Embarking on your own path as a freelancer in Spain is a bold decision that requires proper administrative planning from day one. Registering with the Tax Agency (Hacienda) and Social Security are the two fundamental pillars to start your activity on the right foot and avoid future complications. In this guide, we explain how to do it clearly and simply.
If you need a more exhaustive breakdown, you can consult our complete manual on [how to register as a freelancer step by step](/en/register-freelancer).
1. Registering with the Tax Agency (Hacienda)
The first step is to inform the Spanish Tax Agency (AEAT) that you are going to start an economic activity. This is so the Tax Agency knows which taxes apply to you (mainly IRPF and VAT).
- What do I need? You must submit Form 036 (the general census declaration) or Form 037 (a simplified version, suitable for most freelancers).
- What information does it include? Your personal details, the activity you will perform (identified by an IAE code - Tax on Economic Activities), the location of your business, and the tax regime under which you will operate.
- Deadline: You must submit this form before starting your activity. You can do this online with your digital certificate, Cl@ve PIN, or electronic ID.
Choosing the correct IAE code and VAT/IRPF regimes is crucial, as it will determine your quarterly and annual tax obligations.
2. Registering with Social Security (RETA)
Once the process with the Tax Agency is complete, the next step is to register in the Special Regime for Self-Employed Workers (RETA) with the General Treasury of the Social Security (TGSS). This registration entitles you to benefits such as healthcare and a retirement pension.
- What do I need? Registration is done using form TA.0521 on the Social Security's online portal (Import@ss).
- Deadline: You can register up to 60 calendar days before the start date you declared to the Tax Agency, although it's most common to do it right after. The registration date must match the activity start date you reported to the AEAT.
- Freelancer's contribution: Since 2023, the monthly contribution is calculated based on your real income (net earnings). You will need to forecast your annual income to determine your contribution bracket. This forecast can be adjusted throughout the year.
3. First Steps: Invoicing and the Arrival of VeriFactu
With your registrations complete, you can start invoicing! But be aware, Spain's invoicing system is undergoing a major digital transformation. The Anti-Fraud Law has made it mandatory to use verifiable invoicing systems, known as VeriFactu.
As a freelancer, you must adapt to this regulation. The deadline for all freelancers and micro-enterprises to issue invoices through compliant software is July 1, 2027. This means tools like Word or Excel will no longer be valid for invoicing. It is essential to choose an invoicing program that meets the technical requirements for integrity, preservation, and traceability demanded by the AEAT.
Prepare for this change in advance. If you want to learn more about how it will affect you, check out our complete guide on [VeriFactu 2027: Deadlines for Freelancers in Spain](/en/verifactu-2027-deadline).