Registration map
The census registration (Modelo 036/037) and Social Security (RETA) sign-up steps, in the right order, with the dates.
Spain Autonomo Tax
Going autonomo in Spain, set up correctly.
Working for yourself in Spain means registering as autonomo and juggling income tax, VAT, and monthly social security on your real income. We map the obligations and the calendar, then hand a clean file to a licensed Spanish gestor or tax adviser.
First call: leave knowing your registration steps, your IRPF and IVA obligations, your likely RETA contribution, tarifa-plana eligibility, and the gestor handoff.
Researching the route first? Spain Tax Guide
What you get
What we coordinate for going autonomo.
Autonomo setup goes wrong when registration, tax, and social security are handled piecemeal. We map the full picture and the calendar, then hand a clean file to a gestor who registers and files.
Tax obligations
Your IRPF position (quarterly Modelo 130 and the annual Modelo 100) and whether and how VAT (Modelo 303) applies to your activity.
Social-security estimate
An estimate of your monthly RETA contribution under the real-income brackets, and whether you qualify for the tarifa plana starting rate.
Gestor handoff
A clean file for a licensed Spanish gestor or tax adviser who registers you and runs the ongoing filings.
IRPF on your net profit
Autonomos pay income tax on net business profit at the general progressive rates, usually via a quarterly advance (Modelo 130) credited against the annual return (Modelo 100).
VAT if your activity is liable
Most activities charge VAT (IVA) at the standard 21% rate and file a quarterly Modelo 303 plus an annual summary (Modelo 390). Some activities are exempt.
Contributions on real income
Since 2023, RETA social-security contributions are based on your real net income across 15 brackets, in a system phasing in through 2032. For 2026 the monthly contribution runs roughly EUR 200 to EUR 590, plus a small surcharge.
A reduced first year
New autonomos who qualify can pay a flat tarifa plana of about EUR 80 per month for the first 12 months, extendable in some cases, and some regions reimburse it.
Who this fits
Why use Movingto for an autonomo setup?
The valuable work is mapping registration, tax, and social security as one picture, estimating your real cost, and getting a clean file to a gestor, so you start trading correctly instead of fixing it later.
Good fit for
- Freelancers and remote workers registering as autonomo in Spain
- New arrivals who need the census, RETA, IRPF, and IVA picture in one place
- People who want a realistic estimate of their monthly RETA contribution
- Anyone checking tarifa-plana eligibility before they register
Not the right fit for
- Anyone wanting Movingto to give tax advice or file returns as the gestor
- People who need full ongoing bookkeeping rather than setup coordination
- Companies needing corporate (sociedad) setup rather than autonomo registration
- Anyone seeking a guaranteed contribution or tax result
Service scope
What Movingto coordinates, and what the gestor decides.
You get a mapped setup and an organized file. Registration, advice, and the filings stay with a licensed Spanish gestor or tax adviser.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Registration and calendar mapping
We map the census (Modelo 036/037) and RETA registration steps and the filing calendar in the right order.
Coordinated by Movingto
Tax and social-security scoping
We scope your IRPF and IVA obligations and estimate your RETA contribution under the real-income brackets.
Coordinated by Movingto
Tarifa-plana eligibility check
We check whether you qualify for the reduced starting contribution and any regional reimbursement.
Coordinated by Movingto
Gestor handoff
We hand a clean file to a licensed Spanish gestor or tax adviser who registers you and runs the filings.
Handled separately
Tax advice or filing from Movingto
Movingto does not give tax advice, register you, or file returns as the gestor. Those stay with the licensed gestor or tax adviser.
Handled separately
Contribution or tax-result guarantee
No gestor can guarantee a contribution amount or tax result. Your real income, activity, and the rules in force control the figures.
Setup path
From a plan to a registered autonomo.
Each stage turns the intention to go self-employed into a governed setup: activity, registration, tax and social security, the cost estimate, then handoff to the gestor.
Case path05 managed stages
- Step 1 of 5
Confirm activity and residency
Confirm your activity, residency, and whether autonomo is the right structure versus a company.
- Step 2 of 5
Map registration
Map the census (Modelo 036/037) and RETA registration steps and order.
- Step 3 of 5
Scope tax and social security
Scope IRPF and IVA obligations and estimate the monthly RETA contribution.
- Step 4 of 5
Check tarifa plana
Check tarifa-plana eligibility and any regional reimbursement before registering.
- Step 5 of 5
Hand off to the gestor
Deliver the file to a licensed Spanish gestor or tax adviser who registers you and runs the filings.
The calendar
Autonomo filing obligations at a glance
| Obligation | Form | When |
|---|---|---|
| Income-tax advance (IRPF) | Modelo 130 (direct estimation) | Quarterly: 20 Apr, 20 Jul, 20 Oct, 30 Jan |
| Annual income-tax return | Modelo 100 | Renta campaign (spring) |
| VAT (IVA) | Modelo 303 quarterly, Modelo 390 annual | Quarterly + January summary |
| Social security (RETA) | Monthly contribution by real income | Monthly |
General guide only. Your exact obligations and amounts depend on your activity and are confirmed by a licensed Spanish gestor or tax adviser. The 2026 social-security figures are set annually.
Evidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Pagos fraccionados (IRPF advance payments, Modelo 130/131)
View sourceAgencia Tributaria (AEAT)
Source
Modelo 303 IVA self-assessment (2026 instructions)
View sourceAgencia Tributaria (AEAT)
Source
Orden PJC/297/2026 - 2026 social-security contribution rules (RETA)
View sourceBoletin Oficial del Estado (BOE)
Common questions
Questions before you engage.
What taxes does an autonomo pay in Spain?
An autonomo pays income tax (IRPF) on net business profit at the general progressive rates, usually through a quarterly advance (Modelo 130) credited against the annual return (Modelo 100), plus VAT (IVA) where the activity is liable, filed quarterly on Modelo 303 with an annual Modelo 390. Separately, they pay monthly RETA social-security contributions.
How much is the autonomo social-security contribution?
Since 2023, RETA contributions are based on your real net income across 15 brackets, in a system phasing in through 2032. For 2026 the monthly contribution runs roughly EUR 200 (lowest income) to EUR 590 (highest), held at 2025 levels, plus a small MEI surcharge. The exact figures are set each year, so they should be confirmed for the current year.
What is the tarifa plana?
The tarifa plana is a reduced starting contribution, about EUR 80 per month for the first 12 months, for new autonomos who qualify (broadly, not registered in RETA in the prior two to three years). It can be extended in some cases if income stays low, and some regions reimburse it. Confirm current eligibility with a gestor.
Do I have to charge VAT?
Most activities charge VAT (IVA) at the standard 21% rate and file a quarterly Modelo 303 plus an annual summary (Modelo 390), but some activities are exempt. Which applies depends on your activity, confirmed by a gestor or tax adviser.
Does Movingto register me or file my returns?
No. Movingto maps the setup, scopes the obligations, and estimates costs. Registration, tax advice, and the filings stay with a licensed Spanish gestor or tax adviser.
Can I be autonomo and use the Beckham regime?
The Beckham regime is primarily aimed at employment and certain director, entrepreneur, and highly-qualified roles, and its interaction with self-employment is fact-specific. We flag the question; a licensed tax adviser confirms whether either route fits your situation.
Private advisory call
Set up as autonomo in Spain, correctly.
Bring your activity, your residency position, and your expected income. We map registration, tax, and social security, estimate your real monthly cost, and hand a clean file to a licensed gestor.
First call covers
Leave with your registration steps, tax and VAT obligations, a RETA estimate, and the gestor handoff.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.