An autónomo is a self-employed individual in Spain who carries out an economic activity on their own account. Autónomos must register with the AEAT for tax purposes and with Social Security (RETA regime), pay quarterly income tax instalments and VAT returns, and pay monthly Social Security contributions.
In practice
What Is an Autónomo?
An autónomo is the Spanish term for a self-employed individual — equivalent to a sole trader in the UK, an auto-entrepreneur in France, or an Einzelunternehmer in Germany. Unlike operating through a company, the autónomo trades directly in their own name and is personally liable for business debts (with some exceptions under the Ley de la Empresa Responsable).
The autónomo status is one of the most common ways foreign nationals and expats start working in Spain, particularly for freelancers, consultants, and digital nomads.
Who Can Register as an Autónomo?
Any individual with a valid NIE (Foreigner Identification Number) can register as an autónomo. EU/EEA citizens have the right to do so without additional permits. Non-EU nationals typically need either:
- A residence and work permit that authorises self-employment, or
- A specific self-employment authorisation (autorización de residencia y trabajo por cuenta propia)
The Digital Nomad Visa (Law 28/2022) introduced a new route for non-EU remote workers to live in Spain while working for foreign clients as autónomos, with tax benefits under a modified Beckham Law regime.
Registration Process
- Obtain a NIE if you do not already have one.
- Register with the AEAT — file Modelo 036 or 037 (census declaration) to register your economic activity, the applicable IAE (Economic Activities Tax) code, and your tax obligations (VAT, IRPF withholdings, etc.).
- Register with Social Security RETA (Régimen Especial de Trabajadores Autónomos) — online or at a Social Security office. Registration must be done before starting the activity.
Tax Obligations
As an autónomo, you are subject to IRPF (personal income tax) rather than Corporate Tax. The key periodic obligations are:
| Form | Period | Deadline | Purpose |
|---|---|---|---|
| Modelo 130 | Quarterly | 20 Apr / 20 Jul / 20 Oct / 30 Jan | IRPF instalment payment (20% of net income) |
| Modelo 303 | Quarterly | Same as above | VAT declaration |
| Modelo 100 | Annual | 30 June | Annual IRPF return |
| Modelo 390 | Annual | 30 Jan | Annual VAT summary |
Social Security Contributions: The 2023 Reform
Prior to 2023, autónomos paid a flat monthly Social Security quota regardless of income. The 2023 reform introduced a progressive system based on actual net income, phased in over three years.
Under the new system (2025 rates):
| Net monthly income | Monthly quota |
|---|---|
| Below EUR 670 | EUR 200 |
| EUR 670 – 1,700 | EUR 200 – 310 |
| EUR 1,700 – 3,620 | EUR 310 – 590 |
| Above EUR 3,620 | Up to EUR 590 |
Autónomos choose a provisional quota band at the start of the year and reconcile actual income at year-end. This is a significant change and requires active management.
Key Deductions for Autónomos
Autónomos can deduct all expenses that are exclusively and directly related to the business activity:
- Office rent and utilities (proportional if home office)
- Professional services (accountants, lawyers)
- Equipment depreciation
- Travel expenses with documented business purpose
- Health insurance premiums (up to EUR 500 per insured person per year)
- Professional development and training
Autónomo vs Company: When to Incorporate
The autónomo structure is simple and inexpensive to start, but at higher income levels, incorporating an SL can be more tax-efficient:
- As an autónomo, marginal IRPF rates reach 47%+ on income above EUR 60,000.
- An SL pays Corporate Tax at 25% (15% for new companies), and the owner is only taxed personally on salary or dividends actually extracted.
- The break-even point depends on personal circumstances but is often around EUR 50,000–70,000 net annual profit.
How BMC Can Help
We handle autónomo registration, prepare and file all quarterly returns, advise on the new Social Security quota system, and provide a cost-benefit analysis of incorporation when your business grows to the point where an SL becomes more efficient.