How to work as an autonomous worker in Spain (for non‑residents)
How to work as an autonomous worker in Spain is a frequent question for freelancers, consultants, and digital nomads who want to invoice legally, charge the right VAT, and remain audit‑proof. Beyond listing forms, this guide explains how authorities determine when activity is “regular,” how to choose the correct IAE heading, how cross‑border B2B/B2C rules actually apply to services, and how to structure your records so a review by Tax Inspection is a non‑event. If you learn how to work as an autonomous worker in Spain step by step, you will price correctly from day one and avoid last‑minute penalties.
Jacob Salama
9/20/20252 min read
Do you need to register as autónomo in Spain?
Regular, for‑profit activity generally requires autónomo registration—even if your clients are abroad and you work from a laptop at home. Occasional, isolated income might be outside the regime, but as soon as continuity exists (repeated invoices, ongoing contracts, marketing your services), authorities expect a RETA registration. Non‑residents can register if the activity is performed in Spain or has a Spanish nexus (e.g., Spanish clients, Spanish management location). Keeping emails, proposals, and contracts that show the start date of regular activity helps you justify when you registered and why.
The three pillars of registration as autonomo in Spain
NIE for identification so Tax Agency and Social Security can recognize you.
Tax census (model 036/037) where you select your IAE activity heading, state whether you charge VAT, and opt into withholdings where applicable; choose carefully because this drives which forms you file and when.
Social Security (RETA) enrollment, unless you hold a valid foreign coverage certificate; align the effective dates across all three pillars to avoid periods where you are invoicing but not insured or where VAT is due but your census is inactive.
VAT and cross‑border supplies for autonomo in Spain
For domestic B2C services, you generally charge Spanish VAT; for B2B services to EU clients, the reverse‑charge often applies, meaning your invoice has no VAT but must cite the rule and your client’s valid VAT number; for non‑EU clients, many services are outside the scope of Spanish VAT if used and enjoyed abroad. To make how to work as an autonomous worker in Spain audit‑proof, keep evidence of client status and location: VIES screenshots, contracts specifying where services are used, and logs for delivery of digital services.
Invoicing that survives inspection
Issue a numbered invoice series with your identification, client details, clear service descriptions, taxable base, VAT rate (or reverse‑charge reference), total due, and payment terms. If withholdings apply (certain professional services), reflect them accurately. Maintain sales and purchase ledgers and reconcile bank statements monthly. This discipline is the backbone of how to work as an autonomous worker in Spain without surprises.
Social Security contributions & benefits
Monthly RETA contributions apply and may be reduced for new autónomos for an initial period. Contributions entitle you to healthcare and certain benefits. If you are covered abroad, obtain and renew the certificate of coverage to avoid double contributions. Track your contribution base in line with realistic income to balance protection and cost.
Income tax and payments on account
Residents make quarterly estimated payments and an annual return; non‑residents with Spanish‑source business income file Non‑Resident Income Tax. Keep a simple, defensible rule for deductibility: expenses must be necessary for the activity, properly invoiced to you as autónomo, and paid through traceable means. Photograph receipts immediately and store them in your accounting app to avoid end‑of‑year chaos.
What you can deduct as an Autonomous worker
Hardware and software used for work, subscriptions essential to deliver services, telecoms, travel linked to projects (transport, accommodation with justification), professional fees (lawyer, accountant), marketing, and—under strict conditions—part of home‑office expenses. Document usage where items are mixed personal/business, and avoid aggressive allocations that invite adjustments.
Common mistakes as autonomo
Late or misaligned registrations, missing reverse‑charge evidence, mixing personal and business expenses in the same account, skipping quarterly forms because “there was little income,” and forgetting annual informative returns. Solve with a compliance calendar, a dedicated bank account, and periodic reviews with a tax professional.
Need step‑by‑step help on how to work as an autonomous worker in Spain? Book a free 20‑minute assessment. Website: our contact page • Email: taxlegalspain@gmail.com • Tel: +34 644121802 . Contact form: our contact page