Spain: registering as self-employed, step-by-step checklist

Before you start

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Define your activity, who you will sell it to and how much you expect to earn and spend in the first year.
Work out your self-employed contribution with the contribution calculator.
It depends on the net income you expect, not on what you invoice (2026 tables).
Decide whether you start as a self-employed individual or with a company.
Each route has different formalities, costs and liabilities: ask a gestoría or an adviser.
If you already work as an employee, look at pluriactividad (combining jobs).
Contributing as both employee and self-employed has its own rules: in 2026 there is a refund of 50% of the excess over €17,323.68 (Royal Decree-law 3/2026).
If you will have a premises open to the public, ask the town hall which license or declaration you need.

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File form 036, the census registration declaration, before starting the activity.
Since February 2025 it is the only form: the simplified 037 was abolished (Order HAC/1526/2024).
Check whether you are exempt from the IAE.
Individuals are exempt, and so are companies with a turnover under one million euros (Local Finance Law, art. 82).
State on form 036 your activity, when you start and how you will be taxed for VAT and IRPF.
If you hesitate between options, this is one of the things where a gestoría is most worth it.

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Apply for registration in the RETA through the Social Security online portal.
You can apply up to 60 calendar days before starting, and the procedure is done electronically.
Choose the effective date of registration carefully.
Within the deadline, up to three times a year you can choose for it to start on the start day or on the 1st of the month; otherwise, it will be the 1st of the month of the start.
Choose your contribution base according to your expected income.
Between the minimum and maximum of your bracket: it is the base on which the contribution and, later, your benefits are calculated.
Ask about the reduced contribution for new self-employed people and request it when you register.
From 2023 to 2025 it was €80 a month for 12 months: confirm its 2026 amount on the Social Security website.
Decide which body covers your temporary incapacity and occupational contingencies.
It can be Social Security or a collaborating mutual fund: compare conditions before choosing.
Learn about cessation-of-activity protection, the self-employed “unemployment benefit”.
It is included in the contribution: in 2026 it is 0.90% of the base.

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Start issuing invoices with all the details the Invoicing Regulation requires.
Sequential number, date, details of both parties, description, base, VAT rate and amount (Royal Decree 1619/2012).
Check whether your invoicing software will comply with Verifactu before July 2027.
The self-employed must adapt their invoicing system before July 1, 2027 (Royal Decree-law 15/2025).
If you invoice as a professional, ask whether you must put IRPF withholding on the invoice.
It is generally 15%, and 7% in the start-up year and the following two (Tax Agency).
Separate the activity’s money from your personal money: use a different account.
Set aside part of what you collect each month for VAT and IRPF.
The VAT you collect and the withholding due are paid to the Tax Agency every quarter: they are not yours.

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Note in the calendar the dates for forms 303 (VAT) and 130 (IRPF).
From the 1st to the 20th of April, July and October, and from January 1 to 30 (2026 taxpayer calendar).
Keep every invoice issued and received, and record income and expenses each month.
Consider whether a gestoría is worth it for the quarterly filings.
Ask for the price in writing and what it includes: quarterly filings, tax return, invoices.
Every year, file your tax return with the income from your activity.
At the end of the year, check whether your contribution base fits your real income.
If it changes a lot, you can change base: contributions are regularized with the Tax Agency’s data.

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If you keep customer data, comply with data protection rules.
The AEPD offers the Facilita RGPD and Facilita Emprende tools for free.
Consider liability insurance if your activity can cause damage.
Note how to deregister if you stop the activity.
It is done at the Tax Agency, with form 036, and at Social Security.