How much does it cost to register as autónomo?

Registration with Hacienda and the Social Security is free. The only cost is the monthly fee, which can be €80/month with the flat rate in the first year.

How to register as autónomo (self-employed) in Spain in 2026

Becoming self-employed in Spain requires two compulsory registrations, in a specific order: first with Hacienda (the tax office — census registration via modelo 036), then with the Social Security (RETA regime, through the Import@ss portal). This guide walks you through the whole process — what you need beforehand, what to fill in, deadlines and how to claim the flat rate — so you can register correctly on your own.

Process summary: 1) Get your digital certificate or Cl@ve. 2) File modelo 036 with Hacienda (census registration), choosing your IAE activity code and your VAT and income-tax regimes, with the start date. 3) Register in the RETA through Import@ss, choosing a contribution base and a mutua, and claim the flat rate (€80/month). Both steps are free and must be done before you start working.

In this guide

Before you start: what you need
Step 1 — Register with Hacienda (modelo 036)
How to choose your IAE code
Step 2 — Register with the Social Security (RETA)
How to claim the flat rate
After registering: your obligations
Common mistakes to avoid
Final checklist

Before you start: what you need

Gather these before starting; it will save you interruptions midway:

Digital certificate, DNI electrónico or Cl@ve. Essential to do everything online, with both Hacienda and the Social Security. If you do not have one, request the FNMT certificate or sign up for Cl@ve first.
Valid DNI or NIE. If you are a foreigner, you need the NIE and, depending on your nationality, a work authorisation for self-employment.
Spanish bank account (IBAN) in your name, for the direct debit of the autónomo fee.
Your activity and its IAE code (see below).
An estimate of your net income to choose the right contribution base. You can estimate it with our autónomo fee calculator.

TipIf you are requesting the FNMT digital certificate, allow a few days: it requires an in-person or video identity check before you can download it.

Step 1 — Register with Hacienda (modelo 036)

The first step is the census registration (declaración censal), telling the Tax Agency you are about to start an economic activity. It is done with modelo 036.

Modelo 037 no longer existsSince 3 February 2025, modelo 037 (the simplified census form) was abolished by Order HAC/1526/2024. All registrations are now done with modelo 036, which includes a simplified version for individuals.

Access modelo 036 on the AEAT website

Go to the AEAT Electronic Office, section "Modelo 036", and identify yourself with your certificate, DNI electrónico or Cl@ve. You can also file it on paper at an office, but online is the usual and faster route.

Tick the reason: "Alta" (registration)

In the reasons section, tick the registration in the census of entrepreneurs, professionals and withholders. Enter the activity start date: this is when you can start invoicing and the date your RETA registration must match.

Declare your activity and IAE code

State the IAE code (Impuesto de Actividades Económicas) matching what you will do and where. You can register more than one code if you carry out several activities.

Choose your VAT regime

Tick the VAT regime applicable to your activity (usually the general regime). Some activities are VAT-exempt (e.g. regulated education or healthcare) or use special regimes. This determines whether you file the quarterly modelo 303.

Choose your income-tax regime

As an individual, you normally use simplified direct assessment (if your turnover is under €600,000/year). It is the regime that uses modelo 130 for the quarterly prepayments. Only certain activities can use objective assessment (módulos), which uses modelo 131.

Cost and deadlineFiling modelo 036 is free and must be done before the activity starts. Keep the receipt: you will need it (or its data) for the Social Security registration.

How to choose your IAE code

The IAE code classifies your economic activity and affects your taxation (for example, whether clients withhold IRPF on your invoices). Choosing well matters:

Professional activities (IAE section 2): freelancers such as designers, lawyers, consultants or developers. Their invoices to companies carry IRPF withholding (15%, or 7% in the first three years).
Business activities (IAE section 1): retail, hospitality, transport, etc. No withholding on invoices, and usually required to file modelo 130.

Most individual autónomos are exempt from paying the IAE (only companies billing over €1 million pay it), but you must still register a code. If in doubt, pick the code that best describes your main activity; you can add or change codes later with another modelo 036.

Step 2 — Register with the Social Security (RETA)

With the Hacienda registration done, the next step is to join the Special Regime for Self-Employed Workers (RETA). It is done through the Import@ss portal of the Social Security.

Key deadlineRETA registration must be requested before the activity starts, and you can bring it forward by a maximum of 60 days. The effective date cannot be earlier than the start date declared to Hacienda.

Documents and data you need

DNI/NIE and digital certificate, DNI electrónico or Cl@ve.
Details of the census registration already filed with Hacienda (modelo 036).
IBAN for the direct debit of the fee.
IAE code and CNAE code of your activity.
Contribution base, based on your expected net income.
Mutua (collaborating body) for professional contingencies and sick leave cover.

Enter Import@ss

Go to importass.es and identify yourself. Look for "Registration in the Special Regime for Self-Employed Workers" under "Registration, deregistration and changes in your self-employment".

Fill in your activity details

Enter the start date (matching Hacienda), your activity address, the IAE code and the CNAE.

Choose your contribution base and mutua

Select the contribution base according to your expected income (it sets your monthly fee) and the mutua. Here you also decide cessation-of-activity and contingency cover.

Claim the flat rate if eligible

In the same procedure, tick the flat rate benefit if you qualify. Provide the IBAN for the direct debit and confirm.

How to claim the flat rate

The flat rate lets you pay €80/month during the first 12 months instead of the ordinary fee. You claim it within the RETA registration itself, by ticking the benefit. Requirements:

Not having been self-employed in the previous 2 years (3 years if you already used the flat rate).
Not being a family collaborator (autónomo colaborador).
Being up to date with the Social Security and Hacienda.

You can extend it for another 12 months (months 13–24) if your annual net income stays below the minimum wage (SMI). Estimate your savings with the flat rate calculator.

Zero fee (cuota cero)Some regions (such as Madrid and Andalusia) refund the €80 through the "zero fee". Check the current conditions on your region's portal, as they have their own application deadline.

After registering: your obligations

Once registered, these are your basic tax and accounting obligations:

Obligation	Form	Frequency
Income-tax prepayment (direct assessment)	modelo 130	Quarterly
VAT (if your activity is not exempt)	modelo 303	Quarterly
Annual VAT summary	modelo 390	Annual
Income tax return	modelo 100	Annual
Withholdings (if you have staff or a rented premises)	modelo 111 / 115	Quarterly

You must also issue numbered invoices, keep expense receipts and maintain your record books of income, expenses and capital goods. Estimate your payments with our modelo 130 calculator.

Common mistakes to avoid

Registering in the RETA with a date earlier than Hacienda's. The order is always Hacienda first; the RETA date cannot be earlier.
Starting to invoice before being registered. Both registrations must precede the start of the activity.
Choosing the wrong IAE code. It affects withholdings and your obligations; review it carefully or consult an adviser.
Not claiming the flat rate at registration. If you qualify and do not tick it, you pay the ordinary fee from month one.
Forgetting the mutua or the IBAN. They are mandatory fields of the RETA registration.

Final checklist

I have a digital certificate, DNI electrónico or Cl@ve.
I have decided my IAE code and my VAT and income-tax regimes.
I have filed modelo 036 (census registration) with Hacienda with the start date.
I have registered in the RETA via Import@ss with the same or a later date.
I have chosen a contribution base and a mutua.
I have claimed the flat rate (if I qualify).
I have noted the deadlines for my quarterly forms (130 and 303).

Calculate your fee → Calculate your flat rate → Back to the self-employed hub →

Frequently asked questions

How long does it take to register as autónomo?

If you have the digital certificate, both steps (modelo 036 and RETA registration) can be completed online the same day. The digital certificate, if you do not have it, is what may take longest.

Is the order compulsory?

Yes. First Hacienda (modelo 036) and then the Social Security (RETA). The RETA date cannot be earlier than the start date declared to Hacienda.

Does modelo 037 still exist?

No. Since 3 February 2025, modelo 037 was abolished by Order HAC/1526/2024. All census registrations are now done with modelo 036.

How much does it cost to register?

Registration with Hacienda and the Social Security is free. The only cost is the monthly autónomo fee, which can be €80/month with the flat rate in the first year.

Do I need a work permit as a foreigner?

EU citizens only need their NIE. Non-EU nationals generally need a residence and self-employment work authorisation before registering.

Official sources

Guidance based on the rules in force in 2026. Procedures and forms may change; always check on the official AEAT and Social Security sites. This guide does not replace advice from a qualified adviser (gestor), especially recommended for VAT-exempt activities or special regimes.