How to register as Self-Employed in Spain?

How to register as Self-Employed in Spain
In this section you will find important information on how to register as self-employed, the procedures with the Social Security, the Tax Agency, the RETA, the contribution basis, the flat rate and the tax on economic activities.

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For most of the self-employed, it is enough to register with the Social Security and Tax Agency through the online process to register as self-employed. However, to have a shop open to the public you will need an opening authorization.

On the other hand, if you are going to be a self-employed employer, it is important to take into consideration that you will have to register as self-employed with the labour agencies of your autonomous community and carry out additional procedures.

Step by Step:

Register as self-employed online

Currently, the Puntos de Atención al Emprendedor (Points of Attention to the Entrepreneur or PAE) certified by the Ministry of Economy and Industry can process online the registration of a new self-employed by means of the presentation of a Single Electronic Document (DUE).

This document simplifies the management and saves visits as it can be presented online and at the same time to register as self-employed with the Tax Agency and Social Security, according to the deadlines established by the Law.

Register as self-employed in Social Security

You must take into account that, 60 days before the start of the activity marked by the registration with the Tax Agency, you must register with the RETA (Régimen Especial de Trabajadores Autónomos or Special Regime for Self-Employed Workers) of Social Security.

This rule is regulated under the Urgent Self-Employment Reform Law for new registrations as of January 1, 2018. 

Note: You will only begin to contribute from the start date of activity marked by registration with the Tax Agency. 

Types and contribution basis

When you register as self-employed, whether online or in person, you will have to define your contribution basis between a maximum and a minimum amount annually. Normally, they are described in the General State Budgets and vary depending on your age and your previous contribution bases.

Note: The minimum and maximum contribution bases for self-employed workers in 2022 are 960.60 euros and 4,139.40 euros.  

A general contribution rate established for 2022 at 30.60% is applied to this contribution basis as a result of the specific rates for which the following mandatory benefits are quoted: 

  1. A specific rate of 28.30% for common contingencies
  2. A specific rate of 1.3% for professional contingencies
  3. A specific rate of 0.9% for cessation of activity
  4. A specific rate of 0.1% for vocational training

Flat rate, bonus in the Social Security contribution of new Self-Employed workers

As a newly self-employed person, you can benefit from the Flat Rate, the bonus applied by Social Security, in which you pay a fee of 60 euros during the first 12 months; at the end of those 12 months, Social Security discounts the contribution base for common contingencies by 50% and from months 18 to 24, the bonus is 30%. 

Note: There are additional bonuses if you are a man under 30 years old or a woman under 35 years old.

Register as Self-Employed in the Tax Agency

You must formally start your activity at the Tax Agency, presenting the census declaration (forms 036 or 037), which will allow you to notify your personal data, the activity you are going to carry out, the location of your business and the taxes you must pay.

If you process your registration online, the census declaration is included in the DUE, facilitating management and allowing you to register as self-employed with both the Tax Agency and Social Security simultaneously.

Every time you change your address or decide to expand your activities, you will have to present form 036 or 037 again with the appropriate modification.

Application for an opening authorization: register as self-employed at the City Council

The opening authorization is a permit provided by the City Council to open a shop in which an economic activity is going to be carried out. You will have to go to the urban planning department or area for processing.

The cost of the opening authorization is calculated for each location taking into account three factors:

  • Commercial importance of the street.
  • Size of the shop.
  • Type of activity.

There are three types of activities: 

  • Harmless, are those that do not generate inconvenience, environmental impact or risk to property or people.
  • Qualified, which are those considered annoying, unhealthy, harmful and/or dangerous (hospitality, industrial activities, certain businesses and services).
  • Exempt activities as those carried out at home when there is no attention to the public or disturbance to the neighbors.

The cost of the municipal permit for qualified activities is higher, as is the number of administrative requirements, including the need to present a technical project signed by an authorized technician.

The construction authorization, on the other hand, is a municipal permit necessary to be able to carry out improvement works in your shop or office. It is generally also processed before the urban planning department.

Note: The permit will be for minor or major work depending on the size of the project, which will influence the amount of fees to be paid. In the case of major works, you will have to present a technical project signed and approved by an authorized technical expert or architect.

Do you need more information about how to register as Self-Employed?

At Entre Trámites we offer various services of management, advice, and support in bureaucratic procedures for self-employed, SMEs, and other types of companies. Contact us! Through our contact form, you can leave your details for us to call you, schedule a free consultation, or simply text our WhatsApp.

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