Month 3
Time
1 to 2 hours with a gestor
Cost
~€80/mo first year (tarifa plana) · then €200 to 590/mo
Difficulty
Hard
EU vs non-EU
EU/EEA: With NIE + NUSS you can register as autónomo freely. No work authorisation needed. Do it before the first invoice, not after.
Non-EU: Your residence permit must allow self-employment. Digital nomad visa holders qualify; most employee permits don't without a modification. Check before registering, not at the tax inspection.
What to bring
NIE and NUSS
Spanish IBAN
An activity code (IAE epigraph)
Cl@ve or digital certificate for the portals
Not needed: A company. Autónomo covers most freelancers, and an SL only makes sense at higher profits
Your options
A gestor
The sane route. Spain's quarterly system is hostile to DIY
€60 to 150/mo
Handles the double alta, picks your IAE code, files the quarterly IVA and IRPF carousel, and knows the deductions. In Spain this is infrastructure, not luxury.
DIY via Hacienda + Import@ss
Free, official, for the brave
Free
Modelo 036/037 at Hacienda, then alta in RETA within 60 days (you can do RETA first, up to 60 days ahead). Doable with good Spanish and a tolerance for portals that fight back.
Invoicing informally
Just this one client, just for now
Free until it isn't
Hacienda cross-checks invoices and bank accounts routinely. Backdated quotas plus fines cost multiples of doing it right.
Prices checked October 2026
Do it
- 1
Get Cl@ve sorted first
The digital identity for both portals. Everything else waits on it, so do it the week you decide to freelance.
- 2
Alta with Hacienda
Modelo 036/037 declares your activity (IAE code) and tax obligations. Your gestor picks codes that match reality, they matter for deductions.
- 3
Alta in RETA
Social security registration via Import@ss. Claim the tarifa plana. ~€80/month for year one instead of the income-based quota.
- 4
Learn the quarterly rhythm
IVA (modelo 303) and IRPF prepayments (modelo 130) every quarter, January-April-July-October, plus the annual renta. Calendar them or pay someone who does. The quarterly filing window is the first 20 days of the month (the year-end one runs to 30 January), and the windows don't move for holidays: Q2 is due in July as Spain heads off, Q3 in October, Q4 straight after Christmas, so file before you travel.
Words you'll hear
Autónomo
A registered freelancer. Alta de autónomo = the double registration with Hacienda and social security.
Cuota
The autónomo's monthly social security payment. Income-based (€200 to 590), with an €80 flat rate for year one.
Gestor / gestoría
The admin professional who fights bureaucracy for a living. In Spain, a subscription most expats consider infrastructure.
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