How to register as self-employed in Spain 2026

Who needs to register as self-employed?

You must register under the Special Regime for Self-Employed Workers (RETA) if you carry out an economic activity on your own account on a regular, personal and direct basis, regardless of whether it is your main source of income.

Required registrations

1. Tax registration with AEAT (Form 036 or 037)

The first step is to notify the Tax Agency that you are starting an economic activity:

• Form 037 (simplified): for individuals resident in Spain who don't need a provisional tax ID
• Form 036: for more complex situations (companies, non-residents, etc.)

You can submit this online with a digital certificate or Cl@ve, or in person at any AEAT office.

2. Social Security registration (RETA)

Within 60 calendar days of starting your activity, you must register with the RETA:

1. Access the Social Security Electronic Portal
2. Select "Affiliation and Contributions → RETA Registration"
3. Enter the start date of your activity and contribution group
4. Choose your contribution base

3. Choosing your contribution base

Since 2023, self-employed contribution is based on actual net income. The minimum contribution in 2026 is €200/month (for net income below €670/month).

Tax obligations from day one

• VAT (IVA): file quarterly Form 303 (if your activity is not exempt)
• Income tax withholding: file quarterly Form 130 (advance payments)
• Mandatory records: issued and received invoice register, or simplified bookkeeping

Flat rate for new self-employed workers

If this is your first time registering as self-employed, you qualify for the flat rate: €80/month for the first 12 months, regardless of your chosen contribution base.

The flat rate can be extended to 24 months if your net income does not exceed the Minimum Interprofessional Wage (SMI).

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GovEasy helps you calculate your self-employed contribution, generate forms 036/037 and set up your tax obligations from day one.