Becoming an autónomo in Spain: the double registration, income-based social quotas, and quarterly IVA
Spain's autónomo regime has two features freelancers from elsewhere find surprising: social security is billed monthly on a bracket set by your real income, and there is no VAT threshold — you charge IVA from your very first invoice.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Registering as an autónomo is how you freelance in Spain — and two features tend to surprise newcomers: your social security bill tracks your real income, and VAT starts immediately.
Two registrations, both required
Before you invoice, you register twice:
- With Hacienda (the tax agency) via Modelo 036/037, declaring your activity and tax regimes.
- With Social Security in the RETA (the special regime for the self-employed), via the Importass portal, declaring your forecast net income.
Social security: a quota set by your income
Since 2023, RETA contributions are based on your real net income — placed into one of fifteen brackets, billed monthly, and regularised at year-end against what you actually earned.
New autónomos can usually start on the tarifa plana — a reduced flat rate of about €80/month for the first year. You can change your bracket several times a year as your income forecast shifts. (Exact bases and quotas are set annually — confirm the current figures.)
VAT: no threshold, so IVA from invoice one
Here's the part that catches freelancers from other EU countries: Spain has no VAT-registration threshold.
You charge IVA (standard rate 21%) from your first invoice, and file quarterly: Modelo 303 for VAT and Modelo 130 for IRPF instalments, with annual summaries (Modelo 390 and your Renta, Modelo 100). There is no turnover level below which you can skip it — so your invoicing and quarterly filing discipline has to be in place from day one.
General information about the Spanish autónomo regime, current as of the review date above, and not tax advice. Contribution brackets and rules change — confirm current figures with the Agencia Tributaria, Seguridad Social, or a qualified gestor/adviser.
Frequently asked questions
Is there a VAT threshold for autónomos in Spain?
No. Unlike most EU countries, Spain has no small-business VAT exemption threshold — you charge IVA (standard rate 21%) from your first invoice and file quarterly VAT returns (Modelo 303) plus an annual summary (Modelo 390). There is no turnover level below which you can skip VAT.
How much social security does an autónomo pay?
Since 2023, RETA contributions are based on your real net income, placed into one of fifteen brackets. In practice the monthly quota ranges from roughly €200 at the lowest income bracket to around €590 at the highest, and the year is later regularised against your actual income. New autónomos can use a reduced flat rate (tarifa plana) of about €80/month for the first year. Confirm current figures, as brackets are set annually.