TIE Hoy
SELF-EMPLOYMENT AND TAX

Working for yourself on a Spanish residence or stay authorisation: what it allows and what the immigration office checks

For: foreign nationals with a residence or stay authorisation in Spain who want to work as self-employed. When: before you start the activity, and before you apply for a renewal or for family reunification. What it covers: whether your authorisation already lets you work for yourself or whether you need a procedure first. When you renew a residence and self-employment permit (cuenta propia), the immigration office (oficina de extranjería) checks on its own initiative whether you are up to date (al corriente) with the Spanish Tax Agency (AEAT) and Social Security; in family reunification, your activity counts by its net income from the activity (rendimiento neto), not by what you invoice.

Your authorisation decides whether you can be self-employed; a self-employment renewal checks whether you are up to date, and family reunification counts your activity by its net income

It depends on your authorisation: find your case in the table in section 2.
When you renew a residence and self-employment permit, art. 86.5 RD 1155/2024 applies.
The immigration office «comprobará de oficio la información sobre que la persona interesada está al corriente en el cumplimiento de sus obligaciones tributarias y de Seguridad Social».
("will check on its own initiative whether the applicant is up to date with their tax and Social Security obligations")
For family reunification, section 4 shows how your income is counted.
Registering with the self-employed Social Security scheme (RETA) or filing Modelo 036 does not authorise you to work for yourself.
Holding a residence and self-employment permit does not exempt you from the annual income tax return (section 6).

Many authorisations already let you work for yourself with no procedure at all

Yes, with no procedure, if you hold a renewed authorisation, a family reunification authorisation and are of working age, or a study stay and the activity fits around your studies.
The same applies to an exceptional-circumstances authorisation, arraigo included, except arraigo socioformativo.
Each case, with its condition and article, is in the table in section 2.

1. Three answers tell you which sections apply to you

Answer them in order; each answer sends you to a section.

  • What do you hold now? A study stay (estancia por estudios), an initial authorisation for employed work, a renewed authorisation for employed or self-employed work, family reunification, exceptional circumstances (arraigo included) or international remote work. Find your row in section 2.
  • Will self-employed work be your main activity, or will it sit alongside a job? If you hold an initial authorisation for employed work, this answer changes your row in section 2.
  • In the next 12 months, will you apply for a renewal, family reunification, long-term residence or Spanish nationality? Read sections 3, 4 and 5 before you apply.

2. Each authorisation decides whether you can start now or need a procedure first

Find your authorisation in the first column; the third column says what it depends on.

Current authorisation and self-employed work
What you hold nowCan you work for yourself?Condition
Study stay (art. 52.1.a)Yes, with no further applicationThe activity must be compatible with your studies (art. 57.1; wording in the last question)
Other long-stay authorisationOnly if you apply and it is grantedRequirements of art. 84, except letters d) and e); the activity must be compatible with the main purpose of your stay (art. 57.1)
Initial authorisation for employed workYes, while it is validYour main activity must remain employed work (art. 73.5)
Initial authorisation for employed work, if you want self-employed work to be your main activityOnly through a modification (modificación)The new authorisation does not extend the validity of the previous one (art. 192.2): from employed to self-employed work
Renewed authorisation for employed workYes, with no procedureAny activity anywhere in Spain (art. 81.1)
Renewed authorisation for self-employed workYes, with no procedureAny sector and any place in Spain (art. 87.1)
Family reunification: spouse, partner or childYes, with no procedureYou must have reached the minimum working age (art. 65.2)
Exceptional circumstances, arraigo (residence based on ties to Spain) includedYes, with no limit on region or occupationExcept if you are under the minimum working age; arraigo socioformativo only allows employed work, up to 30 hours a week (art. 131)
Application for arraigo socialYour means may come from self-employed workYou must meet the requirements of art. 84 (art. 127)
International remote work, carrying out a professional activityYes, with a cap on work for companies in SpainWork for a company located in Spain may not exceed 20% of your professional activity (art. 74 bis.1 of Law 14/2013 (Entrepreneurs Support Act))
International remote work as a self-employed workerYesRegistration with RETA when you cannot keep your home country's cover under a bilateral agreement, according to the Large Companies Unit's FAQs (section 6)

3. When you renew as self-employed, the immigration office checks your Tax Agency and Social Security record on its own initiative

This governs renewal based on continuing the activity; the other renewal grounds in art. 86.2 have their own rules.

  • Renewal requirement: «Cuando se acredite la continuidad en la actividad que dio lugar a la autorización que se renueva, previa comprobación de oficio del cumplimiento de sus obligaciones tributarias y de Seguridad Social.» ("Where continuity in the activity that gave rise to the authorisation being renewed is proven, after an official check that the applicant has met their tax and Social Security obligations.") (art. 86.2.a RD 1155/2024).
  • Information sheet 15 (Hoja 15) from the Ministry for Migration puts it this way: «Continuar con la actividad que dio lugar a la autorización que se va a renovar, siempre que se hayan cumplido las obligaciones tributarias y de Seguridad Social.» ("Continue the activity that gave rise to the authorisation to be renewed, provided that tax and Social Security obligations have been met.")
  • Unpaid contributions: «Los descubiertos en la cotización a la Seguridad Social no impedirán la renovación de la autorización, siempre que se acredite la realización habitual de la actividad. El órgano competente pondrá en conocimiento de la Inspección de Trabajo y Seguridad Social la situación de descubierto de cotización, a los efectos de que se lleven a cabo las actuaciones que procedan.» ("Unpaid Social Security contributions will not prevent renewal of the authorisation, provided that the activity is shown to be carried on regularly. The competent authority will notify the Labour and Social Security Inspectorate of the unpaid contributions so that it can take whatever action is appropriate.") (art. 86.2.a, second paragraph).
  • That paragraph covers only Social Security contributions; it says nothing about debts with the Tax Agency.
  • Full requirements and documents for the renewal: self-employed renewal.

4. Family reunification: your activity counts by its net income

Check two rules before you apply: how much you need, and how your income is counted.

  • Means required: «Tener recursos fijos y regulares suficientes para su propia manutención y la de los miembros de su familia. Para ello, se evaluarán dichos recursos en función de su naturaleza y de su regularidad, y deberán representar una de las siguientes cantidades: ingresos, rentas o rendimientos de carácter periódico equivalente, en euros o su equivalente legal en moneda extranjera, al 150 % del IPREM, en unidades familiares que incluyan a la persona reagrupante y a un familiar reagrupado, y del 50 % del IPREM por cada miembro adicional.» ("Have sufficient fixed and regular resources to support yourself and your family members. These resources will be assessed by their nature and regularity and must amount to one of the following: periodic income, earnings or yields equivalent, in euros or the legal equivalent in foreign currency, to 150% of the IPREM for a household made up of the sponsor and one reunited family member, and 50% of the IPREM for each additional member.") (art. 67.1 RD 1155/2024).
    The following paragraphs set lower amounts where the interests of minors are involved, under art. 66.1.c and d.
  • How your income is counted: «Con carácter general se computarán por su valor íntegro, que incluya, en su caso, la parte proporcional de las pagas extraordinarias, excepto las procedentes de actividades económicas que se computarán por su rendimiento neto.» ("As a general rule, income is counted at its gross value, including any pro-rated share of extra salary payments, except income from economic activities, which is counted by its net income from the activity (rendimiento neto).") (art. 67.1.a).
  • Capital gains: «Las ganancias patrimoniales se computarán por la cuantía que se integra en la base imponible del Impuesto sobre la Renta de las Personas Físicas.» ("Capital gains are counted at the amount included in the taxable base of personal income tax (IRPF).") (art. 67.1.b).

5. Long-term residence and nationality: what the texts require

Compare your case with the exact wording of each rule.

  • National long-term residence: «Tendrán derecho a obtener una autorización de residencia de larga duración nacional las personas extranjeras que hayan residido legalmente y de forma continuada en el territorio español durante los cinco años previos a la presentación de la solicitud.» ("Foreign nationals who have resided legally and continuously in Spain for the five years before applying are entitled to a national long-term residence authorisation.") (art. 183.1 RD 1155/2024). Conditions in long-term residence.
  • Documents for the application: «La solicitud deberá acompañarse de la siguiente documentación:» ("The application must be accompanied by the following documents:") (art. 184.3)
  • a) «Copia del pasaporte completo en vigor o título de viaje o cédula de inscripción del solicitante en vigor.» ("A copy of the applicant's full, valid passport, travel document or valid registration card.")
  • b) «Impreso acreditativo del abono de la tasa por tramitación del procedimiento.» ("The form proving payment of the processing fee.")
  • c) «En caso de solicitudes fundamentadas en periodos de residencia previos, informe emitido por las autoridades competentes que acredite la escolarización de los menores a su cargo, en edad de escolarización obligatoria.» ("For applications based on previous periods of residence, a report from the competent authorities proving that the minors in your care who are of compulsory school age are enrolled in school.")
  • d) «En su caso, documentación acreditativa de encontrarse en alguno de los supuestos previstos en el artículo 183.3, apartados c) a f).» ("Where applicable, documents proving that you fall under one of the cases in article 183.3, points c) to f).")
  • e) «En su caso, certificado de antecedentes penales o documento equivalente expedido por las autoridades del país de origen o del país o países en que haya residido durante los últimos cinco años previos a la presentación de la correspondiente solicitud, en el que no debe constar condenas por delitos previstos en el ordenamiento español, que servirá de base para valorar si representan o no una amenaza por motivos de orden público o de seguridad pública, y, en caso afirmativo, para la denegación motivada de la autorización.» ("Where applicable, a criminal record certificate or equivalent document issued by the authorities of your country of origin or of the country or countries where you have lived in the five years before applying, showing no convictions for offences under Spanish law; it will be used to assess whether you pose a threat to public order or public security and, if so, to give reasons for refusing the authorisation.")
  • Nationality by residence: «Para la concesión de la nacionalidad por residencia se requiere que ésta haya durado diez años. Serán suficientes cinco años para los que hayan obtenido la condición de refugiado y dos años cuando se trate de nacionales de origen de países iberoamericanos, Andorra, Filipinas, Guinea Ecuatorial o Portugal o de sefardíes.» ("Nationality by residence requires ten years of residence. Five years are enough for those granted refugee status, and two years for nationals by origin of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal, or for Sephardic Jews.") (art. 22.1 Civil Code).
  • «En todos los casos, la residencia habrá de ser legal, continuada e inmediatamente anterior a la petición.» ("In all cases, residence must be legal, continuous and immediately before the application.") (art. 22.3 Civil Code).
  • «El interesado deberá justificar, en el expediente regulado por la legislación del Registro Civil, buena conducta cívica y suficiente grado de integración en la sociedad española.» ("The applicant must prove, in the file governed by Civil Registry law, good civic conduct and a sufficient degree of integration into Spanish society.") (art. 22.4 Civil Code).

6. With an initial self-employment authorisation, Social Security registration within three months makes it effective

The period runs from your legal entry into Spain.

  • Which authorisation this is: «Se halla en situación de residencia temporal y trabajo por cuenta propia la persona extranjera mayor de dieciocho años autorizada a residir en España por un periodo superior a noventa días naturales e inferior a cinco años, y a ejercer una actividad lucrativa por cuenta propia.» ("A foreign national over eighteen who is authorised to reside in Spain for more than ninety calendar days and less than five years and to carry on a gainful self-employed activity holds temporary residence and self-employed work status.") (art. 82 RD 1155/2024).
  • Registration deadline: «En el plazo de los tres meses posteriores a la entrada legal de la persona extranjera en España, se deberá producir su afiliación, alta y posterior cotización, en los términos establecidos por la normativa de Seguridad Social que resulte de aplicación. El alta en el régimen correspondiente de la Seguridad Social en el mencionado plazo dotará de eficacia a la autorización inicial de residencia temporal y trabajo por cuenta propia.» ("Within three months of the foreign national's legal entry into Spain, they must be affiliated, registered and then pay contributions under the applicable Social Security rules. Social Security registration in the relevant scheme within that period makes the initial temporary residence and self-employed work authorisation effective.") (art. 85.7; information sheet 14 (Hoja 14) from the Ministry for Migration repeats the three-month period).
  • International remote work: «En el caso de ejercicio de una actividad laboral, el titular de la autorización por teletrabajo de carácter internacional solo podrá trabajar para empresas radicadas fuera del territorio nacional. En el supuesto de ejercicio de una actividad profesional, se permitirá al titular de la autorización por teletrabajo de carácter internacional trabajar para una empresa ubicada en España, siempre y cuando el porcentaje de dicho trabajo no sea superior al 20 % del total de su actividad profesional.» ("Where the holder of an international remote work authorisation carries on employed work, they may only work for companies based outside Spain. Where they carry on a professional activity, they may work for a company located in Spain, provided that this work does not exceed 20% of their total professional activity.") (art. 74 bis.1 Law 14/2013).
  • The Large Companies Unit (Unidad de Grandes Empresas) states in its FAQs on international remote work that, as a self-employed worker, «El propio trabajador se deberá dar de alta en el régimen de trabajadores autónomos (RETA).» ("The worker must register themselves in the self-employed Social Security scheme (RETA).")
    It sets the condition: «La afiliación a RETA es obligatoria para autónomos o asimilados no teniendo cabida la importación del derecho en base a acuerdo bilateral.» ("RETA affiliation is compulsory for the self-employed and those treated as such, with no possibility of importing the right under a bilateral agreement.")
  • If you are registered with RETA, the annual income tax return is compulsory: «estarán en cualquier caso obligadas a declarar todas aquellas personas físicas que en cualquier momento del período impositivo hubieran estado de alta, como trabajadores por cuenta propia, en el Régimen Especial de Trabajadores por Cuenta Propia o Autónomos, o en el Régimen Especial de la Seguridad Social de los Trabajadores del Mar.» ("in any case, every individual who was registered at any point in the tax period as self-employed in the Special Scheme for Self-Employed Workers, or in the Special Social Security Scheme for Seafarers, must file a return.") (art. 96.2 LIRPF).
  • Tax registration (alta censal, Modelo 036), VAT (IVA) and income tax on your activity: self-employed income and tax.

What to do

Check your row in section 2 before you register as self-employed.

Bring

  • Your authorisation resolution or TIE: type, and whether it is initial or renewed (section 2)
  • The expiry date of your authorisation
  • Self-employment renewal: your Tax Agency obligations up to date, which the immigration office checks on its own initiative (art. 86.5)
  • Self-employment renewal: your RETA contributions; if any are unpaid, proof that you carry on the activity regularly (art. 86.2.a)
  • Family reunification: the net income from your activity, not what you invoiced (art. 67.1.a)
  • Initial self-employment authorisation: proof of Social Security registration within the three months (art. 85.7)

Steps

  1. Read your resolution or your TIE: the type of authorisation, and whether it is initial or renewed.
  2. Find your row in the table in section 2.
  3. If your row requires a procedure, open its guide before you start the activity.
  4. Keep your Tax Agency returns and your RETA contributions up to date.
  5. Before you renew or apply for family reunification, check your status with the Tax Agency and Social Security.

RD 1155/2024 arts. 57.1, 65.2, 67.1, 73.5, 81.1, 82, 85.7, 86.2.a, 86.5, 87.1, 127, 131, 183.1, 184.3, 192.2; Migraciones Hoja 15 — renovación cuenta propia; Ley 14/2013 art. 74 bis.1; UGE FAQs teletrabajadores / nómadas digitales; Código Civil art. 22.1 y 22.3–4

Verified: 2026-11-04Next review: 2027-02-01New guide: it lets you check whether your authorisation already allows you to work for yourself, and what the immigration office reviews of your Tax Agency and Social Security record when you renew or apply for family reunification.

Can I be self-employed on a family reunification residence permit?

Yes, if you are a reunited spouse, partner or child: the authorisation «habilitará a su titular a trabajar, siempre que superen la edad mínima de admisión al trabajo, sin necesidad de realizar ningún trámite administrativo» ("will entitle its holder to work, provided they are over the minimum working age, without any administrative procedure") (art. 65.2 RD 1155/2024).

If I owe Social Security contributions, will my renewal be refused?

Art. 86.2.a RD 1155/2024 says: «Los descubiertos en la cotización a la Seguridad Social no impedirán la renovación de la autorización, siempre que se acredite la realización habitual de la actividad.» ("Unpaid Social Security contributions will not prevent renewal of the authorisation, provided that the activity is shown to be carried on regularly.")

Can I work for myself on a student permit?

Yes, if your study stay falls under art. 52.1.a: «La autorización de estancia de larga duración obtenida en virtud de los supuestos establecidos en el artículo 52.1, letra a), autorizará a trabajar por cuenta propia y ajena, automáticamente y sin necesidad de un trámite adicional, siempre que esta actividad laboral sea compatible con la realización de esos estudios.» ("A long-stay authorisation obtained under article 52.1(a) will allow self-employed and employed work, automatically and with no further procedure, provided that this work is compatible with those studies.") (art. 57.1 RD 1155/2024).

Self-employed renewal→Self-employed income and tax→From employed to self-employed work→
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