If you’re working as a freelancer (autónomo) in Spain, understanding the tax system is non-negotiable. Spanish autónomos must handle their own tax filings, social security, and invoicing—with heavy penalties for errors.
This article explains:
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How to register as autónomo
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What taxes you pay
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Quarterly & annual obligations
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Common deductions
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Tips to stay compliant
🧾 What Is an Autónomo in Spain?
An autónomo is a self-employed individual or sole trader operating legally in Spain. Freelancers must register:
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With Agencia Tributaria (AEAT) for tax purposes
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With Seguridad Social to pay social security
📝 How to Register as an Autónomo
Step-by-step:
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Obtain an NIE number (foreigner ID)
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Register with AEAT using Modelo 036 or 037
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Register with Social Security (RETA system)
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Choose your epígrafe (economic activity code)
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Set up a business bank account
💡 You can do this online through the CIRCE portal.
💰 Taxes Autónomos Must Pay
| Tax Type | Description | Frequency |
|---|---|---|
| IRPF | Income tax (Modelo 130 or withheld by clients) | Quarterly + Annual |
| IVA (VAT) | Value Added Tax (Modelo 303) | Quarterly + Annual |
| Social Security | Monthly cuota (flat rate or scaled rate) | Monthly |
📊 IRPF – Income Tax
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Standard rate: 20%–47% based on income
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Most autónomos use Modelo 130 to pay tax on net profit
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Clients may withhold 7% or 15% on invoices
🧠 New autónomos can benefit from lower IRPF rates for the first years.
💸 VAT – Modelo 303
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Charged at 21%, 10%, or 4%, depending on service/product
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You must:
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Add VAT to your invoices (unless exempt)
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Submit Modelo 303 quarterly
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File Modelo 390 annually
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🌍 Some services to foreign clients (outside the EU) may be exempt from VAT.
🏥 Social Security Quota
| Year of Activity | Monthly Quota (approx.) |
|---|---|
| Year 1 | €80 (flat rate) |
| Year 2 | Gradual increase |
| After 2 years | Based on net income |
🧮 After the grace period, you pay according to your income bracket (€230 to €500+ per month).
📆 Quarterly Obligations
Every quarter, you must file:
| Modelo | Purpose | Deadline |
|---|---|---|
| 130 | Income tax advance | Apr 20, Jul 20, Oct 20, Jan 30 |
| 303 | VAT return | Same as above |
| 111/115 | Withheld tax on professionals or rent (if applicable) | Same as above |
📁 Annual Obligations
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Modelo 390 – Annual VAT summary
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Modelo 100 – Annual income tax return
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Modelo 190/180 – Annual summary of withholdings
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Modelo 347 – Operations with clients/suppliers > €3,005
✍️ Invoicing Rules
Each invoice must include:
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Your full name & NIF/NIE
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Client’s details (including VAT ID if EU)
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Description of service
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Net amount, VAT rate, and VAT amount
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IRPF (if applicable)
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Invoice number & date
📌 Keep digital records of all invoices and expenses.
🧾 Common Deductions for Autónomos
You can deduct business-related costs like:
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Coworking spaces
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Phone/internet bills (pro-rata for work use)
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Business travel & meals
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Marketing and software
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Professional services (accountant, lawyer)
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Laptop or work tools
🧠 Home office deductions are possible, but need precise square meter calculation.
🇪🇺 EU vs. Non-EU Autónomos
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EU citizens can become autónomos without a work permit
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Non-EU citizens need a self-employment visa or residence permit
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Digital Nomad Visa is a new option for remote freelancers paying Spanish taxes
✅ Tips to Stay Compliant
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Hire a gestor (tax advisor) to file quarterly returns
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Set aside 30% of your income for taxes
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Use tools like Quipu, Xolo, or Holded for invoicing
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Stay on top of Modelo deadlines
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File Modelo 036/037 when you change activities or stop freelancing
🤝 Need Help as an Autónomo in Spain?
At Borderless Lawyers, we help:
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Freelancers register as autónomos
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File VAT and income tax returns
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Claim deductions and avoid penalties
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Navigate tax residency and dual taxation issues