Autonomo (Self-Employed) in Spain — Spanish Property Glossary

An autonomo is a self-employed individual registered with the Spanish tax authorities (Hacienda) and social security system (Seguridad Social). If you plan to earn income from professional activities while living in Spain, registering as autonomo is usually required. This applies to freelancers, consultants, sole traders, and anyone providing services independently. The registration process involves obtaining a NIE, registering with Hacienda using form 036 or 037, and signing up for the RETA (Regimen Especial de Trabajadores Autonomos) social security scheme. Monthly social security contributions are based on your chosen contribution base and range from around 230 to 530 EUR per month under the new 2023 system, which links contributions to actual income. New autonomos benefit from a reduced flat rate (tarifa plana) of around 80 EUR per month for the first 12 months. Autonomos must file quarterly VAT (IVA) returns using form 303 and quarterly income tax prepayments using form 130. An annual income tax return is also required. Many property investors register as autonomo if they actively manage their rental properties or provide related services. Using a gestor to handle autonomo paperwork and tax filings is highly recommended.