Where2Start

Going freelance

Registering as autónomo is the fast, cheap way to start invoicing while you validate. Here are the steps, the quarterly duties and what it really costs.

Steps

1. 1

   Pick your activity codes

   The IAE code defines your activity before the tax office and drives VAT and withholding rules. You can register several codes if you do different things.

2. 2

   Tax registration

   File form 036 or 037 before issuing your first invoice. There you choose your VAT regime, periodic obligations and whether your invoices carry income tax withholding.

   Paperwork

   • Digital certificate or Cl@ve
   • NIF or NIE
   • Business address
3. 3

   Register with RETA

   You may register up to 60 days before starting; cover starts on the registration date at the earliest. Declare your expected net income to set your contribution bracket.

   Paperwork

   • Form TA.0521
   • Copy of tax registration
   • Bank account for direct debit
4. 4

   Flat rate and discounts

   New autónomos can usually access the reduced fee for the first 12 months, extendable another 12 if income stays low. It must be requested at registration.

5. 5

   Set up your quarterly tax routine

   VAT via form 303 and income tax prepayments via form 130 each quarter, plus annual summaries. If you invoice EU clients, register in the ROI (form 036) and file form 349.

6. 6

   Invoicing and minimum bookkeeping

   Sequential numbering, complete tax details, VAT and withholding where applicable. Keep income, expense and asset ledgers: they can be requested.

Indicative costs and timelines

Useful links

Common mistakes

• Issuing your first invoice before the tax registration.
• Underestimating your income bracket and facing a year-end adjustment.
• Spending the VAT you collected: it isn't yours.
• Forgetting the ROI before invoicing EU clients.

Indicative information compiled from official sources. Always double-check amounts and deadlines on the original link before filing anything.