Living in Spain · Autónomo

How to Become Autónomo as a Foreigner in Spain: Alta in RETA, Tax Office, Contributions

A foreigner can start working for themselves only if their residence permit allows self-employment. After that you need three steps: a NIE (foreigner identification number), registration with the tax office (modelo 036) and alta (registration) in the social security scheme for the self-employed (RETA). Below are the order of steps, the deadlines and the size of contributions for 2026. Autónomo means self-employed.

Review my situation

Are you allowed to work for yourself

The law requires a residence and work permit for any paid activity by a foreigner (LO 4/2000, art. 36). For self-employment there is a separate initial permit (autorización de residencia temporal y trabajo por cuenta propia). It is issued for one year and is valid within one autonomous region and one sector of activity (RD 1155/2024, art. 83). The requirements include: meeting the conditions the law sets for Spaniards to start such an activity, qualifications or proven experience, sufficient investment and the effect on employment (including self-employment), no threat to public order, and payment of the fee (art. 84). From abroad you apply for a visa, the permit decision takes three months, and silence means refusal (art. 85).

If you are already in Spain, look at your type of permit. A spouse and children who came through family reunification work without any additional procedure (art. 65). The holder of an employee work permit can also run a self-employed activity if the main one remains employment (art. 73). Students can work for themselves if it is compatible with their studies (art. 57). After the self-employment permit is renewed, it is valid across the whole territory and in all sectors for four years (art. 87). Digital nomads have a separate page: alta in Seguridad Social after a digital nomad permit.

NIE and documents for alta

For alta as a self-employed person, Seguridad Social names three things: a NIE, a social security number (NUSS) and a work and residence permit. If you do not have a NIE yet, start with the NIE.

Deadline for alta

A self-employed person must report the start of the activity themselves (RD 84/1996, art. 29). The application is filed before the activity starts, but no earlier than 60 days before (art. 32). For the initial self-employment permit there is an extra condition: alta within three months of lawful entry into Spain, otherwise the permit does not take effect (RD 1155/2024, art. 85). After alta, you apply in person for the TIE card (foreigner identity card) within one month.

The tax office: modelo 036

With the tax agency (AEAT), the activity is registered in the census of entrepreneurs and professionals by filing modelo 036. The tax agency states that the alta must be filed before the activity starts (*"antes del inicio de tus actividades u operaciones"*, meaning "before your activities or operations begin"). There is also a simplified version, modelo 037. Check on the tax agency website whether it suits your case.

Alta in RETA and the size of contributions

The alta application states the type of activity, where it is carried out and the forecast of net income for the year (RD 84/1996, art. 30). The contribution depends on this income: the system is tiered by net monthly income. For 2026 (Orden PJC/297/2026, art. 18), the basic rate for common contingencies is 28.30%, for occupational contingencies 1.30%, and the intergenerational equity mechanism is 0.90%. The maximum base is €5,101.20 a month. The minimum base for the first tier (income up to €670 a month) is €653.59, and for income above €6,000 a month the minimum base is €1,928.10. It is best to work out the final amount in the Seguridad Social calculator, and at the end of the year the contributions are recalculated on actual income.

Tarifa plana

For those making their first alta, or who have not been registered in RETA for the last two years, there is a reduced flat rate for the first 12 months. A further 12 months are possible if net income is below the minimum wage (Ley 20/2007, art. 38 ter). You must ask for it when you register. Disposición transitoria 5ª of Real Decreto-ley 13/2022 names €80 a month only for 2023-2025; for 2026 the amount is set by the budget law, so check it in the Seguridad Social guide before filing. If you need to keep the contribution low after the first year too, check the conditions for extension in the same guidance.

Who can file for you

You can file on someone else's behalf if the representation is proved (Ley 39/2015, art. 5). Proof is a apud acta authorisation (an in-person or electronic appearance at the electronic office, sede) or an entry in the register of authorisations (arts. 5 and 6). According to the Seguridad Social guidance, alta in RETA through the RED system can be filed only by an authorised RED user (autorizado RED), and the worker can file on their own side. The FNMT digital certificate is personal and non-transferable: you must not give it to anyone, and for a representative an authorisation is prepared.

FAQ

Can I register as autónomo on a tourist visa?

No. To work, you need a permit that gives you the right to work for yourself (LO 4/2000, art. 36). Registration alone does not make work without a permit lawful.

Which comes first, the tax office or Seguridad Social?

Both registrations are filed before the activity starts. The tax agency directly requires the alta to be filed before the start. Seguridad Social accepts alta no earlier than 60 days before the start.

How much is tarifa plana?

Disposición transitoria 5ª of Real Decreto-ley 13/2022 names €80 only for 2023-2025; for 2026 the amount is set by the budget law. Check the amount on the Seguridad Social website before you file.

Can I give my certificate to someone who will file for me?

No, the FNMT certificate cannot be transferred. Filing for you is possible through representation under Ley 39/2015.

Can I add self-employment to a job as an employee?

Yes. An employee permit allows self-employment as long as employment remains the main activity (RD 1155/2024, art. 73). If self-employment is to become the main activity, you need a different route.

What happens if I do not make alta on time under the first permit?

The permit does not take effect, and if there is no alta after three months, you have an obligation to leave Spain (RD 1155/2024, art. 85).


What next

AUTO PACK 29€ helps you prepare the documents, and Full Pro 149€ guides you through the whole route. You can ask a question on WhatsApp +34743071481.