Freelancing Guide for Spain

Known for its attractive lifestyle, Spain's freelance scene is growing, particularly in digital fields.

Spanish freelancers can work as autónomos in various markets such as tourism-related services, digital marketing, and a growing tech scene in cities like Barcelona and Madrid. The main challenge for Spanish freelancers is the high monthly social security fee (cuota de autónomos), which is due regardless of income.

For foreigners, Spain is a top digital nomad destination, thanks to its climate, culture, and cost of living (outside major city centres). The new Digital Nomad Visa provides a clear path for non-EU remote workers employed by companies outside of Spain. Opportunities for foreigners often involve serving the international market or working for Spain's many tourist and real estate businesses, with skills in digital marketing, content creation, and software development being highly valued.

Disclaimer: This guide is current as of April 2025 and subject to change. Always consult with a local tax advisor and official sources for the most up-to-date information.

Step 1: Determine Your Freelance Status in Spain

Industry-Specific Freelancing Tips for Spain

Writers, Translators & Editors

Strong demand for Spanish-English translation services
Growing content marketing industry, particularly in tourism and hospitality
Consider specializing in legal or medical translation (higher rates)
Opportunities in localization for international companies entering the Spanish market
Join professional associations like ACE (Asociación Colegial de Escritores) or ASETRAD (Asociación Española de Traductores)

Consultants (Business, Marketing, Coaching)

Digital marketing expertise highly valued as Spanish businesses expand online presence
Tourism and hospitality consulting opportunities in major destinations
International business consulting for Spanish companies expanding abroad
Growing demand for sustainability consultants as Spain focuses on green initiatives
Certifications from Spanish business schools add credibility

Real Estate & Architects

Architects must register with the Colegio Oficial de Arquitectos in their region
Knowledge of local zoning laws and building codes essential
Growing opportunities in sustainable and energy-efficient building design
Real estate professionals should be familiar with Spain's Golden Visa program
Consider specialization in holiday rentals or foreign buyer markets

Food & Hospitality (Catering, Food Blogging)

Food safety certification required (Manipulador de Alimentos)
Strong interest in traditional Spanish cuisine and regional specialties
Growing market for sustainable and organic food services
Tourism-focused food services are particularly viable in coastal and urban areas
Consider specializing in vegetarian/vegan cuisine as this market grows

Useful Official Resources

Government Websites

Agencia Tributaria (Tax Agency) - www.agenciatributaria.es
Seguridad Social (Social Security) - www.seg-social.es
Portal CIRCE (Business Creation) - paeelectronico.es
Ministerio de Industria, Comercio y Turismo - www.mincotur.gob.es

Support Organizations

Cámara de Comercio de España (Chamber of Commerce)
ATA (Asociación de Trabajadores Autónomos)
UPTA (Unión de Profesionales y Trabajadores Autónomos)
CEPYME (Confederación Española de la Pequeña y Mediana Empresa)

Financial Management Tips

Maintain separate business and personal finances
Set aside 20% of income for quarterly tax payments
Consider working with a "gestor" (administrative consultant) for tax filings
Keep all invoices and receipts for at least 4 years
Consider setting up automatic payments for social security contributions

Potential Challenges and Solutions

Common Freelancer Challenges

High social security costs regardless of income level
Complex bureaucratic procedures
Seasonal fluctuations in tourism-dependent industries
Late payments from clients
Language barriers for non-Spanish speakers

Mitigation Strategies

Join freelancer associations for support and advice
Utilize flat-rate social security options for new autónomos
Diversify client base across different industries and countries
Include late payment fees in contracts (supported by Spanish law)
Consider coworking spaces for networking and professional community

Estimated Costs and Budgeting

Monthly Estimated Expenses

Social Security contributions: self-employed workers in Spain pay monthly social security contributions based on actual income. The minimum contribution is approximately 230€/month, and it can exceed 1,542€/month for higher income brackets. Adjustments are made annually by Seguridad Social
Gestor (accounting services): €40-€100/month
Professional liability insurance: €15-€60/month
Health insurance (if supplementing public healthcare): €50-€150/month
Coworking space (optional): €100-€300/month
Professional association fees: €10-€50/month
Business software: €30-€100/month

Professional Development

Industry-specific courses through EOI (Escuela de Organización Industrial)
Digital skills training through Fundación Telefónica
Subsidized training through FUNDAE (previously Fundación Tripartita)
Networking events through local Chambers of Commerce
Online courses through Spanish universities and business schools

Step 2: Legal Registration for EU Citizens

Registration Process

1. Obtain NIE (Número de Identidad de Extranjero)

Required for all foreigners doing business in Spain
Apply at foreign office (Oficina de Extranjeros) or police station
EU citizens need valid passport, completed EX-15 form, and justification

2. Register as Autónomo (Self-employed)

Step 1: Get NIE (foreigner ID) at Extranjería or consulate.
Step 2: Register at Hacienda (Form 037/036) → Agencia Tributaria.
Step 3: Sign up for RETA (social security) → Seguridad Social.
Register with Social Security (alta en RETA)
- Minimum monthly fee (2024): €200 (rising to over €1,542 based on income brackets).
- Coverage: Healthcare, pension, unemployment (partial).
Register for economic activities tax (IAE) with Tax Agency
Complete model 036/037 form declaring business activity

3. Register as SL

Useful Tip:

The flat rate can be extended 12 more months if your income is below the minimum wage (SMI).
Utilize the CIRCE system for streamlined online registration.

4. Understand Tax Obligations

Income Tax (IRPF): Spain employs a progressive tax rate ranging from 19% to 47%, depending on income levels. Expatica
Value Added Tax (IVA): The standard VAT rate is 21%. Freelancers must charge VAT on their invoices and submit quarterly VAT returns. MONEI
Social Security Contributions: Freelancers are required to pay monthly contributions to the Social Security System, which cover healthcare, pensions, and other benefits. Stripe

Pro Tip: Maintain accurate records of all income and expenses to ensure compliance and facilitate tax filings.

Legal Structures

Autónomo (Self-employed individual)

For: Solo freelancers (common for IT, consultants, creatives).
Tax: IRPF (Income Tax) (19–47%) + Social Security (~€290–€600/month).
Registration: At Hacienda (Tax Agency) and RETA (Social Security).
Link: Autónomo Registration
Simplest structure with minimal setup costs
Full personal liability for business debts
Must pay monthly social security contributions
Personal income tax rates apply (progressive, 19-47%)
Quarterly VAT (IVA) and income tax declarations
- 21% standard rate (10% reduced, 4% super-reduced).
- Exemptions: Export services (0% VAT for non-EU clients): VAT exemptions only apply to B2B services provided to non-EU clients. For EU clients, reverse charge rules apply, and you must be registered in the ROI (Registro de Operadores Intracomunitarios).
- File: Via Modelo 303

Sociedad Limitada (SL - Limited Liability Company)

For: Higher earners (>€60k/year) or liability protection.
Tax: 25% Corporate Tax + dividend tax (19–26%).
Cost: ~€1,200 (notary + registration).
Link: SL Registration
Limited liability protection
Minimum capital: €3,000
More complex accounting requirements
Corporate tax rate: 25% (reduced rates available for new companies)
Higher setup and maintenance costs
Good for higher-income freelancers or those with significant liability concerns

Sociedad Limitada Nueva Empresa (SLNE)

Simplified version of SL for new entrepreneurs
Faster setup process
Tax advantages in early years
Capital requirements: €3,000-€120,000

Autónomo de Responsabilidad Limitada

Hybrid structure with some liability protection
Protects primary residence from business debts
Higher registration costs than basic autónomo
Must register in Mercantile Registry and Official Gazette

Step 3: Freelancer Options for Non-EU/EEA Citizens

1. Eligibility Criteria

Types of Work Permits for Freelancers

Autónomo Work Permit

Specifically for self-employed non-EU nationals
Initial duration: 1 year, renewable
Requires a viable business plan and sufficient investment

Entrepreneur Visa (Visa de Emprendedor)

Part of the Startup Law (Ley de Startups)
For innovative business projects
Initial duration: 1 year, renewable for 2-year periods
Path to permanent residency after 5 years

Non-Lucrative Visa

Not specifically for work, but allows residence
Requires proof of sufficient passive income
Initially valid for 1 year, renewable
Working restrictions apply

Digital Nomad Visa

New visa program under the Startup Law
For remote workers with foreign clients
Valid for up to 3 years with extensions possible
Attractive tax benefits (Non-Resident Tax rate of 24% for first 4 years)

2. Required Documents

Standard Requirements for Work Permits

Valid passport
No criminal record certificate from countries of residence in past 5 years
Proof of sufficient financial resources
Comprehensive health insurance
Business plan (for autónomo visa)
Proof of qualifications/experience in your field
Evidence of investment capital (if applicable)

Ensure all documents are translated into Spanish and properly authenticated to avoid delays.

The application process follows these steps:

Step 1: Apply for Visa in Home Country

Submit application at Spanish consulate
Processing time: 1-3 months
Pay visa fee (approximately €80)

Step 2: Enter Spain and Apply for TIE

Once visa is approved, enter Spain
Apply for Foreigner Identity Card (TIE) within 30 days
Register with local town hall (empadronamiento)

Step 3: Complete Business Registration

Register with Social Security as autónomo
Register economic activity with tax authorities
Open Spanish bank account

Useful Official Links

Ministerio de Inclusión, Seguridad Social y Migraciones - www.inclusion.gob.es
Consulados de España en el extranjero - www.exteriores.gob.es
Portal de Inmigración - extranjeros.inclusion.gob.es

3. Common Rejection Reasons & Solutions

Common Rejection Reasons

Insufficient financial resources
Inadequate business plan
Incomplete documentation
Concerns about business viability
Lack of qualifications or experience

Solutions

Ensure business plan demonstrates market research and viability
Secure sufficient funds in bank account (minimum €25,000 recommended)
Work with immigration lawyer familiar with freelancer visas
Obtain professional translations of all documents
Demonstrate unique skills or services not readily available in Spain

Step 4: Tax Obligations in Spain

Tax Recommendations & Industry-Specific Tips

File mandatory quarterly tax declarations, which can be done online via Cl@ve or digital certificate (Modelo 130/131 (for IRPF) and Modelo 303 (for VAT))
Annual income tax declaration (Renta - Modelo 100) due between April and June
Track all business expenses for tax deductions
Consider pro-rata VAT calculations if mixing exempt and taxable activities
Industry-specific deductions available (e.g., home office, equipment, professional development)

Tax Rates (2025 Estimates)

Personal Income Tax (IRPF): Progressive rates from 19% (€0–€12,450) to 47% (>€60,000). It varies by region
Corporate Tax: 25% (15% for new companies in first two profitable years)
VAT (IVA): General rate 21%, Reduced 10%, Super-reduced 4%
Social Security contributions: Approximately 30.6% of chosen contribution base
Non-Resident Income Tax: 24% (applicable for Digital Nomad Visa holders)

Important Tax Documents

Quarterly income tax declarations (Modelo 130/131)
Quarterly VAT declarations (Modelo 303)
Annual VAT summary (Modelo 390)
Annual income tax declaration (Modelo 100)
Annual operations with third parties (Modelo 347) if over €3,005.06
Withholding tax declarations if applicable (Modelo 111/115)

Recommended Tax Tools

Declaración Trimestral (app for quarterly tax filings)
Debitoor
QuickBooks Spain
Holded
Billin
SII (Immediate Information System) for certain VAT requirements

Pro Tip:

Deductible expenses: Office rent (30%), internet (50%), professional training

Step 5: Banking, Invoicing, and Financial Management

Recommended Bank Accounts for Freelancers in Spain

BBVA Autónomos
Santander 123 Profesional
CaixaBank Negocios
Sabadell Cuenta Expansión Negocios
N26 Business
Revolut Business
Wise Business

Banks in Spain - Some examples

Bank	Features	Cost	Link
N26 Business	Free, mobile-first	€0/month	n26.com
Sabadell	Spanish IBAN, autónomo discounts	€8–€15/month	bancsabadell.com
Revolut Business	Multi-currency	€7–€25/month	revolut.com

Essential Financial Practices

Issue invoices with legally required information
Keep electronic and physical copies of all financial documents
Track receivables carefully and follow up on late payments
Submit tax declarations by deadlines to avoid penalties
Reconcile accounts monthly
Consider using a "gestor" for financial administration

Stay Compliant

Quarterly Tax Filings: Submit VAT and income tax returns quarterly (April, July, October, January)
Annual Tax Return: File your annual income tax return between April and June for the previous tax year
Record Keeping: Maintain accurate records of income and expenses for at least four years

Invoicing Requirements

Sequential invoice number
Issue date
Your name/business name, NIF/CIF, and address
Client's name, NIF/CIF, and address
Description of services/products
Price per unit and quantity
VAT (IVA) rate and amount (or exemption reason)
IRPF withholding (if applicable)
Total amount
Payment method and due date
Electronic invoices must meet specific technical requirements
"Factura simplificada" allowed for <€400 transactions

Tools: FacturaDirecta, Quipu

Recommended Invoicing Workflow

Create properly formatted invoice immediately after service completion
Send invoice to client (electronic invoices are legally valid)
Standard payment terms in Spain are 30 days (60 days maximum by law)
Track payment status and follow up on overdue invoices
Late payment interest is legally permissible (legal interest rate + 8 points)
Archive invoices for at least 4 years

Best Invoicing Tools & Payment Solutions

1. Best Invoicing & Accounting Tools

For Simple Invoicing (Free & Low-Cost)

Billin
Declaración Trimestral
FacturaDirecta
QuickBooks
Holded

For Comprehensive Accounting

Sage 50cloud
ContaPlus
A3Software
Holded Premium
QuickBooks Advanced

2. Payment Solutions for Freelancers

Bank Transfers (Most Common)

SEPA transfers (EU clients)
International transfers (non-EU clients)
Bizum (for smaller transactions)

Digital Payment Gateways

Redsys/TPV Virtual (local Spanish solution)
Stripe (widely used internationally)
PayPal (common but higher fees)
GoCardless (for direct debits)
iZettle/SumUp (for in-person payments)

Step 6: Finding Work

Spain-Specific Platforms

Freelancer.es
Domestika Jobs: A community for creative professionals offering courses and job opportunities
Infojobs Freelance
Freelance.es
Fiverr Spain
Malt.es: A European freelancing platform connecting professionals with clients

International Platforms

Upwork: A global freelancing platform offering a wide range of projects
Fiverr
Freelancer.com: Provides diverse freelance opportunities worldwide
99designs
PeoplePerHour
Toptal

Top Freelance Platforms in Spain

Platform	Focus	Fees	Link
Malt	Tech/creative EU	10–15%	malt.es
Freelancermap	IT/engineering	10%	freelancermap.com
Toptal	Elite freelancers	Varies	toptal.com

Networking & Direct Clients

LinkedIn (increasingly important in Spain)
Professional associations in your industry
Coworking spaces (popular in Madrid, Barcelona, Valencia)
Industry conferences and events
Local business associations
Chambers of Commerce
Expat community groups
Spanish startup ecosystem
Join APEM (Spanish Freelancers Association): apem.es
Attend South Summit Madrid (startup/tech event)

Tips

Create a Spanish version of your portfolio/website
Consider regional differences (Catalunya, País Vasco, etc.)
Leverage expat communities for English-language work
Spanish business culture values personal relationships and meetings
August is typically slow for business (national vacation period)
Registering with INEM (unemployment office) can provide access to subsidized training
Apply for digital certificates for easier access to government portals

Step 7: Health Insurance, Retirement & Social Security

Health Insurance

Public healthcare access included with social security contributions
Private health insurance recommended as supplement (€50-€150/month)
EU citizens can use European Health Insurance Card initially
Non-EU residents must have comprehensive health insurance

Retirement & Social Security

The “State Pension” requires 15+ years of contributions.

You can have a “Private Pension” (Plan de Pensiones), which can give you up to €1,500/year of tax deductions.

Autónomos must contribute to the state pension system
Minimum monthly contribution base: approx. €950
Maximum monthly contribution base: approx. €4,500
Minimum social security payment: approx. €286/month
Options to choose higher contribution bases for better benefits
Mandatory contributions cover:
- Healthcare
- Common contingencies (retirement, disability)
- Professional contingencies (work accidents, illness)
- Cessation of activity protection is available but not equivalent to standard unemployment benefits. Eligibility depends on prior contributions and legal cause such as financial loss or force majeure

Pro Tips

IVA for EU Clients: Use Reverse Charge (no VAT for B2B)

Digital Nomad Visa: Available since 2023 (tax benefits for remote workers)

Recommended Additional Insurances

Professional liability insurance (especially for regulated professions)
Business interruption insurance
Home office insurance
Accident insurance
Private pension plans to supplement public pension
Income protection insurance

Contract Templates & Liability Insurance Guide

Freelance Contract Templates (Contratos de Prestación de Servicios)

Where to Get Contracts (Free & Paid)

ATA (Asociación de Trabajadores Autónomos)
UPTA (Unión de Profesionales y Trabajadores Autónomos)
Legal template websites (Wonder.Legal, Formulario Juridico)
Professional associations
Gestorías (administrative consultancies)

Liability Insurance (Seguro de Responsabilidad Civil)

Who Needs It Most?

Architects and engineers (mandatory)
Healthcare professionals
Legal consultants
Financial advisors
Therapists and counselors
Event organizers
Construction professionals

Best Liability Insurance Providers

Mapfre (Cost range: ~€20–€100/month)
Allianz
AXA
Zurich
Generali
Catalana Occidente
Plus Ultra

Recommended Add-Ons

Incapacidad Temporal: Covers sick leave (~€30/month)
Pension Privada: Tax-deductible private pension plans