How to become self-employed in Spain if you are a foreigner or digital nomad
If you are a foreigner or digital nomad and want to work for yourself from Spain, it is normal to have questions about visas, taxes, and paperwork. Being self-employed here involves obligations to the tax authorities and social security, but with the right support, you can focus on your clients while we take care of the tax and bureaucratic side of things.
Save time and gain peace of mind
Simplify the management of your business, resolve your queries, and concentrate on what you do best.
Immediate attention
Speak to your personal advisor whenever you need to. By telephone, email or WhatsApp.
Expert advice
Our team of advisors will answer all your questions. All of them have specialised university training and extensive experience.
What does it mean to be self-employed in Spain?
In Spain, a self-employed person is someone who works for themselves and declares their income directly, without going through a traditional payroll. This involves paying a monthly Social Security contribution and filing taxes periodically, but it also gives you flexibility to organise your work and your schedule.
Requirements for registering as a self-employed worker in Spain
Before starting the process, we will check with you that you meet the basic requirements and that your immigration status is compatible with the activity you wish to carry out.
- Valid identity document (NIE, TIE or equivalent, depending on your case).
- Spanish Social Security number.
- Tax address in Spain.
- Bank account from which fees and taxes will be debited.
- Clear description of the activity you are going to carry out and where your clients are located.
If you do not yet have any of these items, we will guide you through the necessary steps to regularise your situation.
Steps to register as a self-employed worker in Spain
Becoming self-employed involves coordinating several registrations. At AC Advisors, we manage the process for you.
- Registration with the Tax OfficeWe register you with the Tax Office‘s business census, indicating your activity, the VAT regime that applies to you and, if you work with clients from other countries, how those invoices should be treated for tax purposes.
- Registration with Social Security (RETA)We process your enrolment in the special scheme for self-employed workers with Social Security, define your initial contribution base and set up the direct debit for your monthly contributions.
- Choice of heading and configuration of activityWe help you choose the appropriate heading for your profession and correctly configure your activity if you have both Spanish and international clients.
- Start-up and first few monthsDuring the first few months, we answer your day-to-day questions: how to invoice, what expenses you can deduct and what you should keep in order to be prepared for a possible audit.
With regard to tax obligations, the following forms must be submitted quarterly:
- VAT Form 303. The VAT rate in force in Spain applies when invoicing domestic customers; if you invoice customers in the EU or other countries, the treatment may be different.
- Form 130 for advance payment of IRPF (personal income tax). A percentage of your quarterly profits, which is adjusted in your annual income tax return.
- Form 111. Withholdings on income from work and economic activities, prizes and certain capital gains and income allocations. This form refers to withholdings made to other professionals in Spain.
- Form 115. Withholdings on income or gains derived from the leasing or subleasing of urban buildings. This must be submitted if you have rented office space.
- Form 349. Summary information return for intra-Community transactions. This is submitted if you carry out transactions with European customers.
As for annual forms, these are informative forms:
- Form 100. Annual income tax return.
- Form 390. Annual VAT summary return.
- Forms 190 and 180. Withholdings made on forms 111 and 115, respectively.
- Form 347. Annual informative declaration on transactions with third parties. Currently, for 2026, when they exceed €3,005.60.
The self-employed contribution in Spain is calculated based on your net income and may vary each year (for 2026, it ranges from €200 to €604.75 per month) according to regulations. In addition, there are reduced contributions for the first few months of activity if you meet certain requirements. We review your specific case to tell you what contribution you are entitled to and whether you are eligible for rebates or reduced rates.
Spain combines a pleasant climate, lively cities and a competitive cost of living compared to other European capitals. New regulations for remote workers have made the country one of the favourite destinations for digital nomads seeking a balance between work and quality of life. You can work from a cosmopolitan city such as Madrid or Barcelona, or from a village by the sea, enjoying a wide range of cultural and gastronomic offerings in your free time.
How we assist you
- We register you with the Tax Office and Social Security without you having to go from office to office.
- We set up your situation if you work with clients in Spain, the EU or other countries.
- We prepare and submit your quarterly and annual returns, notifying you of each deadline.
- We represent you before the Tax Agency if you receive notices or requests.