TIE Hoy

Self-employed taxes in Spain — start from the step you are at

For: foreign residents in the common tax territory (outside the Basque Country and Navarre) who earn money on their own, including those weighing a company (SL). When: from before registration to quarterly and annual returns, late filing and residence renewal. What it covers: which guide and which form belong to each step; the annual income tax return, tax registration (Modelo 036) and Social Security registration (RETA) are three separate obligations, each triggered by its own article.

Start from your step

SELF-EMPLOYMENT AND TAXEarning money on your own in Spain: the annual income tax return, tax registration and the RETA are three separate obligationsIncome tax return, tax registration and RETA are three obligations; if you were in the RETA during the year, you file the return.SELF-EMPLOYMENT AND TAXAutónomo, SL or foreign company: who is the taxpayer for your business in SpainAutónomo, SL or foreign company: you choose who the taxpayer is, not only a rate.SELF-EMPLOYMENT AND TAXModelo 036 to register as self-employed: who files it and which boxes to fill inFor a first registration you fill in pages 1, 2A, 4, 5 and 6 of Modelo 036; page 7 if you hire or rent premises.SELF-EMPLOYMENT AND TAXWorking for yourself on a Spanish residence or stay authorisation: what it allows and what the immigration office checksWhether your authorisation lets you work for yourself; at renewal the immigration office checks whether you are up to date.SELF-EMPLOYMENT AND TAXLate tax return in Spain: a surcharge if you file on your own, a possible penalty if the tax agency acts firstFile before a request from the tax agency: surcharge; after it: a possible penalty.