Registering as self-employed: tax office (036) and Social Security

The steps

1. 1

   What registering as self-employed means, Step 1

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   If you will carry out an economic activity on your own account personally and habitually, you must register as self-employed, whatever your income. There are two registrations:

   1. Tax office: the census registration (form 036) with the Agencia Tributaria, before you start your activities.
   2. Social Security: the self-employed registration, on the day you start at the latest and at most 60 days in advance. If you register after starting, it counts as late.

   The Social Security registration asks for the IAE code from your tax registration, so they are done in this order. If you have several self-employed activities, you register with Social Security only once.

2. 2

   If you are not an EU citizen: you need permission to work for yourself, Step 2

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   Only in some situations

   To register with Social Security, if you are not from the EU you need your NIE, your Social Security number (NUSS) and a residence and work authorisation. Check in your decision that it lets you work on your own account.

   If you live abroad and want to come as self-employed, the general route is the initial temporary residence and self-employment authorisation: you apply at the Spanish consulate where you live (form EX-07, fees 790-052 and 790-062); it lasts one year and is limited to one region and one sector. Once you arrive you have three months to register with Social Security, and then one month to apply for your TIE.

   This pack does not handle the authorisation: it guides you through the two registrations once you have it.

3. 3

   Before you start: what you need, Step 3

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   Both registrations are online. Have these at hand before you log in.

   Documents

   • ☐Cl@ve, a digital certificate or an electronic ID card with a readerWithout any of them, someone holding your power of attorney can file the 036 for you, and Social Security offers “Solicitar alta como apoderado”.
   • ☐Your NIE
   • ☐Your Social Security number (NUSS)Only in some situationsIf you do not have one, request it with the “Solicitar el número de la Seguridad Social” service.
   • ☐Your residence and self-employment authorisationOnly in some situations
   • ☐The activity: IAE heading and CNAE codeLook them up with the Agencia Tributaria activity finder.
   • ☐The start date and address of the activity
   • ☐An estimate of your net income for the yearYou use it to choose your contribution base (see “Contributions”).
   • ☐The mutual insurer you choose
   • ☐A bank account (IBAN) for the monthly direct debit
4. 4

   Tax registration: form 036, Step 4

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   Online filing guideIncluded in the pack · €59

5. 5

   Social Security registration (Import@ss), Step 5

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   Online filing guideIncluded in the pack · €59

6. 6

   What you will pay: contributions, flat rate and yearly adjustment, Step 6

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   Self-employed workers pay contributions based on their net income. When you register you estimate your average monthly net income for the year and choose a contribution base within the band for that amount in the table set by law; if you expect to be below band 1 of the general table, you can choose a base from the reduced table. In 2026 the bands go from income of up to €670 a month (minimum base €653.59) to over €6,000 a month (minimum base €1,928.10). The higher the base, the higher your benefits. The contribution is charged on the last working day of each month.

   Flat rate (tarifa plana): if you register for the first time (or have not been registered as self-employed in the previous 2 years, 3 if you had the flat rate before), you pay €80 a month for the first 12 months, plus the Intergenerational Equity Mechanism (0.9%): €88.64 in total. It can be extended by 12 months if your income is below the minimum wage. You must be up to date with Social Security and the tax office. If you register late (after you start), you get no flat rate and no other reduction of the contribution.

   Yearly adjustment: the base you choose is provisional. When the tax office reports your actual income, Social Security refunds what you overpaid or asks for the difference. You can change your base up to six times a year with the “Base de cotización y rendimientos” service. The flat-rate period is not adjusted.

7. 7

   After registering, Step 7

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   Keep the 036 receipt and the Social Security registration decision; you can download proof of your registration in Import@ss.

   Your tax obligations depend on the regimes you chose. The usual ones are the quarterly VAT return (form 303) and, under direct assessment, the income-tax instalment (form 130): 1–20 April, July and October, and the fourth quarter 1–30 January. You do not have to file the 130 if at least 70% of your professional income in the previous year had income tax withheld. If you are taxed under módulos (estimación objetiva), the instalment is filed with form 131 instead of the 130. This pack does not file them.

   If your initial authorisation depended on this registration, you have one month from it to apply for your TIE.