Hiring freelancers in Spain—known locally as autónomos—is a popular way for foreign businesses to access talent without managing payroll or full-time employees.
But there are strict rules. Misclassifying a freelancer as an employee can lead to major fines.
This guide covers how to legally hire autónomos in Spain, including contracts, taxes, and invoicing requirements.
🚀 Who Are Autónomos?
An autónomo is a self-employed professional or independent contractor who:
-
Works for themselves
-
Issues invoices to clients
-
Pays their own taxes and social security
-
Is registered with Agencia Tributaria and Seguridad Social
Common types include consultants, developers, designers, marketers, and tutors.
✅ Requirements for a Legal Freelancer Relationship
To legally hire a freelancer in Spain:
-
The freelancer must be properly registered as an autónomo
-
Work must be project-based or non-exclusive
-
The freelancer must use their own tools and manage their own time
-
There should be no fixed working hours or company supervision
📌 If the freelancer works like an employee (under direction, fixed hours, no other clients), you risk a “false autónomo” violation—subject to labor inspections and sanctions.
📝 Contracts with Freelancers
A service agreement should include:
-
Scope of work
-
Deadlines or deliverables
-
Payment terms (e.g. 30 days from invoice)
-
Confidentiality and IP clauses
-
Termination and dispute resolution
While not always legally required, written contracts help prevent disputes and prove the relationship is not employment.
🧾 Invoicing Rules
Autónomos must issue an official invoice (factura) with:
-
Full name and NIF/NIE
-
Your company details and VAT number
-
Description of services
-
Date and invoice number
-
Applicable VAT (IVA) and withholdings
Example invoice breakdown:
| Concept | Amount |
|---|---|
| Base service fee | €1,000.00 |
| + 21% VAT (IVA) | €210.00 |
| – 15% IRPF withholding | (€150.00) |
| Total to pay | €1,060.00 |
Your business must declare the withheld IRPF to the Spanish tax agency (Modelo 111 quarterly and Modelo 190 annually).
🏛️ Tax Obligations for Hiring Companies
Even if the freelancer pays their own taxes, your business must:
-
Retain and report IRPF (15%) on most invoices
-
Submit Modelo 111 and Modelo 190 to Agencia Tributaria
-
Ensure that the freelancer is registered with RETA (social security) and has a valid tax certificate (certificado de situación censal)
For international companies, consult a lawyer to confirm whether you need to withhold Spanish tax or report payments under EU VAT rules.
🌍 Hiring Foreign or Non-Spanish Freelancers
You can hire freelancers who are:
-
Registered in Spain (with NIE/NIF)
-
Living abroad but providing services remotely
In these cases, make sure to:
-
Check if withholding tax applies
-
Request official invoices with proper tax details
-
Consult a tax advisor about international reporting (e.g. 349 form)
⚖️ Avoiding the “False Autónomo” Trap
If a freelancer is treated like an employee, labor inspectors can reclassify the relationship. Risks include:
-
Back payment of employer Social Security contributions
-
Employee rights enforcement (severance, paid leave, etc.)
-
Fines for misclassification
✅ Use clear contracts, let freelancers set their own hours, and avoid over-integration into your team.
👨💼 Borderless Lawyers: Helping You Hire Freelancers Right
We help foreign and Spanish businesses:
-
Draft and review freelancer contracts
-
Verify autónomo registration and documentation
-
Handle IRPF withholdings and tax reporting
-
Structure long-term freelancer relationships legally
-
Avoid false autónomo penalties