Your obligations as an autónomo
| Obligation | Frequency |
|---|---|
| Social security contribution (RETA) | Monthly |
| VAT return (modelo 303) | Quarterly |
| Income tax payment on account (modelo 130) | Quarterly, unless clients withhold |
| Withholdings on rent or staff (115, 111) | Quarterly, if applicable |
| Annual VAT summary (390) and income tax return | Yearly |
Social security
Since 2023 the monthly contribution depends on your expected net income, within brackets, and is adjusted after the year ends. New autónomos may benefit from a reduced flat rate in their first year. See autónomo taxes and social security.
VAT and invoices
Spanish invoices must meet formal requirements. Services to businesses in other EU countries are often invoiced without Spanish VAT under the reverse charge; we register you in the EU VAT system when needed.
Deductible expenses
Expenses necessary for your activity, such as equipment, software, part of home costs if you work from home, travel and professional fees, reduce your taxable profit if supported by valid invoices.
Moving to Spain to work remotely
Remote workers and freelancers moving to the islands may be able to use the digital nomad visa or the Beckham law. See digital nomad tax and the Beckham law. For companies, see accounting services.
An illustrative example
Based on situations we commonly see; not a specific client. A British yacht engineer based in Palma started working freelance for several boats. We registered him as an autónomo with the reduced first-year contribution, set up compliant invoices for EU and non-EU clients and filed his quarterly returns, so his first annual return showed no surprises.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Questions about self-employed tax in Spain
Do I need to register as autónomo for occasional work?
In general, regular professional activity requires registration; we assess your case.
How much is the monthly contribution?
It depends on your net income bracket; new autónomos may pay a reduced rate at first.
Can I deduct my home office?
Part of the costs can be deductible if you work from home and meet the conditions.
Do you work with freelancers outside Mallorca?
Yes, across Spain, by video call and email.