Skip to content
Book a consultation

Tax

Tax compliance for the self-employed (autónomos)

If you are self-employed, you must register with the Tax Agency before you start, generally file VAT and income tax prepayments every quarter, submit your annual return and comply with invoicing rules, which bring new obligations in 2027 and 2028. We keep track of your tax calendar, prepare and file your returns and let you know about any changes that affect you.

By Elena Fernández Ruiz, ICAB member no. 43871 · Updated on 14 October 2026

In brief

Who it is for
Individuals who carry on a business or professional activity on their own account in Spain.
Quarterly deadlines
VAT and income tax prepayments: 1–20 April, July and October, and 1–30 January (art. 71.4 of the VAT Regulation and art. 111 of the IRPF Regulation).
Where to file
Online, through the Tax Agency's (Agencia Tributaria) e-office.
Fees
We quote them in the first consultation (€40), with the option to pay in instalments.

What it covers

  • Registration in the census of businesses and professionals on form 036 (modelo 036) before you start; the simplified form 037 was abolished on 3 February 2025.
  • Quarterly VAT return on form 303 and, unless you are exempted, the annual summary on form 390 in January.
  • Prepayments: form 130 (20% of net income) or form 131 (flat-rate scheme); not required for professionals with tax withheld on at least 70% of their income in the previous year.
  • Professionals: 15% withholding on invoices to businesses and professionals (7% in the first year and the next two); if you withhold tax yourself, forms 111, 115, 190 and 180.
  • Annual income tax return (form 100): anyone registered as self-employed at any point in the year must always file it.
  • Invoicing software that meets VERI*FACTU requirements before 1 July 2027 (companies, before 1 January 2027).
  • Mandatory B2B e-invoicing: if your volume of operations in the previous year did not exceed €8 million, 24 months after Order HAC/1028/2026 came into force (6 October 2026).
  • Social Security: your contribution base is chosen according to your expected net income and later adjusted using the figures reported by the Tax Agency.

How we help you

  1. We study your activity

    We look at your activity, your clients, the VAT and income tax regimes that apply to you and whether tax is withheld from your invoices, and set your compliance calendar.

  2. We handle your registration

    We file form 036 and explain how to issue your invoices, what details they must include and which records you must keep.

  3. We file your returns

    We prepare and file on time the forms 303, 130, 111 or 115 that apply to you, the annual summaries and your income tax return.

  4. Follow-up

    We tell you about changes to invoicing rules, review your contribution base when your income changes and deal with any requests from the Tax Agency.

Frequently asked questions

Do I have to file an income tax return even if I earn little?

Yes. The Income Tax Law requires everyone who has been registered as self-employed with Social Security at any point in the year to file a return, regardless of how much they earned.

Can I apply 7% withholding on my invoices?

Yes, in the year you start a professional activity and the following two years, provided you did not carry on any professional activity in the previous year. You must notify your clients, who will keep the signed notice.

When must my invoicing software comply with VERI*FACTU?

If you are self-employed and invoice with a computer system, before 1 July 2027; companies, before 1 January 2027. It does not apply if you do not use computerised invoicing or if you keep your VAT books through the Immediate Supply of Information (SII) system.

Legislation

Skip to content