1. 🧑💻 Who Counts as a Freelancer (Autónomo) in Spain?
If you work for yourself in Barcelona — offering services, consulting, or digital work — you’re considered an autónomo.
Common examples include:
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Designers, developers, consultants
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Language teachers or tutors
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Remote workers billing foreign clients
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Airbnb managers or short-term rental hosts
If you regularly invoice clients, even if they’re abroad, you’re expected to register and pay Spanish taxes.
2. 📝 How to Register as an Autónomo in Barcelona
To become a legal freelancer in Spain, you must:
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Have a NIE (Número de Identificación de Extranjero)
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Register with the Tax Agency (Agencia Tributaria)
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Sign up for Social Security (Seguridad Social)
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Choose your business activity code (IAE)
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Get certified for electronic tax filing
This process can be handled personally or with help from a gestor or tax lawyer.
3. 💶 What Taxes Do Freelancers Pay?
Freelancers in Barcelona pay two main types of taxes:
✅ 1. Income Tax (IRPF)
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Applied progressively (from 19% to 47%)
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Withheld on invoices (typically 15%)
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Declared via quarterly and annual filings
✅ 2. Value Added Tax (IVA)
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Charged on most services (standard rate: 21%)
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Collected from clients and reported quarterly
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Some professions may be exempt (e.g., language teaching)
📌 Even if your clients are outside Spain, you may still need to report zero-rated or intra-EU operations.
4. 📆 Quarterly & Annual Tax Filing Deadlines
| Form | Frequency | Purpose |
|---|---|---|
| 130 | Quarterly | IRPF advance payment |
| 303 | Quarterly | IVA declaration |
| 390 | Annual | IVA summary |
| 100 | Annual | IRPF income tax |
| 347 | Annual | Clients/suppliers over €3,005 |
Deadlines fall in January, April, July, and October for quarterly filings.
5. 🛠️ Can You Deduct Expenses?
Yes — freelancers can deduct business-related expenses, such as:
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Coworking or home office costs
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Equipment (laptops, phones)
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Software and online tools
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Legal or accounting fees
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Travel and client meals (limited)
You must keep invoices, not just receipts, and ensure they include your tax number and activity code.
6. 🧾 What Happens If You Don’t Register?
Working without declaring your freelance income can result in:
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Fines for unregistered activity
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Retroactive tax demands
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Ineligibility for deductions or public services
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Loss of residency or visa status (for some foreigners)
If you’re caught billing clients without an active autónomo status, penalties can be severe.
7. 👩⚖️ How Borderless Lawyers Can Help Freelancers
Whether you’re a digital nomad, consultant, or remote worker based in Barcelona, we help you:
✔ Register as an autónomo (with NIE & Social Security)
✔ Handle quarterly and annual filings (IRPF, IVA)
✔ Claim all legal deductions
✔ File cross-border or zero-rated invoices
✔ Stay compliant with Spanish and international tax rules
✔ Operate fully online with bilingual support
Contact us today to simplify your freelance taxes in Barcelona — and avoid costly mistakes.