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Налоги

и обязанности autónomo в Испании

Быть autónomo в Испании — значит работать на себя: консультировать, фрилансить, предоставлять услуги, продавать товары. Это популярный формат для тех, кто хочет легально вести деятельность, платить налоги и иметь доступ к испанской системе соцстрахования.

Types of self-employment in Spain
In Spain, tax residency is determined not by a visa, nor even by a residence permit, but by the actual length of stay and the centre of vital interests.
A person is considered a tax resident of Spain if at least one of the following conditions is met:
индивидуальный предприниматель
Autónomo clásico 
The most common form of self-employment. Suitable for most professional activities.
  • Freelancers and consultants
  • Freelancers
  • Small business owners
  • Social security contributions: from €294 per month
Director or Administrator SL
Autónomo societario
A self-employed person who is also the owner or manager of a company (SL).
  • Ownership of a stake of ≥25% in the company
  • Director/Administrator role
  • Registration with RETA is mandatory
  • Double taxation (IRPF + IS)
family members
Autónomo colaborador
A family member who works with another self-employed person on a permanent basis.
  • Spouse or a relative up to the second degree
  • May not employ its own staff
  • Reduced fees: from €230 per month
  • The same pension and benefit entitlements
Autónomo agrario
For workers in agriculture and livestock farming.
  • Special deduction scheme
  • It depends on the size of the farm/land
  • Reduced contributions in certain regions
  • Seasonal aspects of accounting
TRADE
Economically dependent self-employed person - экономически зависимый самозанятый.
  • At least 75% of revenue from a single client
  • Additional employment rights
  • A written contract is required
  • Entitlement to compensation in the event of contract termination
Nuevo autónomo ✨
Benefits for self-employed people registering for the first time.
  • Flat rate: €80 per month for the first 12 months
  • Discounts for up to 24 months
  • I haven't been self-employed for the last two years
  • Has not worked for the last 3 years (in some cases)
The process of registering as a self-employed person
Registering as self-employed in Spain takes 1–3 days and can be done online or through an administrative agency.
Key tax obligations
As a self-employed person in Spain, you are required to submit the following tax returns:
Quarterly reports

Model

Description and Terms

Deadline for submission

MODEL 303

VAT (IVA). Quarterly VAT return. Difference between input and output VAT. Online filing is mandatory.

20 January, April, July and October

MODEL 130

IRPF advance payments. 20% of the net profit for the quarter. Only for self-employed individuals under the Estimación Directa scheme (simplified or standard). Exception: Those whose income is subject to withholding tax (retención) on more than 70% of their earnings are exempt.

20 January, April, July and October

MODEL 111

IRPF deductions. This applies if you have employees or pay for the services of other professionals (freelancers) who issue invoices with deductions (retención).

20 January, April, July and October

MODEL 115

Rental deductions. This applies if you rent premises (an office, warehouse or shop) for your business. You deduct 19% from the rent and pay this to the tax authorities.

20 January, April, July and October

MODEL 349

Intrastat (Intra-EU transactions). This must be submitted if you buy or sell goods or services with companies from other EU countries.

20 January, April, July and October

Annual final returns

Model

Description and Terms

Deadline for submission

MODEL 390

Annual VAT return. A consolidated return summarising all quarterly Form 303 returns. Informative return, with no additional payments.

30 January

MODEL 180

Annual rent deductions. A summary of all deductions you have reported on Form 115. Information return.

31 January

MODEL 190

Annual IRPF deductions. A summary of all deductions you have reported on Form 111. Information return.

31 January

MODEL 347

Major transactions. You must submit an information return if you have carried out transactions (purchases or sales) totalling more than €3,005.06 with a single counterparty during the year.

28 February

MODEL 100

Income Tax Return (IRPF). The final calculation of your income tax for the year. All sources of income, deductions and allowances are taken into account.

From 1 April to 30 June

Налоговый календарь Autónomo

Интерактивный календарь сроков подачи деклараций для autónomo

📋 Краткий справочник:
Ежеквартальная отчётность (Январь, Апрель, Июль, Октябрь): MODELO 303, 130, 115, 111, 349
До 15 января: MODELO 180, 190, 390
До 28 февраля: MODELO 347
С 1 апреля по 30 июня: MODELO 100 (IRPF)
Период подачи
Начало подачи
Крайний срок