TIE HoyEarning money on your own in Spain: the annual income tax return, tax registration and the RETA are three separate obligations
For: tax residents of Spain living outside the Basque Country and Navarre, with their activity outside the Canary Islands, Ceuta and Melilla, who earn money on their own from commissions, services, platforms or advertising. When: before you start the activity and before each quarterly or annual return. What it covers: which article triggers the annual income tax return for personal income tax (IRPF), tax registration (alta censal, Modelo 036) with the Spanish Tax Agency (AEAT) and registration in the self-employed Social Security scheme (RETA), and which quarterly returns apply to you; the exemption from the annual return depends on amounts, tax registration and the RETA are triggered by the activity, and if you are registered in the RETA at any point in the year, you must file the annual return whatever you earn.
Each obligation has its own article: the exemption from the annual return has an amount limit; tax registration and the RETA are triggered by the activity
Possibly yes: the articles that trigger tax registration and RETA registration refer to the activity, not to income; the amount is a condition of the exemption from the annual income tax return.
Annual income tax return (IRPF): art. 96.1 LIRPF requires it, with this exception in art. 96.2 LIRPF:
«En ningún caso tendrán que declarar los contribuyentes que obtengan exclusivamente rendimientos íntegros del trabajo, de capital o de actividades económicas, así como ganancias patrimoniales,»
(“In no case do taxpayers have to file if they obtain only gross income from employment, capital or economic activities, and capital gains,”)
«con el límite conjunto de 1.000 euros anuales y pérdidas patrimoniales de cuantía inferior a 500 euros.»
(“up to a combined limit of €1,000 a year, and capital losses below €500.”)
Tax registration with the AEAT: «Quienes hayan de formar parte del Censo de Empresarios, Profesionales y Retenedores deberán presentar una declaración de alta en dicho censo.»
(“Anyone who must be part of the Census of Business Owners, Professionals and Withholding Agents must file a registration declaration in that census.”) (art. 9.1 RGAT)
You file it on Modelo 036, «con anterioridad al inicio de las correspondientes actividades» (“before the corresponding activities start”) (art. 9.4 RGAT).
Modelo 037 no longer exists: Order HAC/1526/2024 abolished it from 3 February 2025.
RETA registration: the text describes how you work. It covers you if you carry out
«de forma habitual, personal, directa, por cuenta propia y fuera del ámbito de dirección y organización de otra persona, una actividad económica o profesional a título lucrativo» (art. 305.1 LGSS)
(“an economic or professional activity for profit, habitually, personally and directly, on your own account and outside anyone else’s management and organisation”).
None of them replaces another: tax registration is not RETA registration, and neither of them files your annual income tax return for you.
Not having to file the annual return does not exempt you from tax registration.
None of this authorises you to work on your own account if your residence permit does not allow it: check self-employment with a residence permit.
If you live in the Basque Country or Navarre, or your activity is in the Canary Islands, Ceuta or Melilla, go to section 5 first.
If you were registered in the RETA at any point in the year, you file the annual return whatever you earned
You must file the annual income tax return for that year, even if you earned nothing. Art. 96.2 LIRPF says:
«No obstante lo anterior, estarán en cualquier caso obligadas a declarar todas aquellas personas físicas que en cualquier momento del período impositivo hubieran estado de alta,»
(“Notwithstanding the above, all individuals who were registered at any time during the tax year are in any case required to file,”)
«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.»
(“as self-employed workers, in the Special Scheme for Self-Employed Workers or in the Special Social Security Scheme for Seafarers.”)
For you, the combined limit of €1,000 in the previous answer no longer applies.
Social Security states on its Importass self-employed registration page:
«Estás obligado a darte de alta como autónomo si vas a realizar una actividad económica de manera personal y habitual con independencia de los ingresos que la actividad genere.»
(“You must register as self-employed if you are going to carry out an economic activity personally and habitually, regardless of the income the activity generates.”)
If you were not registered in the RETA at any point in the year, this rule does not apply and the limit in the previous answer governs.
1. Four questions sort out your obligations
Answer them in order; each answer sends you to a part of this guide.
- Are you a tax resident of Spain, living outside the Basque Country and Navarre, with your activity outside the Canary Islands, Ceuta and Melilla? Yes: go on to the next question. No: go to section 5, your route is a different one.
- Do you earn this money by organising the work or the means yourself, and is it neither a salary nor rent? Yes: check each row of the table in section 2. If you are unsure, read section 3 first.
- Do you carry out that activity habitually, personally and directly, on your own account? Compare your case with the legal text in section 4. If it describes you, RETA registration applies to you.
- Who are your clients: private individuals in Spain, businesses in Spain, businesses in another EU country or clients outside the EU? Your answer decides which VAT (IVA) rows of the table apply; with EU businesses, read the last two rows.
2. Each obligation has its own trigger and its own deadline
Each row quotes the text that triggers the obligation and says when it is due.
| Obligation | What triggers it | When |
|---|---|---|
| Annual income tax return (IRPF) | «Los contribuyentes estarán obligados a presentar y suscribir declaración por este Impuesto, con los límites y condiciones que reglamentariamente se establezcan.» (“Taxpayers are required to file and sign a return for this tax, within the limits and conditions set by regulation.”) (art. 96.1 LIRPF) | Art. 96.1 LIRPF sets no date: it refers to «los límites y condiciones que reglamentariamente se establezcan» (“the limits and conditions set by regulation”) |
| Exemption from the annual return | The combined limit of €1,000 and its conditions, in the first answer; if you were registered in the RETA, read the second answer. | Measured per year: «con el límite conjunto de 1.000 euros anuales» (“up to a combined limit of €1,000 a year”) |
| Tax registration with the AEAT (Modelo 036) | Carrying out, or going to carry out, in Spain «Actividades empresariales o profesionales» (“business or professional activities”) (art. 3.2.a RGAT), except for the exclusions in the same article for certain exempt rentals and occasional supplies of new means of transport. | «Esta declaración deberá presentarse, según los casos, con anterioridad al inicio de las correspondientes actividades, a la realización de las operaciones, al nacimiento de la obligación de retener o ingresar a cuenta sobre las rentas que se satisfagan, abonen o adeuden o a la concurrencia de las circunstancias previstas en este artículo.» (“This declaration must be filed, as the case may be, before the corresponding activities start, before the transactions are carried out, before the obligation arises to withhold or pay on account on income paid, credited or owed, or when the circumstances set out in this article occur.”) (art. 9.4 RGAT) |
| Business Activities Tax (IAE) | Exempt by law: «Las personas físicas, sean o no residentes en territorio español.» (“Individuals, whether or not resident in Spain.”) (art. 82.1.c TRLRHL) | If you are an individual, there is nothing to pay |
| RETA registration | Habitual, personal and direct activity on your own account, if you are over eighteen (art. 305.1 LGSS; full text in section 4) | Before you start the activity; deadlines in section 4 |
| VAT: Modelo 303 | «Los empresarios y profesionales deberán presentar las declaraciones-liquidaciones periódicas a que se refieren los apartados 3, 4 y 5 de este artículo» … «incluso en los casos en que no existan cuotas devengadas ni se practique deducción de cuotas soportadas o satisfechas.» (“Business owners and professionals must file the periodic returns referred to in paragraphs 3, 4 and 5 of this article … even where no output VAT has accrued and no input VAT borne or paid is deducted.”) (art. 71.1 RIVA) This does not apply to anyone who carries out only transactions exempt under arts. 20 and 26 LIVA. | «El período de liquidación coincidirá con el trimestre natural.» (“The return period is the calendar quarter.”) (art. 71.3 RIVA), except for the monthly cases in the same article Dates in section 6 |
| VAT: annual summary (Modelo 390) | The Spanish Tax Agency’s instructions for Modelo 390 state: «Están obligados a presentar la declaración-resumen anual todos aquellos sujetos pasivos del Impuesto sobre el Valor Añadido que tengan la obligación de presentar autoliquidaciones periódicas del IVA, ya sean mensuales o trimestrales, y además los sujetos pasivos incluidos dentro de la declaración conjunta.» (“All VAT taxpayers who must file periodic VAT returns, whether monthly or quarterly, as well as taxpayers included in the joint return, must file the annual summary return.”) | Once a year; date in section 6 |
| Modelo 390: who is excluded | The Spanish Tax Agency’s 2026 VAT manual adds: «Se excluyen de esta obligación a los sujetos pasivos acogidos a los regímenes especiales aplicables a las ventas a distancia y a determinadas entregas interiores de bienes y prestaciones de servicios que presenten el modelo 369 y a aquellos sujetos pasivos que resulten exonerados mediante Orden de la persona titular del Ministerio de Hacienda.» (“Excluded from this obligation are taxpayers under the special schemes for distance sales and certain domestic supplies of goods and services who file Modelo 369, and taxpayers exempted by Order of the Minister of Finance.”) | If you are in one of those cases, you do not file Modelo 390 for that year |
| Quarterly income tax prepayment (Modelo 130) | «Los contribuyentes que ejerzan actividades económicas estarán obligados a autoliquidar e ingresar en el Tesoro, en concepto de pago a cuenta del Impuesto sobre la Renta de las Personas Físicas, la cantidad que resulte de lo establecido en los artículos siguientes, sin perjuicio de las excepciones previstas en los apartados siguientes.» (“Taxpayers who carry out economic activities must self-assess and pay to the Treasury, as a payment on account of personal income tax, the amount resulting from the following articles, without prejudice to the exceptions in the following paragraphs.”) (art. 109.1 RIRPF) | Every quarter; dates in section 6 |
| Modelo 130: professionals with withholding | «Los contribuyentes que desarrollen actividades profesionales no estarán obligados a efectuar pago fraccionado en relación con las mismas si, en el año natural anterior, al menos el 70 por ciento de los ingresos de la actividad fueron objeto de retención o ingreso a cuenta.» (“Taxpayers who carry out professional activities are not required to make the prepayment for them if, in the previous calendar year, at least 70 per cent of the activity’s income was subject to withholding or payment on account.”) (art. 109.2 RIRPF) | Measured over the previous calendar year |
| Modelo 130: first year of activity | That percentage is measured over the prepayment period itself (art. 109.5 RIRPF). | In the year you start the activity |
| Services to businesses in another EU country: ROI registration | The Spanish Tax Agency states: «Un empresario establecido en el territorio de aplicación del IVA español (península y Baleares) está obligado a obtener NIF-IVA, dándose de alta en el ROI (Registro de Operadores Intracomunitarios), si va a realizar alguna de las siguientes operaciones:» (“A business established in the Spanish VAT territory (mainland Spain and the Balearic Islands) must obtain a VAT number (NIF-IVA) by registering in the ROI (Register of Intra-Community Operators) if it is going to carry out any of the following transactions:”), including «Prestar servicios que, conforme a las reglas de localización, se entienden realizados en el territorio de otro Estado miembro cuando el sujeto pasivo sea el destinatario de los mismos.» (“Supplying services which, under the place-of-supply rules, are deemed to be carried out in the territory of another Member State when the recipient is the person liable for the tax.”) | ROI registration on Modelo 036 before the first service |
| Services to businesses in another EU country: Modelo 349 and box 59 | If the service meets the requirements of art. 79.1.3º RIVA, you also report it on Modelo 349 and in box 59 of Modelo 303. | In the period in which you supply the service |
3. For income tax, it is an economic activity when you organise the means or the work
Compare how you earn the income with these texts.
- Income from economic activities is income that involves «la ordenación por cuenta propia de medios de producción y de recursos humanos o de uno de ambos, con la finalidad de intervenir en la producción o distribución de bienes o servicios» (“organising on your own account the means of production and human resources, or one of the two, in order to take part in the production or distribution of goods or services”) (art. 27.1 LIRPF).
- Commissions, services you sell, income from platforms or advertising: compare how you earn it with that text. If you are the one who organises the work or the means, go on to the table in section 2.
- Renting out property: «A efectos de lo dispuesto en el apartado anterior, se entenderá que el arrendamiento de inmuebles se realiza como actividad económica, únicamente cuando para la ordenación de esta se utilice, al menos, una persona empleada con contrato laboral y a jornada completa.» (“For the purposes of the previous paragraph, renting out property is treated as an economic activity only when at least one person employed under a full-time employment contract is used to manage it.”) (art. 27.2 LIRPF)
- This definition belongs to income tax. Tax registration and the RETA have their own texts: the table in section 2 and section 4.
4. The RETA is triggered by how you work: habitually, personally and directly
Read the full text and compare it with your activity.
- «Estarán obligatoriamente incluidas en el campo de aplicación del Régimen Especial de la Seguridad Social de los Trabajadores por Cuenta Propia o Autónomos las personas físicas mayores de dieciocho años que realicen de forma habitual, personal, directa, por cuenta propia y fuera del ámbito de dirección y organización de otra persona, una actividad económica o profesional a título lucrativo, den o no ocupación a trabajadores por cuenta ajena, en los términos y condiciones que se determinen en esta ley y en sus normas de aplicación y desarrollo.» (“Individuals over eighteen who habitually, personally and directly, on their own account and outside the management and organisation of another person, carry out an economic or professional activity for profit, whether or not they employ others, are compulsorily included in the Special Social Security Scheme for Self-Employed Workers, on the terms and conditions set by this law and its implementing rules.”) (art. 305.1 LGSS). The exclusions are in art. 306 LGSS.
- The Self-Employed Workers’ Statute uses the same definition: «La presente ley se aplicará a las personas físicas que realicen de forma habitual, personal, directa, por cuenta propia y fuera del ámbito de dirección y organización de otra persona, una actividad económica o profesional a título lucrativo, den o no ocupación a trabajadores por cuenta ajena.» (“This law applies to individuals who habitually, personally and directly, on their own account and outside the management and organisation of another person, carry out an economic or professional activity for profit, whether or not they employ others.”) (art. 1.1 LETA)
- Deadline, according to Importass: «Tienes que solicitar el alta antes de iniciar tu actividad. En todo caso, puedes tramitarla con una antelación máxima de 60 días. Si ya has empezado a trabajar por cuenta propia, también debes comunicar tu alta pero se considerará realizada fuera de plazo a todos los efectos.» (“You must apply for registration before you start your activity. In any case, you can apply up to 60 days in advance. If you have already started working on your own account, you must still report your registration, but it will be treated as late for all purposes.”)
- The Importass guide for the self-employed adds: «Ten en cuenta que el alta en la Seguridad Social debe coincidir con el alta en Hacienda. Ambas altas debes de realizarlas antes o en el mismo día de la fecha de inicio de la actividad, si lo haces después perderás el derecho a beneficios sobre la cuota y puede que se aplique algún recargo en tu cuota.» (“Bear in mind that your Social Security registration must coincide with your registration with the tax authorities. You must complete both before or on the start date of the activity; if you do it later, you will lose the right to reductions in your contribution and a surcharge may be applied to it.”)
- Apply for registration on Importass.
5. If you are outside the common system, this guide is not your route
These situations have their own rules, which this guide does not cover.
- Non-resident without a permanent establishment: your Spanish income goes on Modelo 210, «Impuesto sobre la Renta de no Residentes sin establecimiento permanente» (“Non-Resident Income Tax without a permanent establishment”).
- Special scheme for workers posted to Spain: you notify the option on Modelo 149 and file your return on Modelo 151.
- Basque Country: income tax is foral (regional). «Su exacción corresponderá a la Diputación Foral competente por razón del territorio cuando el contribuyente tenga su residencia habitual en el País Vasco.» (“It is collected by the Provincial Council (Diputación Foral) competent for the territory when the taxpayer is habitually resident in the Basque Country.”) (art. 6.Uno Concierto Económico)
- Navarre: «Corresponde a la Comunidad Foral la exacción del Impuesto sobre la Renta de las Personas Físicas de los sujetos pasivos que tengan su residencia habitual en Navarra.» (“The Foral Community of Navarre collects personal income tax from taxpayers who are habitually resident in Navarre.”) (Convenio Económico con Navarra)
- Canary Islands: art. 3.Dos.1º LIVA excludes from the VAT territory «En el Reino de España, Canarias» (“in the Kingdom of Spain, the Canary Islands”). IGIC applies there instead (Law 20/1991); the Canary Islands Tax Agency publishes its quarterly self-assessment, Modelo 420.
- Ceuta and Melilla: the same article excludes from VAT «en el Reino de España, Ceuta y Melilla» (“in the Kingdom of Spain, Ceuta and Melilla”). IPSI applies there: «La presente Ley se aplicará en el ámbito territorial de las ciudades de Ceuta y Melilla, sin perjuicio de los Tratados y Convenios Internacionales.» (“This Law applies in the territory of the cities of Ceuta and Melilla, without prejudice to international treaties and agreements.”) (Law 8/1991)
6. The quarterly Modelo 303 and Modelo 130 fall due on the same dates
Watch out: if you file VAT quarterly and must make the income tax prepayment, Modelo 303 and Modelo 130 share the same window; if you miss one, the last line tells you where to go next.
- Modelo 303 (VAT): «La declaración-liquidación deberá cumplimentarse y ajustarse al modelo que, para cada supuesto, determine el Ministro de Hacienda y Función Pública y presentarse durante los veinte primeros días naturales del mes siguiente al correspondiente período de liquidación trimestral.» «Sin embargo, la declaración-liquidación correspondiente al último período del año deberá presentarse durante los treinta primeros días naturales del mes de enero.» (“The return must be completed on the form the Minister of Finance sets for each case and filed during the first twenty calendar days of the month after the quarterly return period.” “However, the return for the last period of the year must be filed during the first thirty calendar days of January.”) (art. 71.4 RIVA)
- Modelo 130 (prepayment): «Los tres primeros trimestres, entre el día 1 y el 20 de los meses de abril, julio y octubre.» «Cuarto trimestre, entre el día 1 y el 30 del mes de enero.» (“First three quarters: from the 1st to the 20th of April, July and October.” “Fourth quarter: from the 1st to the 30th of January.”) (art. 111.1 RIRPF)
- If you must make the prepayment and Modelo 130 shows nothing to pay: «Cuando de la aplicación de lo dispuesto en el artículo anterior no resultasen cantidades a ingresar, los contribuyentes presentarán una declaración negativa.» (“Where applying the previous article results in no amount to pay, taxpayers shall file a nil return.”) (art. 111.1 RIRPF)
- Modelo 390 (annual VAT summary): «La declaración-resumen anual del Impuesto sobre el Valor Añadido, modelo 390, deberá presentarse en los treinta primeros días naturales del mes de enero siguiente al año al que se refiere la declaración.» «Los vencimientos que coincidan con un día inhábil se considerarán trasladados al primer día hábil siguiente.» (“The annual VAT summary return, Modelo 390, must be filed within the first thirty calendar days of January following the year it covers.” “Deadlines that fall on a non-working day move to the next working day.”) (Modelo 390 instructions)
- If you missed a deadline, continue with late tax returns.
What to do
Before your first job, compare your activity with the text that triggers each obligation.
Bring
- NIE or NIF
- Digital certificate or Cl@ve
- Description of your activity
- Start date of the activity
- Bank account
- List of client types: private individuals or businesses in Spain, EU businesses, clients outside the EU
Steps
- Write down what you sell and who you sell it to.
- Compare how you earn the income with the text in section 3.
- File tax registration on Modelo 036 before you start the activity and issue your first invoice.
- If the text in section 4 describes your activity, apply for RETA registration before you start.
- Put the quarterly deadlines from section 6 in your calendar.
Basis
Ley 35/2006 LIRPF arts. 27.1, 27.2, 96.1, 96.2; Ley 20/2007 LETA art. 1.1; RDLeg 8/2015 LGSS art. 305.1; Importass Alta en trabajo autónomo; Importass Guía práctica de trabajo autónomo; RD 1065/2007 RGAT arts. 3.2.a, 9.1, 9.4; Orden HAC/1526/2024; RDLeg 2/2004 TRLRHL art. 82.1.c; Ley 37/1992 LIVA art. 3.Dos.1º; RD 1624/1992 RIVA arts. 71.1, 71.3, 71.4, 79.1.3º; AEAT Instrucciones modelo 390 2025; AEAT Manual IVA 2026 modelo 390; AEAT ROI/NIF-IVA; RD 439/2007 RIRPF arts. 109.1, 109.2, 109.5, 111.1; Concierto Económico PV art. 6.Uno; Convenio Económico Navarra; Ley 20/1991; ATC Modelo 420; Ley 8/1991 art. 1–2; AEAT procedimiento Modelo 210; AEAT procedimiento Modelo 149; AEAT procedimiento Modelo 151
More questions
How much can I earn without filing a return?
For the annual income tax return, the limit that covers income from economic activities is the combined limit of €1,000 a year in the first answer, with its conditions: only those types of income, and capital losses below €500. If you were registered in the RETA, read the second answer first.
Do I have to pay the IAE?
No, if you are an individual: you are exempt, as the IAE row of the table in section 2 shows. The exemption covers the tax; tax registration on Modelo 036 is still compulsory under art. 9.1 RGAT. The Importass guide for the self-employed includes in its start-up list «Darte de alta en el Impuesto de Actividad Económica (IAE) de Agencia Tributaria o Hacienda Foral.» (“Register for the Business Activities Tax (IAE) with the Tax Agency or the foral tax authority.”)
