Working as self-employed in Spain: RETA registration and gestorías

Machine translation made with AI: it may contain errors. Please check the details in the official sources.

What being self-employed means

A self-employed person (autónomo) is someone who carries out an economic activity on a regular, personal and direct basis on their own account. You pay contributions into the Régimen Especial de Trabajadores Autónomos (RETA, the Special Scheme for the Self-Employed) of Social Security (Seguridad Social) and declare the activity to Hacienda (the Agencia Tributaria, the Spanish Tax Agency).

Basic requirements

According to Social Security, you must be over 18 and legally resident in Spain; if you are a foreigner, you need an authorisation that allows you to work. Being from the EU does not exempt you from registering. If you are from outside the EU, first check that your authorisation allows you to work for yourself. The Ministry of Inclusion, Social Security and Migration explains the temporary residence and self-employment authorisation; if in doubt, ask at the immigration office.

How to register (the basics)

Hacienda: registration in the census of businesspeople and professionals with modelo 036 and the activity heading (IAE, Impuesto sobre Actividades Económicas). It must come before or at the same time as registration with Social Security. Since 3 February 2025, modelo 037 (simplified declaration) has been abolished (Order HAC/1526/2024); all census procedures are done with modelo 036. You can submit it on the Tax Agency's online office, which offers a wizard (Censos WEB) for simple cases.
Social Security: registration in the RETA. It can be done online (with a digital certificate, electronic DNI or Cl@ve) on Social Security's Import@ss portal. You need to state the activity code (CNAE), the start date, the address of the activity, the expected net income, a bank account and the mutua colaboradora (the mutual insurance body).
Deadline: registration must be done before you start, and at most 60 days in advance. Registering late can mean losing discounts and incurring surcharges, according to Social Security.

Contributions in 2026 (indicative)

The contribution is calculated according to expected net income, in brackets, by applying a percentage to the chosen base. Social Security publishes an official simulator (see the sources).
Flat rate and other discounts: there is a reduced contribution for people registering as self-employed for the first time. Its amount, duration, extension and requirements may change each year. Check the current 2026 information in Social Security's official guide to self-employment.
We do not give figures for specific brackets because they change every year; use the official simulator.

What a gestoría does

A gestoría administrativa (administrative agency) or asesoría fiscal (tax advisory firm) handles paperwork and official procedures. The usual services are:

Registration, changes and cancellation of self-employed people or companies.
Quarterly and annual VAT (IVA) and income tax (IRPF) returns.
Accounting and invoice ledger.
Payroll and contracts if you have employees.
Vehicle matters, inheritances or dealings with administrations.
Representation before Hacienda or Social Security, with your authorisation.

A gestor is not, in itself, a lawyer. For immigration matters or legal disputes, you need a legal professional.

When you need a gestor

When you invoice with VAT and file quarterly returns, and you are not on top of the deadlines.
If you have income in several countries or are a non-resident (specific tax advice is advisable).
If you are going to hire employees or set up a company.
If you want to avoid mistakes that end in surcharges or penalties.

You can do everything yourself if your activity is simple, with a digital certificate and attention to deadlines. The law does not require a gestoría for this procedure.

How to choose a gestor

Ask for a written quote, stating what the monthly fee includes and what is charged separately.
Check membership of a professional body or qualifications where relevant (for example, the Colegio de Gestores Administrativos or the Colegio de Economistas).
Language: if you need service in English, German or another language, ask beforehand.
Access to your information: make sure you have a copy of your returns and access to electronic notifications.
Liability: ask whether they have professional liability insurance.
Compare at least three offers and be wary of promises to pay "zero taxes".
Contract and cancellation: review the minimum-term conditions and how the service is cancelled.

Before you go: document checklist

Identity document (passport, TIE or registration certificate with NIE).
Digital certificate or Cl@ve, if you already have one.
Details of the activity: description, start date, address, income forecast.
Bank account number.
Proof of work authorisation, if you are from outside the EU.

Disclaimer: general information, not advice

This guide is general information as at 2026-10-05 and does not constitute tax, employment or legal advice. Contributions, brackets and discounts change every year. Always confirm with Social Security and the Tax Agency. We do not recommend or rate any specific gestoría.