What is an autónomo?
An autónomo is a self-employed person in Spain. It is an official legal status that you must register with the authorities. You work for yourself, issue your own invoices, and pay your own taxes and social security contributions.
The status is ideal for:
- Freelancers and consultants
- Online entrepreneurs
- Tradespeople and service providers
- Small business owners without employees
Unlike a Sociedad Limitada (the Spanish equivalent of a limited company), you do not need minimum capital or a notary. Registration is fast and inexpensive.
The advantage over working without registration: you have health insurance, pension entitlements, and everything is legal. The downside: you pay taxes and social security.
Requirements and conditions
To become an autónomo you need:
NIE (Número de Identidad de Extranjero) This is your Spanish identification number. You need it for everything in Spain. Apply for it at the Extranjería (foreigners' office) or Policía Nacional. It takes 2-4 weeks.
Spanish bank account You need an account to receive payments and pay taxes. Many banks require a minimum deposit or charge monthly fees. Read our guide to opening a bank account in Spain for details.
Defined business sector You must state which sector you work in (e.g. "web designer", "consultant", "language tutor"). This is registered and taxed according to the sector.
No illegal activity Obvious, but important: your business must be legal.
That is it. You do not need a business plan, capital, or a permit. Registration is fairly straightforward - especially with a gestor.
Step by step: registration
Step 1: Choose a Gestoría This is the most important step. A good gestor saves you time, mistakes, and money. A gestor is a tax and administrative adviser. Cost: 80-200€/month.
How do you find a gestor?
- Facebook groups such as "Autónomos Mallorca" or "Deutsche Gestoría Mallorca"
- Recommendations from other self-employed people
- Google: "Gestoría Palma" or the name of your town
Book an appointment and discuss your situation. Many offer a free initial consultation.
Step 2: Gather the required documents
- NIE
- Bank account (or a screenshot of the account opening)
- Copies of your ID card and passport
- Business sector (what will you be doing?)
Step 3: Alta AEAT (tax authority) Your gestor submits an online application to the AEAT (Agencia Tributaria). The form is "Modelo 036" (standard) or "Modelo 037" (simplified for smaller businesses). Registration takes effect immediately and you receive a confirmation by email.
Step 4: Alta Seguridad Social Your gestor also registers you with the Seguridad Social (social security). You pay monthly contributions there. When you first register you pay the Tarifa Plana (see below): 80€/month for the first 12 months.
Step 5: Register with IAE (optional, depending on sector) Some sectors require registration with the Ayuntamiento (town hall) for the IAE (Impuesto sobre Actividades Económicas), a business tax. Your gestor handles this. Cost: 20-200€/year depending on sector.
Step 6: Prepare invoices and bookkeeping Your gestor will show you a system for writing invoices and keeping receipts. This is important for your tax return.
The whole process takes 2-4 weeks with a gestor, 4-8 weeks without.
Costs and fees
One-off registration costs:
- Gestoría registration: 300-500€
- Initial account fees: 0-50€ (depending on bank)
- Total: 300-550€
Monthly ongoing costs:
- Gestoría: 80-200€ (depending on scope)
- Seguridad Social: 80€ (Tarifa Plana, first 12 months)
- After Tarifa Plana: 150-300€ (standard rate, depending on income)
- Account fees: 0-15€ (depending on bank)
- VAT (IVA): 21% on your invoices (collected in, paid out)
- IRPF (income tax): 19-45% on your net income (quarterly)
Annual costs:
- IAE: 20-200€ (depending on sector)
- Invoicing software: 0-100€ (if not included by your gestor)
Example calculation (freelancer with 2,000€/month gross):
- Seguridad Social (Tarifa Plana): -80€
- Gestoría: -150€
- Account fees: -10€
- Net before tax: 1,760€
- IRPF (roughly 19-21% on net): -330€
- After tax: 1,430€/month
That is realistic and manageable.
Tarifa Plana - the savings potential
The Tarifa Plana is a Spanish social security scheme for new autónomos. You pay a flat rate instead of a variable amount based on income.
How it works:
- First 12 months: 80€/month (the amount may change in 2026, but has been 80€ for a long time)
- After that: Normal rate based on income, roughly 150-300€/month
This means: regardless of whether you earn 100€ or 10,000€, you pay only 80€/month for 12 months.
Example savings: A freelancer with 5,000€/month turnover:
- Normal Seguridad Social would cost roughly 250-300€/month
- With Tarifa Plana: only 80€
- Saving: 170€/month = 2,040€ in the first year
This is a substantial subsidy from the Spanish government. Make the most of it.
Conditions for Tarifa Plana:
- You must not have another job
- You must not have been an autónomo before (or it must be 3+ years ago)
- You are registering for the first time
- The scheme applies for 12 months from registration
After 12 months you switch to the standard social security rate and pay more. But the first year is great value.
Taxes and bookkeeping
As an autónomo you pay several taxes:
1. IRPF (income tax) This is your income tax. It is progressive:
- 19% on the first roughly 12,000€
- 21% on the next roughly 8,000€
- Up to 45% on higher incomes
You pay quarterly (March, June, September, December) an estimated amount, then settle up with the annual Renta declaration (April-June).
2. Seguridad Social As above: 80€/month (Tarifa Plana) or 150-300€/month (standard).
3. IVA (VAT) If your turnover exceeds 600,000€/year, you must show IVA on invoices (21%). You collect this from clients and pay it to the state, minus the IVA you have paid yourself.
Smaller self-employed people can use an exemption and not charge IVA. Ask your gestor.
4. IAE (business tax) An annual tax on your business activity. Cost: 20-200€/year depending on sector.
Bookkeeping: As an autónomo you must organise invoices and receipts. Your gestor will help. There are also invoicing applications (Debitoor, Holded, etc.) for 10-20€/month.
You pay tax only on your net profit, not on gross turnover. That is why bookkeeping matters.
Conclusion
Starting as an autónomo in Spain is straightforward, affordable, and attractive. The Tarifa Plana makes the first year very cost-effective. With a good gestor the process is stress-free. Total costs are comparable to Germany, but the system is more transparent. Make the most of your new home and start your own business!