How it works
You register with AEAT (the tax agency) and Social Security. From that point, you pay a monthly Social Security cuota and file quarterly tax returns for IRPF and IVA. There is no employer doing this for you.
You need an NIE before you can register. The registration itself (alta) can be done online with a digital certificate or through a gestor.
Social Security: the cuota
Since 2023, Spain uses an income-based system with 15 tranches. Your monthly cuota depends on your real net income (rendimiento neto), not a flat fee you choose.
| Monthly net income | Min cuota/month (2026) |
|---|---|
| ≤ €670 | €206 |
| €671 - €900 | €226 |
| €901 - €1,167 | €268 |
| €1,167 - €1,500 | €300 - €303 |
| €1,501 - €2,030 | €303 - €381 |
| €2,031 - €3,190 | €401 - €453 |
| €3,191 - €4,050 | €479 - €504 |
| €4,051 - €6,000 | €546 |
| > €6,000 | €607 |
The total contribution rate is 31.50% of your chosen base (which must fall between the min and max for your tranche). This covers common contingencies, professional contingencies, cessation of activity, training, and the MEI (intergenerational equity mechanism).
Tarifa plana for new autonomos
First time registering? You pay a flat €80/month for the first 12 months, regardless of income. If your net income stays below the minimum wage (SMI), you can extend it for another 12 months. You qualify if you haven't been registered as autonomo in the previous 2 years.
Cuota cero by region
Some autonomous communities subsidize the tarifa plana to effectively €0. As of 2026, Madrid, Andalucia, Cantabria, Aragon, Galicia, Murcia, Castilla-La Mancha, Castilla y Leon, La Rioja, Baleares, Extremadura, and Canarias offer some form of cuota cero. Catalonia, Valencia, Navarra, and Basque Country do not. Each region has its own eligibility rules and deadlines.
IRPF: income tax
Autonomos pay the same progressive IRPF rates as employed workers, from 19% to 47%. The difference is how you get there.
Your taxable income (base imponible) is calculated as:
- Start with gross income (everything you invoiced)
- Subtract deductible business expenses
- Subtract Social Security contributions
- Subtract 5% for "gastos de dificil justificacion" (max €2,000/year) under estimacion directa simplificada
- If new autonomo: subtract 20% reduccion por inicio de actividad (first 2 years)
You file quarterly payments on account (Modelo 130) and settle up in your annual tax return.
Retenciones
If you invoice Spanish businesses for professional services, they withhold 15% IRPF from your invoice and pay it to AEAT on your behalf. New autonomos get a reduced rate of 7% for the year of registration plus the next 2 calendar years.
Retenciones only apply to professional activities (epigrafe profesional in the IAE). If your activity is classified as commercial or business, clients don't withhold.
IVA: value added tax
Most autonomos charge 21% IVA on every invoice. You collect it from clients, deduct the IVA you paid on business expenses (IVA soportado), and pay the difference to AEAT quarterly via Modelo 303.
IVA is not your cost. It flows through you. But you need to manage the cash flow because the money sits in your account until you file.
If you invoice EU businesses (B2B), you don't charge Spanish IVA. Instead, the client handles it in their country (inversion del sujeto pasivo). You must register in the ROI (Registro de Operadores Intracomunitarios) and file Modelo 349.
What can you deduct?
Deductible expenses reduce your taxable income. The rule: the expense must be directly related to your professional activity, documented with an invoice, and recorded in your books.
- Office: rent, coworking, or a percentage of your home (typically 20-30% of the room used)
- Equipment: computer, phone, software, tools
- Connectivity: internet, phone plan (proportional to business use)
- Professional services: gestor, lawyer, accountant
- Social Security: your cuota is fully deductible
- Travel: trips related to work (transport, accommodation, meals with limits)
- Training: courses, conferences, books related to your field
- Insurance: professional liability, health insurance (up to €500/year per family member)
On top of documented expenses, you get an automatic 5% deduction for "gastos de dificil justificacion" (capped at €2,000/year) under estimacion directa simplificada.
How to register
- Get your NIE if you don't have one
- Choose your IAE activity code (epigrafe) that matches your work
- File Modelo 036 or 037 (simplified) with AEAT to register for tax obligations
- Register with Social Security (alta in RETA). Must be done within 60 days before starting activity.
- Start invoicing and filing quarterly
Most people use a gestor to handle registration. Cost: usually €100-300 for the initial setup plus €60-150/month for ongoing filing.
Quarterly filing calendar
| Quarter | Filing deadline | Forms |
|---|---|---|
| Q1 (Jan-Mar) | April 20 | Modelo 303 (IVA) + Modelo 130 (IRPF) |
| Q2 (Apr-Jun) | July 20 | Modelo 303 + Modelo 130 |
| Q3 (Jul-Sep) | October 20 | Modelo 303 + Modelo 130 |
| Q4 (Oct-Dec) | January 30 | Modelo 303 + Modelo 130 + Modelo 390 (annual IVA summary) |
| Annual | June 30 | Renta (annual IRPF return) |
Miss a deadline and you face surcharges: 1% per month of delay, jumping to 15% after 12 months, plus interest. Set calendar reminders or let your gestor handle it.
Autonomo vs Beckham Law
Most traditional autonomos do not qualify for Beckham Law. The flat 24% rate is only available if you hold a Digital Nomad Visa or have ENISA certification for innovative activity. Regular freelancers invoicing foreign clients pay standard progressive IRPF rates.
If you're employed (not freelance), check whether Beckham Law applies to you. The savings can be significant above €35,000.
Bottom line
Being autonomo in Spain means paying Social Security every month (€206-607 depending on income), filing quarterly taxes, and keeping your invoices organized. The tarifa plana makes the first year cheap (€80/month), and new autonomo benefits (7% retenciones, 20% income reduction) soften the landing. After that, the real cost depends on how much you earn and how well you manage deductions. Plug your numbers into the Autonomo Tax Calculator to see exactly where you stand.