Registration as self-employed is a mandatory procedure for those who want to work on their own in Spain. This procedure must be done with several public administrations, including the Tax Agency and Social Security separately, which causes some delays and doubts about how to do it correctly; which is why the DUE was created.
What is it for and how does the Single Electronic Document (DUE) work?
The DUE is an electronic document that aims to respond to the needs of the current era, simplifying and speeding up the processing of information related to the start-up and management of the activities carried out by entrepreneurs. Its objective is to facilitate the procedures for establishing a company or registering as a self-employed person electronically, including in a single procedure all the paperwork necessary to set up a company.
It is processed in the Centro de Información y Red de Creación de Empresas (CIRCE), a complex information system that allows the creation of certain commercial companies in Spain. Thanks to this tool, from the Entrepreneur Service Point (PAE), the entrepreneur only has to fill out a single electronic document and the Circe automatically carries out all the necessary communications with the relevant organizations (Tax Agency, Social Security, Commercial Registry, Notary). , etc.).
For which entrepreneurs is the DUE intended?
The DUE is not useful for creating all types of companies. The PAE can be used to register the following types of legal entities for entrepreneurship:
- Independent natural person.
- Limited responsibility company (SRL or SL).
- Public Limited Company (PLC).
- New Company Limited Society (SLNE).
- Community of properties.
- Civil society.
Excluded from the application of the DUE are limited societies and associated work cooperatives, among many other societary structures which, because of their complexity, must be treated in the usual way.
Procedures that can be carried out with the Single Electronic Document (DUE)
The single electronic document brings together a series of procedures and documents that are usually presented in physical format. They have the same validity as these, and replace all these procedures for the purposes of the application of Royal Decree 44/2015, of February 2, which regulates the specifications and conditions of use of the single electronic document:
- Tax Agency census declaration (forms 036 and 037).
- Tax on Economic Activities (models 845 and 846).
- Census declaration of start, modification, or cessation of activity of the Autonomous Community of the Canary Islands (form 400).
- Application for Social Security affiliation, assignment of Social Security affiliation number, and modification of data (form TA.1).
- Registration of the entrepreneur in Social Security and opening of the account for the main contribution (form TA. 7).
- Application for registration of a trademark (form 4101).
- Individual declaration of the self-employed worker in the special regime for sea workers (form TA. 49).
- Registration of vessels and floating equipment in the special regime for sea workers (form TA. 47).
- Application for registration of a commercial name.
- Declaration of the owner of the maritime fishing company and the family worker of the special regime for sea workers (form TA. 50).
- Application to the Social Security Management Entity for formalizing professional risk coverage (model TA. 16).
- Application for registration, cancellation, or modification of data in the special regime for self-employed workers (model TA. 0521/1) and request for registration, cancellation, or modification of data in the RETA of the family members who collaborate with the owner of the holding (model TA. 0521/2).
- Tax on capital transfers and documented legal acts (form 600).
- Application for registration in the special regime for self-employed or self-employed workers on behalf of others (form TA. 0521/B).
- Application for registration as an employed or similar worker (form TA. 2/S).
- Application for registration of files in the general data protection register.
- Registration in the special Social Security regime for seafarers (form TA. 0825/1) and registration in the said regime of the family member who collaborates with the owner of the exploitation (form TA. 0825/2).
Where and how to fill in the DUE?
Both the completion and submission of the DUE can be done electronically through the different Entrepreneur Service Points (PAE). To do this, the entrepreneur must access the electronic certificate or PIN Cl@ve directly from their office or home, without having to physically go to a public entity.
This can also be done through the one-stop-shop that the administration makes available to service providers, both national and from the different member states of the European Union.
Finally, if you want to register as a freelancer, this tool will be very useful, since it minimizes procedures and allows you to do everything in the same documents.
Do you need more information about DUE?
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