and in 2026 you are refunded half of the amount by which your combined common-contingency contributions, including your employer’s share, exceed €17,323.68.
Can I change my contribution base during the year?
Yes. Social Security lets you request a new base during the year if your expected income changes. The final figure is still settled at the yearly regularization.
Do I need a Spanish bank account?
The monthly fee is collected by direct debit. Our guide to opening a bank account in Spain explains the options.
