Autónomo colaborador (family collaborator) in Spain 2026

Q: Does the autónomo colaborador file modelo 130 and 303?

No. Because ownership and invoicing belong to the main autónomo, the collaborator files neither modelo 130 nor 303. They only declare the salary they receive as employment income.

Q: Do they register with Hacienda (modelo 036)?

No. As they are not the owner, the collaborator only registers in the RETA; the census registration with Hacienda is the owner's responsibility.

The autónomo colaborador is a RETA category for the family member who regularly works in another self-employed person's business without being the owner. It has much simpler taxation than a normal autónomo — it does not file modelo 130 or 303 — and enjoys fee reductions. This guide explains the requirements, how much you pay and how to register.

In short: the autónomo colaborador is a family member (up to the second degree) who lives with the business owner and works there regularly. They do not invoice or file modelo 130 or 303: they receive a salary from the owner and declare it as employment income in their IRPF. They contribute on the general-table minimum base and get a 50% fee reduction for the first 18 months. They cannot use the €80 flat rate.

In this guide

What the autónomo colaborador is
Requirements: family and cohabitation
Taxation: why no 130 or 303
Fee and reductions
How to register
Pros and cons

What the autónomo colaborador is

The family collaborator is a person who works regularly in a family member's business without being the owner of the activity or having an employment contract with them. It is a legal way to register a relative who helps in the business on a continuous basis.

Registration is compulsory when the collaboration is regular: in practice, when the relative works in the business more than 20 days a month for more than three months a year. It is not required for occasional or sporadic help.

Requirements: family and cohabitation

To register as an autónomo colaborador, all of these requirements must be met:

Family relationship with the owner up to the second degree by blood or marriage: spouse or registered partner, children, parents, siblings, grandparents, grandchildren, parents-in-law, sons/daughters-in-law and brothers/sisters-in-law.
Cohabitation with the business owner and being a dependant.
Being over 16.
Regular work in the activity (not sporadic).
Not being registered as an employee in another company for that same activity.

Spouse and registered partnerThe spouse and registered partner are admitted as collaborators. Cohabitation and economic dependence on the owner are what distinguish this figure from employing a relative.

Taxation: why no modelo 130 or 303

This is the big advantage of the autónomo colaborador: their taxation is much simpler. Because the ownership of the business and the invoicing belong to the main autónomo, the collaborator:

Does not issue invoices or keep the activity's books.
Does not file modelo 130 (income-tax prepayment).
Does not file modelo 303 (VAT).

Instead, the collaborator receives a monthly salary from the owner (like a payslip) and declares it in their IRPF as employment income. It is the owner who applies the IRPF withholding on that salary and pays it to Hacienda via modelo 111 (quarterly) and modelo 190 (annual summary). For the owner, that salary is also a deductible expense of their activity.

In practiceThe collaborator experiences the day-to-day tax life almost like an employee: they receive their salary with its withholding and do the tax return with that employment income. All the VAT and income-tax burden of the activity falls on the owner.

Fee and reductions

The autónomo colaborador contributes on the general-table minimum base (they cannot use the income-based reduced brackets, as the individual autónomo does). In exchange, they have a specific reduction in the common-contingency fee, provided it is an initial registration or they have not been registered in the RETA in the previous 5 years:

Period	Reduction
First 18 months	−50% of the fee
Months 19 to 24	−25% of the fee
From month 25	Full fee

No flat rateThe autónomo colaborador cannot use the €80/month flat rate. Their benefit is the 50% reduction described above, applied to the minimum-base fee.

How to register

The registration is handled by the collaborator (or the owner on their behalf) with the Social Security. Unlike a normal autónomo, there is no census registration with Hacienda (modelo 036), because they are not the owner of the activity: only the RETA registration is needed.

Gather the documents

You will need the family book (libro de familia) or registered-partner certificate (to prove the relationship), a cohabitation or joint-registration certificate, the DNI and the owner's business details (their affiliation number and activity).

File the RETA registration

Do it at the Social Security Electronic Office (or Import@ss / RED System) with form TA.0521/2, expressly stating the status of family collaborator of the owner.

The owner formalises the salary

The owner sets the collaborator's monthly salary, applies the IRPF withholding and reports it via modelo 111 and 190.

Pros and cons

Pros

Very simple taxation: no modelo 130 or 303, no invoices or books.
50% fee reduction for the first 18 months.
You contribute and build up entitlement to benefits (retirement, disability, etc.).

Cons

Cannot use the €80 flat rate.
Contributes on the general-table minimum base, not on reduced brackets.
Requires cohabitation and family relationship: not valid for partners or non-family employees.

Calculate the fee → Registration of the main autónomo → Back to the self-employed hub →

Frequently asked questions

Does the autónomo colaborador file modelo 130 and 303?

No. Because the ownership and invoicing belong to the main autónomo, the collaborator files neither modelo 130 (income tax) nor 303 (VAT). They only declare the salary they receive as employment income.

Who can be an autónomo colaborador?

A family member of the owner up to the second degree (spouse or registered partner, children, parents, siblings, grandparents, grandchildren, in-laws) who lives with them, is over 16 and works regularly in the business.

How much does an autónomo colaborador pay?

They contribute on the general-table minimum base, with a 50% fee reduction for the first 18 months and 25% in months 19–24. They cannot use the €80 flat rate.

Do they have to register with Hacienda (modelo 036)?

No. As they are not the owner of the activity, the collaborator only registers in the RETA; the census registration with Hacienda is the owner's responsibility.

Can the spouse be an autónomo colaborador?

Yes. The spouse and registered partner can register as family collaborators if they live with the owner and work regularly in the business.

Official sources

Guidance based on the rules in force in 2026. The contribution base and reductions are set each year in the contribution order. This does not replace advice from a qualified adviser (gestor).