What Are My Obligations as an Autónomo in Spain?

The Complete Guide for 2026

Becoming autónomo (self-employed) in Spain gives you flexibility, independence, and the ability to work legally - but it also comes with strict legal, tax, and administrative obligations.

Whether you are Spanish, an expat, or a digital nomad, failing to understand these obligations can quickly lead to penalties, surcharges, blocked certificates, or inspections. Most issues don’t come from intentional non-compliance, but from not knowing what is required - or when.

This guide explains, clearly and comprehensively, what your obligations are as an autónomo in Spain, how often they apply, and how to stay compliant without stress.

Throughout this guide, we’ll also explain how Hola Gestoría can support you - from full management to targeted help where you need it most.

What Does “Autónomo” Mean in Spain?

An autónomo is a self-employed individual registered with:

• **** (Spanish Tax Agency)
• **** (Special Regime for Self-Employed Workers)

Once registered, you are legally responsible for:

• Declaring your economic activity
• Issuing compliant invoices
• Filing tax returns on time
• Paying social security contributions
• Keeping accurate records

Importantly, these obligations exist even if you earn €0.

👉 Hola Gestoría ensures your registrations are correct from day one - avoiding the most common (and costly) setup mistakes.

The Core Obligations of Every Autónomo

All autónomos in Spain share five fundamental obligations.

1. Correct Registration (Before You Start)

You must register before issuing invoices or earning income.

This includes:

• Registering with Hacienda (Modelo 036 or 037)
• Registering with RETA (Social Security)
• Selecting the correct activity code (IAE)
• Choosing the appropriate tax regimes (IVA, IRPF, modules if applicable)

Incorrect registration can:

• Invalidate invoices
• Remove eligibility for reduced social security rates
• Trigger retrospective penalties

👉 Hola Gestoría handles registrations end-to-end and explains the tax impact of every choice before you commit.

2. Paying Social Security (RETA)

Every autónomo must pay monthly social security contributions, regardless of income.

Key points:

• Paid monthly (usually around the last working day)
• Based on your declared income bracket
• Reduced rates may apply (e.g. tarifa reducida)
• Non-payment leads to automatic surcharges

This obligation exists even if:

• You earn nothing
• You issue no invoices
• You are temporarily inactive (unless properly deregistered)

👉 Hola Gestoría manages RETA registrations, changes, and deregistrations - and ensures reduced rates are applied correctly.

3. Issuing Legal Invoices

If you provide services or sell goods, you must issue compliant invoices.

Invoices must include:

• Your full legal name and tax number (NIF/NIE)
• Client details
• Invoice number (sequential)
• Date
• Description of service
• IVA (if applicable)
• IRPF withholding (if applicable)

Incorrect invoices are a common trigger for:

• Client disputes
• Hacienda audits
• Disallowed expenses

👉 Hola Gestoría reviews invoicing practices and helps you avoid errors that can come back months later.

4. Filing Quarterly Tax Returns

Most autónomos must file quarterly tax returns, typically including:

• IVA (VAT) - Modelo 303
• IRPF (income tax prepayments) - Modelo 130 or 131

Deadlines are strict:

• April
• July
• October
• January

Even if:

• You earned nothing
• You had no IVA
• You were abroad

Missing deadlines results in automatic penalties.

👉 Hola Gestoría prepares and files all quarterly returns on your behalf, with reminders and checks built in.

5. Filing Annual Declarations

Annual obligations usually include:

• Annual income tax summary
• IVA summary (Modelo 390, if applicable)
• Personal income tax return (Declaración de la Renta)

These reconcile what you should have paid versus what you already paid.

Errors here can result in:

• Unexpected tax bills
• Refund delays
• Inspection flags

👉 Hola Gestoría ensures annual filings match your quarterly submissions - avoiding discrepancies that raise red flags.

Monthly, Quarterly, and Annual Obligations (Summary)

Monthly

• Pay RETA (Social Security)

Quarterly

• IVA returns
• IRPF prepayments
• Informative models (if applicable)

Annually

• Income tax return
• Annual tax summaries
• Possible additional declarations depending on activity

👉 With Hola Gestoría, you don’t need to track calendars - we do it for you.

Obligations Even If You Earn €0

One of the biggest misconceptions is that no income means no obligations.

In reality:

• Social security is still due
• Quarterly returns must still be filed (often at €0)
• Annual declarations are still required

Failure to file “zero” returns still results in penalties.

👉 Hola Gestoría ensures zero-income periods are handled correctly - and helps you pause or deregister when appropriate.

What Happens If You Don’t Comply?

Non-compliance can lead to:

• Late filing penalties
• Surcharges on unpaid amounts
• Loss of tax certificates
• Frozen refunds
• Hacienda inspections
• Personal liability (even years later)

Spain’s tax system is procedural - missing a step matters as much as unpaid tax.

👉 Hola Gestoría acts as a buffer between you and the authorities, resolving issues before they escalate.

Can You Manage Autónomo Obligations Without a Gestor?

Legally, yes. Practically, many people struggle with:

• Changing regulations
• Confusing forms
• Language barriers
• Missed deadlines
• Incorrect assumptions

The cost of mistakes often exceeds the cost of professional help.

👉 Hola Gestoría offers flexible support - from full management to one-off reviews or registrations.

How Hola Gestoría Helps Autónomos

Hola Gestoría supports autónomos across Spain with:

• Correct initial registration
• Ongoing tax and social security management
• Quarterly and annual filings
• Invoicing guidance
• Support for expats and digital nomads
• Clear, human explanations - not legal jargon

Whether you want hands-off peace of mind or targeted expert support, we adapt to your needs.

Final Thoughts

Being autónomo in Spain is absolutely manageable - if you understand your obligations and meet them consistently.

Most problems are preventable with:

• Correct setup
• Timely filings
• Proper advice

If you’d like help understanding or managing your obligations, Hola Gestoría is here to make the process simple, compliant, and stress-free.

👉 Get in touch to see how we can support you.