If you are self-employed in Spain (autónomo), understanding your tax obligations is essential to operate legally, avoid penalties, and keep your finances under control. When you register your activity with the Spanish Tax Agency (Agencia Tributaria), you are assigned a set of tax obligations based on the type of work you carry out, your income, and whether you charge VAT.
This guide explains, in a clear and practical way, what tax obligations apply to self-employed professionals in Spain, why they matter, and how to stay compliant.
What are tax obligations in Spain?
Tax obligations are the legal duties that require you to declare income, pay taxes, submit information returns, and keep your tax data updated with the Spanish Tax Agency.
In Spain, these obligations are divided into:
Substantial obligations
They involve the actual payment of taxes, such as Income Tax (IRPF) or VAT.
Formal obligations
They include registering your activity, filing tax forms, issuing invoices, keeping accounting records, and submitting periodic declarations.
All these obligations arise from carrying out economic activity as a self-employed individual.
Registration and census obligations
Before starting your activity, you must register with the Tax Agency using Form 036 or Form 037. This step assigns you your tax profile and defines which tax obligations apply to you.
Key data declared in Form 036/037 include:
- Type of economic activity (IAE code)
- Applicable taxes (IRPF, VAT, withholdings)
- Tax address
- Accounting and VAT regime
Any change (new activity, address change, VAT regime modification) must be reported using the same form.
Main tax obligations for self-employed professionals
Personal Income Tax (IRPF)
Most self-employed workers are subject to IRPF. This tax is paid through:
If more than 70% of your income already has IRPF withheld on invoices, quarterly payments may not be required.
Value Added Tax (VAT)
If your activity is not VAT-exempt, you must:
- Charge VAT on invoices
- File quarterly VAT returns (Form 303)
- Submit the annual VAT summary (Form 390)
Some activities (medical, educational, certain financial services) are VAT-exempt under Spanish law.
Withholding taxes
You may be required to withhold and pay taxes on:
These are filed quarterly, with annual summaries (Forms 190 and 180).
Wealth Tax (if applicable)
Although not common for most self-employed individuals, Wealth Tax may apply if your net assets exceed the regional thresholds. This depends on the Autonomous Community.
Informative tax returns
Even if no tax is paid, some declarations are mandatory:
- Form 347: operations with third parties exceeding €3,005.06 per year
- Form 349: intra-EU transactions
- Form 720: assets held abroad (specific cases)
What happens if you do not comply with tax obligations?
Failure to meet your tax obligations can result in:
- Financial penalties and surcharges
- Interest for late payment
- Tax audits
- Loss of tax benefits
- Serious tax offences in cases of fraud
Spanish tax penalties increase over time, so correcting errors early is always advisable.
Official sanctions framework: Ley General Tributaria (Law 58/2003)
How to check your tax obligations
You can verify your active tax obligations through:
- Your taxpayer profile in the Tax Agency
- Your submitted Form 036/037
- Your digital certificate or Cl@ve system
This review is especially important if:
- You started a new activity
- You work with international clients
- You changed your VAT or IRPF situation
Many self-employed professionals unknowingly file incorrect forms simply because their census data is outdated.
Practical example
A freelance consultant working with Spanish and EU clients may have:
- IRPF quarterly payments (Form 130)
- VAT returns (Forms 303 and 390)
- Intra-EU operations declaration (Form 349)
- Withholding obligations if renting an office
Understanding these tax obligations avoids missed filings and unexpected fines.
Frequently Asked Questions
What tax obligations does a self-employed person have in Spain?
They usually include IRPF payments, VAT declarations, informative returns, and census registration using Form 036 or 037.
Do all self-employed workers pay VAT in Spain?
No. Some activities are VAT-exempt, such as certain healthcare or educational services.
What happens if I file a tax return late in Spain?
Late filings generate surcharges, interest, and possible penalties depending on the delay and whether the Tax Agency intervenes.
Understanding your tax obligations as a self-employed professional in Spain is not optional—it is the foundation of operating legally and sustainably. With proper guidance, compliance becomes a routine rather than a burden.
If you need personalized assistance, at Entre Trámites we offer management and tax advisory services for freelancers and SMEs. You can contact us through this contact form for us to call you, or if you prefer, you can schedule a free consultation or write to us on WhatsApp.
