Yes, but the conditions vary depending on where you’re from:
- Citizens of the EU, the EEA and Switzerland: they have the same rights as Spanish nationals to carry out economic activities. They may register without any prior authorisation.
- Non-EU nationals: they need a residence permit that allows them to be self-employed before commencing any work. Without such a permit, it is not possible to register with Social Security.
If you are a non-EU national and do not yet have the correct authorisation, the first step is to regularise your immigration status. From there, the process is the same for everyone.
Step 1: Obtain your NIE
The Foreigner Identification Number (NIE) is essential for any tax or administrative procedures in Spain. Without an NIE, you cannot register with the tax authorities or the social security system.
You can apply at the Immigration Office or at your local police station by appointment. EU citizens can apply for it directly on arrival; non-EU citizens receive it as part of their residence permit. The usual processing time is 2 to 6 weeks.
Step 2: Registration with the tax authorities (form 036 or 037)
Before you start issuing invoices, you must register with the Tax Agency’s Business Register using Form 037 (the simplified version, for most cases) or Form 036 (for more complex situations: multiple business categories, intra-Community transactions or a tax representative).
As part of this procedure, you must specify the activity you will be carrying out by selecting the relevant IAE code, the applicable VAT regime and the personal income tax regime. Registration with the tax authorities must take place either before or at the same time as registration with Social Security.
Step 3: Registering with Social Security (RETA)
The Special Scheme for Self-Employed Workers (RETA) is the compulsory contribution scheme for self-employed people. You must register before you start your business or, at the very latest, on the same day you begin carrying out your work.
You will need a valid NIE, your tax registration number, a Spanish bank account for direct debit of your contributions, and you will need to choose your contribution base.
Self-employed contributions
Since 2023, Spain has been operating a contribution system based on actual income. Monthly contributions range from approximately €200 to €590, depending on the net income bracket. Newly self-employed workers can benefit from a flat rate of €80 per month for the first 12 months, which can be extended to 24 months if their income does not exceed the National Minimum Wage.
Step 4: digital certificate or Cl@ve
To deal with the tax authorities and Social Security online — which is how practically everything is handled these days — you need a digital certificate or the Cl@ve system. The digital certificate is obtained through the FNMT and requires in-person validation at a registration office. Cl@ve is activated using your NIE and a Spanish telephone number.
Recurring tax obligations
Once you have registered, your quarterly and annual obligations are the same as those of any self-employed person in Spain:
| Declaration | Frequency | What is declared |
|---|---|---|
| Form 130 | Quarterly | Instalment payments of personal income tax |
| Form 303 | Quarterly | VAT Return |
| Form 100 | Annual | Income Tax Return |
| Form 390 | Annual | VAT Summary |
If you invoice customers in other EU countries, you will also need to complete Form 349 and register with the ROI (Register of Intra-Community Operators).
Tax implications you shouldn’t overlook
Registering as a self-employed person has a direct impact on your tax residency. As soon as you start carrying out economic activity on a regular basis in Spain, the tax authorities may consider that your centre of economic interests is here, which makes you a tax resident and means you are required to pay tax on your worldwide income, including income from abroad.
If you have income from more than one country, it is essential to analyse your situation before registering to avoid double taxation issues. And if you meet the requirements, you may be eligible for the Beckham Law, which allows you to be taxed at a flat rate of 24 per cent instead of the progressive personal income tax scale.
Conclusion
Registering as a self-employed person in Spain as a foreign national is perfectly feasible, but it requires following the steps in the correct order and having a clear understanding of your tax situation from the outset. A mistake in the sequence — such as issuing an invoice before registering with the tax authorities or failing to consider the impact on your tax residence — can lead to problems that are much more costly to resolve later on.
At GR International Advisors, we support expats and international professionals throughout the entire process: from obtaining an NIE to day-to-day tax matters. Please feel free to contact us for a no-obligation enquiry.