Registering as autónomo in Spain: Hacienda and Seguridad Social

Registering as autónomo is not a single procedure but two registrations with two different bodies, and both must be done before you start working for yourself.

The first is the census registration with Hacienda (Agencia Tributaria, the Spanish tax authority) through modelo 036, the tax registration form: it declares that you are going to carry on an economic activity, under which IAE heading (Impuesto sobre Actividades Económicas, the Spanish tax on business activities, whose headings classify each trade), and with which IVA (Spanish VAT) and IRPF (Spanish personal income tax) obligations.

The second is registration in the Régimen Especial de Trabajadores Autónomos (RETA, the special scheme for the self-employed) of the Seguridad Social: it gives you cover (sick leave, retirement, cessation of activity) and creates the obligation to pay the monthly quota.

Both registrations are free in themselves (there is no tasa, an official fee, for filing modelo 036 or for registering in the RETA). What you pay afterwards is the monthly autónomo quota. Managora prepares and files both for you, in the right order and within the deadline.

Every individual who carries on an economic activity for profit on a habitual, personal and direct basis, without an employment contract, must register. This also covers autónomos societarios (company directors who control the company) and autónomos colaboradores (family members who work with the registered self-employed person).

The habitual test is what usually raises doubts. The Seguridad Social has been accepting that someone who does not exceed the Salario Mínimo Interprofesional (SMI, the Spanish statutory minimum wage) on an annual basis could argue against habitual status, but this is open to interpretation: if the activity is continuous, the prudent course is to register.

For registration with Hacienda there is no threshold: any economic activity carried on for profit requires modelo 036 to be filed, even if the income is low.

If you are unsure whether your particular case requires registration in the RETA, Managora analyses your situation before filing.

The usual order is: first choose the IAE heading, then the census registration with Hacienda (modelo 036) and finally the registration in the RETA of the Seguridad Social.

Registration with Hacienda must come before the activity starts (before you issue your first invoice). RETA registration can be filed up to 60 calendar days in advance, and it must never be left until afterwards: if it is requested late, it takes effect from the first day of the month in which the activity started and it carries surcharges.

When you register in the RETA you choose the contribution base (within the band matching your forecast earnings), the mutua colaboradora (the collaborating insurer that handles sick leave and cover) and, if you meet the requirements, you tick the box applying for the tarifa plana (the reduced flat-rate quota).

See the numbered step by step below. Managora carries out the 5 steps for you and confirms each registration once it is filed.

Since 2023 the autónomo quota has been calculated on real net earnings. You forecast your monthly net income, which places you in one of the 15 bands, and the contribution rate is applied to the contribution base you choose within that band to give the monthly quota.

It is a provisional system during the year: the Seguridad Social regularises afterwards, by comparing the base you contributed on with the real earnings declared in your Renta (the Spanish annual income tax return). If you contributed too little, you will have to pay the difference; if you contributed too much, you get a refund.

New autónomos can apply for the tarifa plana: a fixed reduced quota for the first 12 months, with a possible extension of another 12 months if forecast net earnings are below the SMI in force.

The band table shows the indicative minimum quotas for 2026. You can check the exact amount of your quota and the cost of the registration service on the Managora service pages: alta_autonomo and tarifa_plana_autonomos.

Filed electronically, both registrations are practically immediate: the registration with Hacienda is recorded on the spot and the RETA registration is confirmed the same day.

Tax obligations start with the activity. As an autónomo you will generally have to file quarterly IVA (modelo 303) and IRPF payments on account (modelo 130 under estimación directa, the standard direct assessment method). The general deadline is within the first 20 days of the month following each quarter (until 20 April, 20 July and 20 October for the first, second and third quarters, and until 20 January for the fourth), with one important exception: the fourth quarter IVA (modelo 303) is filed until 30 January. On top of that come the annual summary returns.

The quota for the month of registration is prorated by calendar days from the date on which the registration takes effect: for the first 3 registrations of the calendar year, which cover any new autónomo who registers on time, you only pay the part in proportion to the days registered and not the full month. That is why the effective date does affect the cost of that first month: registering at the end of the month makes that month's quota cheaper. It is worth planning the effective date.

Managora schedules your obligations and reminds you of every deadline.

The most recent structural change is the removal of modelo 037 (the simplified census return) by Orden HAC/1526/2024 (a Spanish ministerial order), in force since 3 February 2025. Since then all census registrations are made with modelo 036.

The system of contributions based on real income remains fully in force. For 2026 the 2025 band table is kept, with the upward adjustment of the Mecanismo de Equidad Intergeneracional (MEI, the intergenerational equity mechanism), which raises the quota slightly.

The tarifa plana remains in force as a reduced quota for new autónomos.

Remember that the regularisation of one year's quotas is carried out the following year, when you file your Renta return.