Autónomo - Complete Guide [v4.0]

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The document contains all the necessary information for registering and managing an autónomo in Spain: instructions, lifehacks and useful tips.

The information has been collected for almost a year by me, members of the IT Autonomos community, and through consultations with gestors. The document is regularly reviewed by gestors and frequently updated - GitHub repository.

If you want to learn about the history of this document, or thank me for my work, check out the secret section.

Information is provided as is and does not replace professional consultation.

Contents

Preparation for registering as Autónomo

To register and manage an autónomo, you can choose between two popular options: a gestor or the Xolo service. Personally, I use the service and am very satisfied.

Before choosing one of the options, I recommend reading the sections about the gestor (especially the criteria for a reliable gestor) and about Xolo.

Xolo

Xolo is a service that fully replaces a traditional gestor, offering convenient and automated management of autónomo for freelancers in IT, marketing, media, design, consulting, and other fields.

Register using the referral link (50 € bonus to your account for registration).

If you are working with a gestor but want to switch to Xolo, see the instructions for switching from a gestor to Xolo.

Gestor

Gestor is a specialist in accounting and taxes who provides personalized support to autónomo in matters of reporting, interaction with the tax authorities, and solving non-standard situations.

If you are looking for a good gestor, check out the reliable gestors section. And if you’re already working with a gestor but are dissatisfied, see the instructions for changing a gestor.

Reliable gestors

In the autonomo chat, there are frequent requests to recommend a good gestor. Finding such specialists can be difficult.

Before starting a collaboration, read about the criteria for a reliable gestor and the entire gestors section.

The list of recommended gestors will always remain small. Gestors on the list must meet reliability criteria. If you have someone to recommend, please share their contact information.

The specialists listed below are trusted professionals whom I have repeatedly consulted on work-related issues. Click the “Contact the gestor” button and fill out the form - the gestor will respond to you within the working day (in rare cases, the next day). If the issue is urgent, please indicate this in your message to expedite the response.

Denis I.

50 € discount on autónomo registration with the promo code “IT Autonomos”, annual tax declaration filing is free forever.

Denis has his own accounting firm serving small and medium-sized businesses.

All prices are excluding IVA.

Contact Tatiana

Tatiana B.

Discount of 100 € for autónomo registration with the promo code “IT Autonomos”.

Tatiana manages a company providing accounting and legal services for over 10 years. For autónomos and SLs, the company handles registration, tax and accounting, provides tax optimization advice, assists with obtaining licenses, and opening bank accounts. It resolves legal issues: advises on local laws, reviews and drafts contracts, represents clients in government bodies and courts. Additionally, the company offers a full range of immigration services, including processing all types of residence permits. All services are provided turnkey thanks to an in-house team of lawyers.

All prices are excluding IVA.

Contact Tatiana

Autónomo registration (step by step)

If you have any questions after reading this document, you can ask them in our chat, contact Xolo support, or ask your gestor.

Registration (basic)

  1. Choose a method of registration and management for autónomo.
  2. Prepare all necessary documents.
  3. Open a bank account.
  4. Submit the application for autónomo registration.
  5. Wait for confirmation letters and SMS from the tax authorities and social security (1-2 days).

Once these steps are completed, your autónomo is successfully registered, and you can start economic activity.

After registration (mandatory)

  1. Obtain a digital certificate.
  2. Check the IBAN in the Seguridad Social account (if you are collaborating with a gestor, they should do this for you).
  3. Download Modelo 036 (form for registering and updating the tax status of an autónomo).
  4. Register Modelo 036 in the bank.
  5. Check the validity of your EU VAT number (if you are collaborating with a gestor, they should do this for you).
  6. Learn to manage tax deductions.
  7. Learn to create invoices.

What follows is not mandatory, but I highly recommend it. Some points relate to benefits you receive as an autónomo. If you pay taxes, why not take advantage of these benefits?

  1. Close a similar economic activity to Autónomo in another country, if it exists (for example, FOP in Ukraine).
    • It is advisable to consult a specialist to determine whether this should be done before or after registering the autónomo. Based on the experience of many, I can say that it would be logical to close such an economic activity in another country.
  2. Download the document with your social security number (NSS) - Tesorería General de la Seguridad Social (I recommend downloading it just in case you need to present this document somewhere).
  3. Obtain a plastic SIP card for yourself.
  4. Obtain plastic SIP cards for family members.

IT Autonomos [Spain] chat

If you are already an autónomo or plan to register in the future, join the chat IT Autonomos [Spain]. There, we exchange experiences and help each other. The chat includes people from different fields and cities in Spain.

Please DO NOT join just for casual chatting. There are many other groups for discussing cars, life in Spain, finding housing, etc.

The purpose of the chat is to share experiences on tax deductions, tips, and any useful relevant information.

Tax payment

Risk of losing the Seguridad Social discount

You can check the IBAN in your Seguridad Social account here: Tesorería General de la Seguridad Social (Entrar en tu área personal -> ver tus datos de autonomo -> Domiciliación bancaria). Ensure that the correct IBAN is listed in your Seguridad Social account, as social contributions will be deducted from this account.

It is important to always maintain a sufficient balance in the account. If there are insufficient funds at the time of withdrawal, you may lose the social contribution discount for the current month. Additionally, there is a risk of a fine for non-payment.

In the first month, many people encounter issues with the deduction of funds. Therefore, it is better to check everything in advance to avoid any problems.

Be sure to read the section on social contributions, which details potential issues and important points.

Social contributions (Seguridad Social)

Social contributions (Seguridad Social) are necessary to ensure access to state social services and protection (healthcare, future pension, etc.). They must be paid regardless of income. Even if you don’t have clients, you are obliged to continue paying contributions while searching for new ones.

First-year discount

Be sure to read about the risk of losing the discount.

During the first year, there is a discount, and the contribution amounts to €86.66 per month. After 12 months from the registration of an autónomo, the contribution amount increases and depends on your income. More details can be found here: Calculadora de cuotas para autónomos.

If your income in the previous fiscal year did not exceed the minimum subsistence level, the discount (tarifa plana) can be extended for another 12 months. You must apply in advance, preferably two months before the end of the first year of the discount. If your income exceeds the minimum subsistence level in the following year, you will have to cancel the discount and start paying the full amount. The maximum duration of the discount is 24 months from the date of autónomo registration.

If you close your autónomo within 12 months of registration, you will not be able to reactivate the discount for 3 years.

Deduction of social contributions

  1. The bank account for deductions must be in your name and associated with your NIE (not passport). When registering an autónomo, it’s possible to specify someone else’s account (e.g., your spouse’s), but it is advisable to avoid this unless necessary.
  2. The SS payment invoice is generated on the 14th of each month, with deductions made on the last working day of each month.
  3. If the autónomo registration occurs in the second half of the month, the contribution will be charged at the end of the following month as a single payment for the days of the current month and the entire next month. For example, registering on September 20 means payment at the end of October for 10 days of September and the full month of October.
  4. If registration happens after the 1st of the month, the first payment will be proportionally reduced (e.g., mid-month registration will result in a charge of about €43.33).
  5. In case of technical delays in registration, payment may be charged later. For instance, if you applied in the first half of the month but completed registration in the second half, the payment will be taken at the end of the following month for the current and next full month. This has been reported in our chat, so do not worry.

What to do if the SS payment fails

  1. Contact your gestor for immediate assistance. Gestors can take action to avoid penalties.
  2. Check the Seguridad Social portal for invoices. If invoices are absent, there is no debt.
  3. If an invoice is on the portal but the payment wasn’t charged, contact your bank to check if a direct debit attempt was made.
  4. Update your IBAN in Seguridad Social’s personal account. Note that updating the account is not immediate, and the next payment may still be charged to the old account.
  5. Check for notifications from Seguridad Social to ensure there are no issues. Notifications can be delayed by up to two months.

IRPF (income tax)

IRPF (Impuesto sobre la Renta de las Personas Físicas) is a personal income tax in Spain. The tax is progressive, meaning the rate increases with higher income levels.

IRPF is divided into two main categories:

The tax is calculated based on net profit (after deducting all permitted expenses).

Progressive scale and rates

IRPF rates may vary depending on Spain’s autonomous community and can change annually.

Approximate table (find the current one in official sources):

Each taxpayer has a non-taxable minimum, which depends on personal circumstances, such as family composition. On average, the first €8000-€9000 of income are tax-free. If, for example, annual income is €12,000, the 19% tax rate will only apply to the remaining €3,000 (€12,000 - €9,000 = €3,000).

A progressive tax rate means that as your income increases, a higher tax rate applies to the corresponding income segment. For example, if your annual income is €50,000, the tax is calculated as follows:

IRPF payment

  1. In case of any problems with IRPF payment, contact your gestor immediately for assistance.
  2. For autónomos, the tax is automatically debited from the bank account every quarter on the 20th of April, July, October, and (in January, the debit day differs) at a rate of 20% of income. For direct debit to work, it is important to submit quarterly returns on time. If the 20th falls on a weekend, the deduction will be postponed to the next business day. The exact calendar is available on the tax office website.
  3. You can pay the tax manually (and even more than 20%), but this may come with additional challenges, so it is recommended to use the standard scheme.
  4. If there are insufficient funds at the time of the tax deduction, you may be fined.
  5. After submitting the annual return, a recalculation is performed: if there was an underpayment of IRPF, you will need to pay the difference, and in the case of an overpayment, the excess will be refunded.

Paying taxes for the entire year or from the date of autónomo registration

When you register as an autónomo, there is a chance that you will become a tax resident for the current year starting January 1st (even if you registered as an autónomo in the middle of the year). It is difficult to say in advance whether the tax authorities will consider you a tax resident or not, as it depends on many factors and is generally a rather complex topic (you can read more here). A tax resident must pay taxes on income for the entire year (even on income received in other countries).

Some people take a risk in this situation and do not declare their income before registering as an autónomo (there is a risk that they will be audited later). Others honestly declare everything and pay taxes on previously earned income. It is better to choose the option with the least amount of risk.

If you decide to hide your income from other countries from the beginning of the year, there is always a risk that the tax authorities will find out about it, and you will be held accountable.

Fee for incoming funds to a bank account

A fee of 20-30 € is charged for incoming funds through an international SWIFT payment (for example, from the USA). This happens because the payment fee must be paid by either the sender or the receiver, and in some cases, it falls on the receiver. It cannot be avoided. However, this fee can be deducted from taxes.

How much tax will need to be paid for the year?

It is very individual. It depends on your income (since the rate is progressive). It also depends on which tax deductions you can apply (details are in this document). No one can tell you exactly in advance.

You can approximately calculate the taxes you will need to pay (considering social contributions) using calculators. For example, here: https://autonomoinfo.com/en/

Tax reporting

Invoice date

In Spain, accounting and tax reports are based on the invoice issue date, not the date when funds are credited to the bank account.

If an invoice is issued in the current quarter but the payment is received in the next one, this is acceptable. However, if the funds were received in the previous quarter but the invoice is issued in the current one, this is a violation.

When issuing invoices for services provided over a calendar month, it is recommended to date the invoice the last day of that month (e.g., the invoice date for services provided in January would be January 31).

It is ideal to create and send invoices to the client and gestor on the last day of the month. If this is not possible, it is important to issue an invoice for the previous month as early as possible in the new month. For example, an invoice for January I usually create by February 3.

If there is an error in the invoice (e.g., an incorrect amount), contact your gestor immediately to report this.

Until the 20th day of the first month of the new quarter, it is theoretically possible to include new invoices in the previous quarter if the accounting is done correctly. This is relevant for those on a quarterly tax reporting system. In this system, invoices are not sent directly to the tax office - they are used by the accountant for filing declarations. However, the monthly system has its specifics: invoices for the past month must be sent to the tax office within the set deadlines.

Invoice currency

You can issue invoices to your clients in any currency (e.g., dollars, pounds, or euros). However, all accounting in Spain will be maintained in euros. If your invoices are, for example, in dollars, the gestor will convert the dollar to euros at the current exchange rate.

Suppose you issue an invoice to a client for $1,000, and the client sends $1,000 to your bank account. The gestor will submit the invoice to the tax office in euros (based on the USD-EUR exchange rate valid on the invoice date). Funds may arrive in your account a few days after the invoice is issued, during which time the USD-EUR rate may have changed. As a result, you may receive slightly more or slightly less in euros. In this case, you will need to inform the gestor, who will register the difference as an expense or additional income, depending on the situation.

Additionally, due to the added complexity of invoices in other currencies (not in euros), if you have many such invoices per month, the gestor’s services may cost more.

Invoice language

For the Spanish tax authorities, it does not matter whether you issue invoices in English or Spanish. This applies to the invoices you send to your clients so they can pay for your services. Personally, I create invoices in English, so do whatever is more comfortable for you.

Quarterly declarations

As a rule, an autónomo is required to submit several declarations each quarter, depending on the type of activity, business structure, and other obligations. Below is a list of some of the most likely declarations you may need.

Modelo 130: A declaration where the income for the quarter is indicated, minus expenses for the calculation and payment of IRPF. Submitted by autónomos who do not use the direct IRPF withholding scheme based on invoices.

Modelo 303: IVA declaration. All autónomos and companies are required to submit it, except for those whose activities are exempt from IVA (for example, doctors or landlords of tourist property). It indicates the amount of IVA collected from clients, the amount of IVA paid on business purchases, and the final calculation - how much needs to be paid or refunded.

Modelo 349: This declaration is submitted monthly, quarterly, or annually if you provide services or supply goods to clients in other EU countries without charging IVA.

Modelo 111: Submitted by every autónomo who has employees or contractors from whom IRPF is withheld. This declaration applies to all those from whom IRPF is withheld, including freelancers and contractors who invoice you with IRPF withholding.

Modelo 115: This declaration is required if you rent commercial premises and are obligated to withhold 19% retenciones on rental payments.

Quarterly declarations are submitted during the first 20 days of April, July, October, and January for the previous quarter.

Annual declaration

The Renta (annual declaration - Modelo 100) is submitted once a year. The submission process is the same for both gestors and Xolo. In most cases, this is a separate paid service.

You will receive a large questionnaire in which you will need to provide information about your family, children, and spouse, as well as answer questions that affect the calculations. This questionnaire needs to be carefully filled out. You will be consulted on all the nuances (e.g., what tax deductions can be applied) and helped to fill out the questionnaire. After that, a draft version will be sent to you for review (it will contain all the calculations and the final tax amount). After your review and confirmation, the declaration will be sent to the tax authorities, and you will be informed about the tax payment date.

Later, the tax authorities will deduct the funds from the specified account (in case of underpayment of taxes), or, conversely, will return any overpaid amounts (within 6 months). Make sure that the required amount is in the account, otherwise, serious problems may arise.

Do not worry that there is currently no detailed information in the document about filling out Modelo 100. I will begin working on this in advance, so by the time you need to submit this declaration, a detailed guide will be available here.

Property in other countries

When you file your tax return for the first year, you must declare any property acquired in other countries (e.g. real estate).

In case of selling real estate in another country, you will need to pay tax in Spain. However, if you sell your main residence and reinvest those funds in a home in Spain, you can avoid paying taxes on the sale.

Tax audits

The statute of limitations for tax audits is 4 years.

There is a popular belief that the more you deduct from taxes, the higher the theoretical likelihood of a tax audit for you. However, according to information from gestors, there is no such correlation. There are many autónomos who deduct almost nothing, but the tax authorities audit them, and there are those who deduct a lot, but have not been audited.

Risk of tax audits if deducting rent from taxes

I heard that some gestors do not recommend deducting housing rent from taxes and claim that it increases the risk of tax audits.

I became curious about how reliable this statement is and where this information comes from. I asked Xolo support and some gestors I know. None of the sources could provide statistics confirming that rent deductions truly increase the risk of tax audits.

To simplify the verification process by the tax authorities, the standard sets that the maximum area used for economic activity cannot exceed 30% of the total apartment area. It is not necessary to keep documents to justify the used space, but it is required to keep bills for electricity, water, and internet, which will be accounted for proportionally to the declared area. Hacienda may conduct inspections but cannot inspect the home without a warrant.

My conclusions:

  1. I don’t understand why some are so afraid of tax audits. It’s enough not to hide your income, apply tax deductions correctly, keep records carefully, and avoid using gray schemes. In that case, audits are not scary.
  2. I suspect that some professionals forget an important truth: “after” does not mean “because of.” They likely create a narrative around the deduction of housing rent from taxes and the associated tax audits.
  3. Remember that it is always important to pay attention to the sample size on which conclusions are based. Even if one gestor had several clients who deducted housing rent and faced tax audits, this does not indicate a pattern. It does not guarantee that such a situation will occur with all or most gestors. For reliable conclusions, a representative and sufficiently large sample is required.

Tax deductions and benefits

The tax deduction mechanism in Spain allows an autónomo to reduce their taxable base by including certain expenses related to professional activity (e.g., office rent, purchase of equipment, service subscriptions).

To deduct expenses, it is necessary to provide full invoices (indicating your NIE, name, and autónomo registration address) to your gestor or upload them to the Xolo dashboard. In rare cases, bank statements may be acceptable instead of full invoices (this is specified separately below). It is recommended to provide invoices for your expenses in Spanish. This will help avoid potential difficulties during tax inspections. If invoices are in another language, they may need to be translated into Spanish in the event of an audit.

If you use professional services (such as lawyers, consultants, engineers, and other specialists) or rent a commercial property, you will be issued invoices that may include retentions (retenciones) at rates of 7%, 15%, or 19%. Send these invoices to your gestor or Xolo on time to avoid penalties for delayed registration.

Some believe it is not worth bothering with tax deductions, thinking the amounts are small. From my experience, aside from direct savings, there may be other positive side effects. For example, after I transferred the electricity contract to my name, I also decided to switch to a more favorable tariff (this became easier to do because the contract was now under my name). As a result, monthly expenses decreased from 180-200 euros to 100-120 euros per month (almost half). Add the tax deductions to this.

Below is a list of expenses that I deduct from taxes or know about. Feel free to share your experiences in the chat if you have something to add.

In addition to the information below, I also recommend checking here: Expense Categories

Lifehacks with invoices

A couple of lifehacks that might come in handy if you need to deduct something from taxes, but the service provider does not provide the option to download a full invoice with your NIE and all the necessary details.

Lifehack #1

Write to the support of the service whose costs you want to deduct from taxes and ask them to generate an invoice with all the required information (your name, address, NIE). Often this method works, and they generate a custom invoice with all the necessary information.

Lifehack #2

Enter your NIE in the “address line 2” field. One popular service, for which I needed to deduct expenses from taxes, even recommends this method in their FAQ.

I have used both methods. However, I am not sure if the second lifehack is completely legal (if you know for sure, please let me know - I will update the information here).

Gestor/Xolo

If you have an individual gestor, they will deduct the expenses for their services from your taxes (just confirm with your gestor to be sure).

If you use Xolo, they automatically deduct the expenses for the monthly subscription (this is visible in the dashboard).

Fee for transfer to a bank account

If you receive money via an international SWIFT transfer (for example, one of my clients sends money from the USA to my account in a Spanish bank), a commission may be charged for this transfer (around 20-30 euros).

This commission can also be deducted from taxes, amounting to several hundred euros a year.

To deduct this from taxes, you need to provide your gestor or Xolo with a bank statement indicating the commission for the transfer.

Seguridad Social

Monthly social payments can and should be deducted from taxes.

To deduct this from taxes, you need to provide your gestor or Xolo with a bank statement (a full invoice is not required).

Reducción por inicio de una actividad económica

New autónomos (those who have not previously conducted autónomo activity in Spain or similar activities in other countries) or those who have conducted unprofitable activities can qualify for a 20% reduction in the taxable IRPF base in the first two years. This reduction does not apply if more than 50% of income in the tax period comes from an individual or organization from which employment income was received in the previous year. The maximum amount to which the reduction applies is 100,000 euros per year.

To apply this discount, you need to discuss it with your gestor or Xolo when submitting the annual tax declaration.

More details: Agencia Tributaria: 7.4.2.7. Reducción por inicio de una actividad económica

Waste tax

If you decide to deduct rent, water supply, and electricity from taxes, you will likely need to pay the waste tax.

The waste tax is a municipal tax charged for waste collection and disposal. It may be proportional to the area used for professional activity.

It is difficult to say in advance whether you will need to pay this tax, because it depends on the specific municipality. It even happens that in one city, some people need to pay this tax, while others do not.

In average, waste tax is 91 euros per year.

Rent

If you want to deduct part of the rent from taxes as expenses for your autónomo, this must be permitted by your lease agreement.

It is necessary to carefully read the agreement and ensure there is no clause prohibiting economic activity in the residential space. If such a clause exists, you can sign an additional agreement with the landlord (as I did) allowing economic activity.

Formula for calculating the deduction amount:
[rental cost in euros] × 30% × [% of the apartment used for economic activity]

Step-by-step instructions:

  1. Analyze the lease agreement for a clause prohibiting economic activity. For this, you can use ChatGPT, contact your gestor or Xolo.
  2. If the lease prohibits economic activity, ask for an amendment to allow it (usually a paid but inexpensive service).
  3. Sign the amendment to the contract (for example, using an electronic signature on a computer).
  4. Send the document to your landlord for their signature.
  5. Send the signed amendment to the gestor so they can consider it for future rent deductions.
  6. Each month, provide a bank statement showing the rent payment to your gestor or upload it to the Xolo dashboard (an invoice is not required, just the statement).

Don’t invent reasons why the landlord might refuse to sign the additional agreement - just ask them. Often, people make assumptions without checking, thereby missing the opportunity to save money.

Water supply

If the contract with the water supplier is not signed by you, you will not be able to deduct these expenses. In my experience, the procedure for transferring the contract is quite simple (just contact support, and they will help you do it).

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

Electricity

If the contract with the electricity provider is not signed by you, you will not be able to deduct these expenses. In my experience, the procedure for transferring the contract is quite simple (just contact support, and they will help you do it).

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

Internet

If the contract with the internet provider is not signed by you, you will not be able to deduct these expenses. In my experience, the procedure for transferring the contract is quite simple (just contact support, and they will help you do it).

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

Medical insurance

You can deduct expenses for health insurance (500 euros per year for yourself and the same amount for family members under 25 years old).

I do not deduct this because I only use public healthcare in Spain (healthcare here is one of the best in the world).

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

Food, lunches

You can deduct Food & Drinks and business lunches with clients. A business lunch must be a meeting with a client. There should also be proof (e.g., an email with the client confirming that you agreed to meet at a restaurant to discuss work matters).

Regarding Food & Drinks, it refers to bars, restaurants, and hotels (food purchased in a supermarket does not qualify). However, you will need to justify to the tax authorities that these were necessary expenses and were incurred during working hours.

I do not deduct any of this because I do not see a way to adequately justify it to the tax authorities. If you have experience with such deductions, please share.

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

You can read more about it here Business lunch with clients and here Food & drinks.

Equipment, furniture

If the expense does not exceed 300 euros, it can be deducted immediately. If it is more expensive, the deductions are spread over 4 years and deducted gradually. Detailed information can be found here: Computer hardware & tangible assets.

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

Other professional expenses

You can deduct other expenses related to professional activities from your taxes.

For example:

An important point is that all these expenses must be necessary for your professional activity.

To deduct this from taxes, you need to provide your gestor or Xolo with a full invoice (with your NIE, full name, and autónomo registration address).

Regional quotas

Regional quotas are tax deductions established by the autonomous communities of Spain and may vary depending on the region. These can be used by taxpayers residing in the relevant region if their annual income does not exceed the established limits. For example, in Valencia, for many deductions, the annual income should not exceed 30,000 euros for individual declarations and 50,000 euros for joint declarations. These limits and types of deductions may vary by region.

Regional quotas can only be applied when submitting the annual declaration (Renta).

Examples of deductions for Valencia:

More about Valencia regional quotas here: Agencia Tributaria: Comunitat Valenciana. Information about other regions can also be found there.

Bank account for autónomo

I strongly recommend reading this entire section carefully, as it is a complex topic with many nuances.

If you want to save time and not read the entire section:

  1. Go to a Spanish bank.
  2. Open a regular personal account.
  3. Don’t mention anything about autónomo when opening the account, you will handle this later.
  4. If you already have a personal account in a Spanish bank, use it for autónomo registration.
  5. Done, proceed to the next steps for autónomo registration.

If you have any questions, read the information below, where everything is explained in detail.

Why you need a Spanish bank account

Regardless of whether you receive payments for services to a Spanish account or to a foreign bank/payment system, you must have an account in a Spanish bank. First, a Spanish account is required for autónomo registration. Second, it is from a Spanish account that payments for Seguridad Social will be automatically debited. Also, it is more convenient to pay IRPF from a Spanish account.

Which account to use for receiving payments

To receive payments for autónomo services, you can use any bank or payment system in almost any country in the world (such as Wise, Revolut, Payoneer, PayPal, and others). Accounting in Spain is based on what you declare, not on a specific account where you receive payments.

If you plan to apply for financing from a Spanish bank in the future (for example, a mortgage, here you can read about my experience obtaining a mortgage for an autónomo), it is better to receive payments directly into a Spanish bank account from the start.

There is always a possibility that, in the future, you may have to show your account transactions to the tax authorities for the account where you receive autónomo payments (even if this is a foreign payment system or bank). With a Spanish bank, the tax authorities will automatically see everything. With a foreign bank, if you have other deposits aside from autónomo income, be prepared to explain the source of these deposits to the tax authorities.

Dedicated account for autónomo

If it’s more convenient for you, you can open a separate account specifically for autónomo activities. However, this is not required. You can use your primary personal account for both receiving autónomo payments and for personal expenses - that’s what I do.

If your business involves numerous daily banking transactions, it will definitely be more convenient for you to open a separate account.

Some banks may offer special accounts for autónomo with unique rates. However, an autónomo account and a regular personal account differ only in how the bank classifies them (for the tax authorities, they are simply personal accounts). In Spain, the approach to account usage is different from, for example, Ukraine, where a dedicated account is required for business activities.

Joint account

It is not recommended to use a joint account with your spouse for receiving autónomo payments. Technically, it’s possible, but there are minimal risks, such as a banking error that might cause your spouse’s NIE to be listed as the primary account holder instead of yours. Additionally, if you have separate property arrangements, a joint account cannot be used.

However, I personally use this option and receive payments into a joint account because it’s more convenient for me. Technically, it’s allowed, but it’s important to be aware of the potential risks.

Choosing a bank

It is recommended to use one of the Spanish banks approved by the Spanish Tax Authority.

Initially, I used Santander, but later switched to CaixaBank (when I obtained a mortgage, you can read more about it here).

I don’t have specific recommendations on Spanish banks. Remember, large banks will always have both positive and negative reviews from customers. For example, I was completely satisfied with Santander’s services, but I know people who encountered real issues and were unhappy.

The main point is to choose a bank where the fees and terms suit you.

I do not recommend opening an account at a central branch, as the managers there may have a heavy workload. The optimal choice is to open an account at a branch on the city outskirts and establish a connection with a manager (for instance, my manager responds quickly to WhatsApp messages).

Opening an account

If you want to save time, simply go to the bank, wait in line, and open a regular personal account. Don’t mention anything about autónomo when opening the account (you will address this later, in a separate step of the autónomo registration instructions).

If you’d like to know more about the details and why I recommend this approach, read the information below. However, I strongly suggest sticking to the simplest process to save time and hassle.

  1. I do not recommend opening an account online, as it will most likely still need to be activated in a branch. There have been cases where issues arose after opening an account online, and the manager advised closing the online account and opening a new one at the branch. In the end, this took more time than if the client had just gone to the bank initially.
  2. Some managers have refused to open an account, stating that autónomo registration is required first.
  3. Some banks allow a preliminary account opening for autónomo purposes. They provide an IBAN, which can be used for autónomo registration (but the account is not fully opened). After autónomo registration, you must go to the bank and bring the necessary documents to fully activate the account.
  4. Even within the same bank, different managers may handle the same operations differently, and some may be unfamiliar with certain procedures.

Banks and tax reporting

In Spain, taxes are only paid on deposits for which you provide an invoice to the tax authorities (for autónomo income). Therefore, the account in a Spanish bank where you receive autónomo payments can also be used for personal expenses. It’s not a problem if a friend transfers you 100 euros for lunch - you won’t need to pay taxes on such payments.

All banks report information on all your accounts to the tax authorities. It doesn’t matter if the account is used for autónomo activities or personal needs. If a significant discrepancy is observed between income and expenses across all accounts, this could attract the attention of the tax authorities.

If, as an autónomo, you decide to receive autónomo income on one account and other payments on a separate account (in a different bank), keep in mind that the tax authorities will see all transactions. Additionally, I recommend avoiding frequent transfers from friends via Bizum when possible.

Receiving income in USD (and other currencies besides EUR)

When receiving income in USD or other currencies (other than EUR), it may be more advantageous to open an account with Wise, Revolut, or another payment system/bank. You can receive USD, for example, in this account, then convert it to EUR and transfer it to a Spanish bank account. Many people recommend this approach, as receiving foreign currency in a Spanish account is less favorable due to high fees and poor conversion rates. This method is entirely legal from the perspective of the Spanish tax authorities.

Revolut: I recommend the Revolut Premium subscription, as it reduces currency conversion fees.

Revolut Registration (referral link)

Wise: Its advantage is that the balance earns approximately 4% annual interest.

Wise Registration (referral link)

Which option is more beneficial depends on your salary, the amount you plan to keep in dollars/euros, and the transfers you make.

Receiving income in EUR

Receiving income directly in EUR is the most convenient option. In this case, you can immediately receive payments into a Spanish bank account.

Account freezes and deposit limits

Deposit limits

  1. The smaller the amounts and the less frequent the deposits, the lower the likelihood of issues.
  2. Everyone’s experience varies, depending on the specific bank, branch, manager, and other factors. In the chat, people mentioned cases where they deposited between 5,000 and 10,000 euros at once into Spanish bank accounts without any document requests. However, there were also instances where accounts were frozen, requiring a visit to the bank and the provision of additional documents. Some cases even involved requests for documents after deposits of a few hundred euros, though these were rare exceptions.
  3. If you are not working and your total annual deposits amount to around 10,000 euros, the chances of questions from the bank or tax authorities are minimal. The tax office’s goal is to find those who evade taxes and impose fines, but the fines on small sums would be low and not worth the effort. However, if you are an autónomo and earn, for example, 20,000-30,000 per year, and you also deposit an additional 10,000 euros in cash at an ATM, this is likely to raise questions.

About account freezes

  1. It’s recommended to notify your bank manager in advance about large transfers or deposits and clarify which documents might be needed.
  2. When opening an account, the manager may ask about the sums you plan to receive and from which countries. Honest answers can reduce the chances of account freezes.
  3. Transfers from high-risk countries may increase the likelihood of account freezes.
  4. Every year, banks update client information (requesting documents, income sources, place of employment, etc.). If a client ignores this request, the bank may remind them several times and then block the account until a personal visit and document submission.
  5. Try to provide the bank with as many up-to-date documents as possible. Proof of residence, a utility bill, Vida Laboral, Modelo 036 can all help reduce the chances of a freeze. There have been cases where accounts were frozen due to a lack of one of these documents, without any notification (neither in the app, by mail, nor via SMS).
  6. In any unclear situation, contact your manager or bank support.

Pushing additional services when opening an account

Unfortunately, in many banks, managers may try to push additional services, such as health insurance. Sometimes, managers even refuse to open an account unless insurance is purchased from the bank.

This happens because the manager receives a commission for sold banking services.

Don’t rush into getting insurance from the bank, especially if it’s related to your professional activity. There can be many details that the manager may not know. You may end up with insurance that doesn’t suit you or doesn’t cover damages as expected. It’s better to consult with insurance specialists.

If you want to build a better relationship with the manager, or if an additional service offers some discounts, you may consider it. However, if you don’t need these additional services and the manager insists, feel free to file a complaint with the bank’s support.

For example, I had to take out life insurance and a security system when I obtained a mortgage from the bank. By law, this is not mandatory, but before approving the mortgage, the manager insisted on it, and I had no other options because I really wanted to get the mortgage :)

Registration of Modelo 036 in the bank

After registering as an autónomo, you will need to register the Modelo 036 with your bank. This way, the bank will know that you are now an autónomo and that you will be receiving transfers related to your economic activity into your account.

In some banks, this can be done online (check with support). But I would recommend another method, which, in my opinion, is more reliable. Visit the branch, send the Modelo 036 to your manager by email in electronic form, and wait for the manager to enter the necessary data into the banking system. If you want, you can bring a printed document, and the manager will scan it.

If you don’t do this, there is a risk that the account could be blocked (there have been cases like this shared in the chat).

It may happen that the manager refuses to enter the data from your Modelo 036 into the banking system (for example, they might say: come to me when the first payment as an autónomo arrives). In this case, you must insist that the manager does it right away.

After the manager has entered your data into the banking system, I recommend checking the status of your account in the bank’s app. There have been cases when the manager assured that everything was ready, but the client’s information had not been updated, and they had to go back to the bank.

How exactly to check the correct registration of the Modelo 036, ask your manager or bank support. An example for Santander: Menu -> Personal Area -> Professional details -> CNAE/CNO business activity code (should be PROFESIONAL LIBERAL O AUTÓNOMO), Last profession (should be your type of activity, for example, ACTIVIDADES DE PROGRAMACIÓN INFORMÁTICA).

Gestor

В этом разделе освещены специфические темы и нюансы, с которыми вы можете столкнуться если будете вести аутономо с хестором.

Criteria for a reliable gestor

When searching for a gestor, always ask if they meet all the criteria described below. If they do not meet any of the criteria, I recommend looking for another specialist.

Gestors from the list of reliable gestors fully meet all the criteria described.

Gestor’s liability

A good gestor should have liability insurance in case, for example, they make a mistake in reporting. If this mistake leads to financial damage (e.g. fines), the insurance should cover the damage. Such insurance may include a deductible (around 200-300 euros). Therefore, in practice, a responsible gestor, if they make a mistake that causes minor damage (within 200-300 euros), will simply cover this damage out of their own pocket.

Before starting collaboration, be sure to ask the gestor to provide the policy number of their insurance (if they have one). Examples can be found in the reliable gestors section.

Registration of Autónomo (gestor)

The procedure for registering an autónomo with a gestor is as simple as possible because the gestor will do everything for you.

  1. You will need to provide the gestor with scans of documents for autónomo registration.
  2. The gestor will ask you for all the necessary information and advise you on the types of economic activities (epígrafes IAE) under which the autónomo will be registered. They will also point out other nuances that may arise during the registration process.
  3. The gestor will register the autónomo for you (this is done very quickly, and then you will need to wait a little).

Some gestors can register the autónomo for you without your personal digital certificate. They can do this if they are registered in special registries that allow them to register autónomos for their clients with only scanned documents. You can find such a gestor in the section reliable gestors.

If your gestor is not registered in the appropriate registries, they will need your digital certificate to register the autónomo. Carefully read the section about providing a digital certificate to the gestor before proceeding further.

Changing the gestor

If for some reason you are dissatisfied with your current gestor, you can easily change them. Be sure to read the reliable gestor criteria before searching for a new one.

  1. Find a new gestor you trust. You can ask your acquaintances or search in the reliable gestors section.
  2. Ask your current gestor to prepare the following list of documents:
    • Libro diario o Libro de gastos e ingresos (for the last 6 years)
    • Libro de facturas emitidas (for the last 6 years)
    • Libro de facturas recibidas (for the last 6 years)
    • Libro de bienes de inversión con amortizaciones (for the last 6 years)
    • Todas las facturas recibidas en formato excel, pdf o jpeg (for the last 6 years)
    • Todas las facturas emitidas en formato excel, pdf o jpeg (for the last 6 years)
    • Libro de operaciones intracomunitarias (for the last 6 years)
    • Nominas, si habían trabajadores (for the last 6 years)
    • RLC y RNT, si habían trabajadores (for the last 6 years)
    • Balance de sumas y saldos actualizado
  3. Provide the prepared documents to your new gestor.
  4. Terminate the contract with your previous gestor and sign a contract with the new gestor.

Problems with gestors

As in any profession, among gestors, you can find both responsible and qualified specialists as well as less conscientious ones. I would not wish anyone to encounter a problematic gestor because, most likely, you’ll have to resolve tax issues on your own.

While it is impossible to completely avoid risks, you can minimize them by:

  1. Collaborating only with gestors who meet key reliability criteria.
  2. Understanding the processes yourself at least at a basic level and periodically checking what and how your gestor fills out. For this, read this document in more detail.

Below are examples of real situations encountered by clients who found themselves in unpleasant circumstances. All names and data have been anonymized.

It is important to remember critical thinking: in each situation, the fault may lie with either the gestor or the client. It is difficult to definitively assess who is right from the outside. But after studying these cases, it will be easier for you to avoid similar problems.

Situation 1: Errors in opening or closing autónomo

A frequently discussed problem in the chat is the incorrect opening or closing of an autónomo. In such cases, the client may lose a discount on social payments or face fines. Often, gestor errors result in extra money being withdrawn from the account, for example, if the autónomo was closed late.

Most of these situations are not critical, with damages amounting to a few hundred euros. If the gestor is responsible, they will cover the damage; otherwise, you will have to cover it yourself.

Situation 2: Complete absence of any accounting work

A client managing several companies had long been doing accounting through one gestoría. This gestoría constantly changed staff, responses were often delayed, and contact with the client was conducted not by an accountant, but by a translator fluent in Russian and Spanish.

At some point, the client got fed up and decided to switch to a new gestor. It turned out that for the current year, no accounting work had been done at all, despite the year already nearing its end.

Moreover, the old gestoría took a long time to provide the new gestor with the necessary documents to complete the transition. After some time, the old gestoría claimed that the problem was that the client was sending invoices in the wrong format. They claimed to have warned the client, but since the errors were repeated, they simply stopped addressing the issue.

How it all ended is unknown.

Situation 3: Serious errors in declarations

The autónomo had a large income, but the gestor indicated an income of only X 000 euros (amounts are intentionally omitted here) several times in the declarations. After an audit, the tax office found discrepancies and stated that the actual income for the year was X00 000 euros. As a result, the tax office ordered the autónomo to pay the missing tax, as well as a fine, the amount of which depended on the underpaid tax. If the autónomo had immediately agreed to pay the tax and fine, the fine would have amounted to 25,000 euros.

For some unknown reason, the client was reviewing tax office notifications and communicating with them directly instead of through the gestor. The gestor refused to deal with it, stating that he did not have time to read the notifications.

The client also missed the first two notifications from the tax office, paying attention only to the third one, which turned out to be critical. When he turned to the gestor for help, the gestor replied that he could no longer help. The client decided to respond to the tax office on his own.

Later it turned out that the gestor had repeatedly made mistakes, entering incorrect amounts on the invoices. When the new gestor double-checked the data, it turned out that the client’s actual income was about half of what the tax office had stated when issuing the fine. If the client had contacted a competent gestor in time, the size of the fine could have been reduced.

The new gestor consulted a specialized tax lawyer. However, the lawyer explained that there was little chance of changing the situation since the client had already started negotiations with the tax office on his own and had provided incorrect answers. Even if corrected data were submitted, it was unclear whether the tax office would reconsider them.

If a lawsuit were filed, it would be aimed not at establishing the correctness of the original data, but at disputing the tax office’s decision, which was based on the answers provided by the client.

How it all ended is unknown.

Creating an invoice (gestor)

To create invoices, your gestor will provide you with a template or recommend a service for generating them. If using a template, you need to fill in your data (e.g., service cost and date) before sending the invoice to your clients. It is better to put your gestor in a copy of email when you send invoice to clients. After receiving the invoice, the gestor will submit the necessary reports to the tax authorities.

Xolo

In this section, specific topics and nuances are covered that you may encounter if you manage an autónomo through the service.

Is Xolo suitable for you

Xolo works for freelancers who are already self-employed or who want to register as self-employed and meet the following criteria:

List of fields for which service is ideal:

Registration of Autónomo (Xolo)

First, you need to register on the platform:

  1. Register using the referral link (50 € bonus to your account for registration).
  2. Click the Sign Up button at the top right.
  3. Choose the Global plan (59 euros + VAT) - this plan is necessary if your clients are outside Spain.
  4. Check that the registration page has the section “We detected a referral code:” with the filled value.
  5. Enter your first name, last name, email, phone number, click Sign Up - then a login link to the Xolo dashboard will be sent to your email.
  6. Do you reside in Spain? (living here for more than 183 days in a year) or plan to be? - YES
  7. Are you registered as an autónomo in Spain - NO
  8. Do you plan to immediately have dependent employees (on payroll)? - NO
  9. Do you have dependent employees (on payroll)? - NO
  10. What is your expected annual income? - Any value, income may change over time (and this is normal for an autónomo).
  11. Check your email. You’ll receive a link to log in to the dashboard.

After registration, you need to fill out the form to apply for autónomo registration:

  1. Log in to the Xolo dashboard using the link sent to your email.
  2. After logging in, click “Register as Autonomo”.
  3. Enter your Spanish phone number, then send the verification code.
  4. Business activity - for most, “PROGRAMADORES Y ANALISTAS INFORMATICA (763)” will be suitable (but there are many other options in the list, choose what fits you).
  5. Comments - can be left empty.
  6. Tax country - Spain.
  7. NIE and Citizenship - obviously, NIE and your citizenship.
  8. Business address - the address where you will conduct economic activity (business address can be different from where you live, this is normal).
  9. Referencia catastral - if there is a problem finding by address, you can find your building and apartment on the map here and copy the Referencia catastral - Sede Electrónica del Catastro.
  10. Social Security Number - if you don’t have an NSS, you need to check the box that you don’t have it and fill in the data (you can check if you have it by logging in here - Tesorería General de la Seguridad Social).
  11. Parents’ names - preferably as in the international passports.
  12. Forecast of monthly income in EUR - put it as you see it now, income may vary in the future.
  13. Forecast of monthly expenses in EUR - can be left empty. Personally, I did not know in advance what my expenses would be.
  14. I will have customers outside Spain in the EU (for EU VAT registration). I recommend activating this item right away. This is in case you have clients in the EU, so you don’t have to pay VAT. EU VAT registration takes 1 day.
  15. I want to use 7% IRPF on invoices - if you don’t have Spanish clients, you don’t need to check this box (you can read more here).
  16. Work permit - your TIE (if you don’t have a TIE, but have an NIE and Temporary protection, that is also enough; in our chat, there are successful cases of opening autónomo through Xolo with only NIE and Temporary protection).
  17. I’d like to schedule my registration - if you want to register autónomo now but start activities later (e.g. in a couple of months). You can choose the date from which autónomo will be activated (in this case, you can save on social contributions if you register autónomo in advance).
  18. Total m2 of the house - the exact value can be found here Sede Electrónica del Catastro.
  19. Total m2 of working space - the area of your working space (e.g. the area of the room where you will work). Keep in mind that by law, you cannot use more than 30% of the apartment area for economic activity. The value you specify in this field will be taken into account when deducting apartment rental expenses from taxes (if you decide to deduct them).

After filling out the form and completing the identity verification process, you will need to pay for the subscription.

Gestor to Xolo transition

If you decide to transition from your gestor to Xolo, the process is very simple and quick.

  1. Register using the referral link (50 € bonus to your account for registration):
    • Click the Sign Up button at the top right.
    • Choose the Global plan (59 euros + VAT) - this plan is necessary if your clients are outside Spain.
    • Check that the registration page has the section “We detected a referral code:” with the filled value.
    • Enter your first name, last name, email, phone number, click Sign Up - then a login link to the service dashboard will be sent to your email.
    • Do you reside in Spain? (living here for more than 183 days in a year) or plan to be? - YES
    • Are you registered as an autónomo in Spain - YES
    • Do you plan to immediately have dependent employees (on payroll)? - NO
    • Do you have dependent employees (on payroll)? - NO
    • What is your expected annual income? - Any value, income may change over time (and this is normal for an autónomo).
  2. Log in using the link in the email, and click the “I’m already autónomo” button.
  3. Fill out a small form:
    • email
    • phone number
    • autónomo registration date
    • I have employees - NO (note that service does not support colaborador)
    • I’m using 7% IRPF on invoice - if you’re not sure what this is, you probably don’t use it (better to clarify with your gestor)
    • Tax register declaration - form 036 or 037
    • Social Security resolution (if you don’t have it, check the box I haven’t registered to Social Security)
  4. Wait 1-2 business days while your data is verified.
  5. If all documents are correct, your application will be accepted, and you will need to complete ID verification (this is quick, you will need to photograph your document and take a selfie).
  6. Pay for the subscription, after that you can start using the service.
  7. After paying for the subscription, you will be asked to provide additional documents. You can send them via email, or you can provide Xolo with your previous gestor’s contact information, and they will contact them to request all necessary documents:
    • You will need to sign a document that will allow Xolo to process the data transfer in accordance with GDPR.
    • Declarations for the previous quarters of the current year.
    • All declarations from the last 4 years (or since you registered as autónomo).
    • Accounting books.
    • Photo of your ID/Residence Permit (both sides).
    • Certificate of tax status.

After completing all these steps, the transition from your gestor to Xolo will be complete.

Subscription payment

Important: I recommend reading this before making a payment to be fully informed.

After completing all the forms for registering as an autónomo, and after you pay for the Xolo subscription, the process of registering as an autónomo (sending your data to the relevant government bodies) will be initiated. So, if you need to register as an autónomo quickly, you can pay for the subscription right away.

But there is one issue. If you register with Xolo at the end of the month (for example, on August 29), and immediately pay for the subscription, your first payment will be charged on August 29 (for August). But on September 1, a second payment will be charged, this time for September. Both payments will be 100% of the monthly subscription cost. This is a subtle point that several people in the chat have already encountered. It is mentioned in the FAQ on their website, but not everyone will look for this information there, so I decided to add it here.

In the end, if you need to register as an autónomo as soon as possible, just pay for the subscription without hesitation. But if you start the registration process closer to the end of the month and can wait a few days, keep in mind that you can save a little by shifting the subscription payment to the next month.

Creating a client

To create invoices in the Xolo dashboard, you first need to create a client. It is best to collect all the necessary data (if you are unsure) from your client. If there are any remaining doubts, you can clarify them with Xolo support. But before that, watch the video on creating a client, I think you won’t have any more questions.

Creating an invoice (Xolo)

Before you create your first invoice, you need to create a client in the Xolo dashboard.

Creating an invoice:

  1. Income tab -> New Sales Invoice.
  2. Invoice date: the last day of the month for which you are issuing the invoice (e.g., January 31).
  3. Due date: can be set 10 days after the invoice date.
  4. Description: “Software development services in 1-Jan-24 - 31-Jan-24” (my personal example).
  5. Quantity: can be left as is, 1 pc.
  6. Price: the amount you should be paid for the services.
  7. Comments, interest, discount: do not fill in.
  8. Send the completed invoice.

Dashboard demo, tutorials

You can see more details about what the Xolo dashboard looks like (if you want to see it before registering), as well as tutorials on some issues (creating an invoice, uploading an invoice for tax deduction, etc.) in Spanish here.

My problem with the Spanish tax office

I want to share my personal experience with an issue I had with the Spanish tax office and how Xolo helped me resolve it. When I was registering as an autónomo, I also decided to immediately register for an EU VAT number, as indicated in my guide.

A few days after registering as an autónomo, I received a letter from the tax office at the Correos branch (I even had to sign for it upon receipt). The letter stated that I had 10 days to provide the missing information, otherwise, I would face a fine.

For me, as someone who had just registered as an autónomo, this was stressful - I had just started, and something was already wrong. I immediately took a photo of the letter and sent it to Xolo support. They responded very quickly, within just a couple of hours, and said they would take care of the issue and handle all further communication with the tax office. I asked them to keep me informed because I was worried about the day deadline. They assured me that they were in full control of the situation, and I wouldn’t have to do anything. Xolo sent all the necessary documents to the tax office, and within a few days, the issue was completely resolved, and my EU VAT number was registered. After that, the tax office had no further claims against me.

I was pleased that I didn’t have to deal with this issue on my own. I just took a photo of the letter, sent it to support, and within a few days, everything was resolved.

This story shouldn’t scare you or stop you from registering for an EU VAT number when registering as an autónomo. I still recommend doing it right away. My case was an exception, and I haven’t heard of anyone else having similar problems. If you have interesting personal cases with issues with the tax office, share them in the chat - it could be helpful for others.

Xolo’s liability

Xolo takes responsibility if there is an error in their calculations. This responsibility does not extend to errors caused by the customer, such as failing to upload invoices, making incorrect deductions, or not providing accurate information. This responsibility is clearly outlined in the contract.

Support contacts

If you are not yet a Xolo client, you can send all inquiries to: hola@xolo.io

If you are already a Xolo client, here is the email specifically for clients: ayuda@xolo.io

Miscellaneous

Obtaining a mortgage in Spain for autónomo: My experience and mistakes

One of the reasons I registered as an autónomo was the opportunity to get a mortgage.

Recently, my spouse and I obtained a mortgage in Valencia for 80% of the property value (2.95% annual interest rate). This was despite me being an autónomo for less than 8 months and without an annual tax declaration (renta). The entire process took less than a month and a half, from our initial visit to the bank and the question, “Is it possible to get a mortgage and what is needed?” to receiving the keys to the apartment. We also live in Spain under temporary protection for Ukrainians.

Briefly about the apartment: 120 square meters, 5 rooms (only one with a window facing an inner courtyard), a large living room, 2 bathrooms, a separate kitchen with a gallery, a balcony, and a building with an elevator. The apartment has partial renovations. The building itself is very well-maintained, with a complete renovation of the entrance, facade, and roof done a few years ago. The metro is a 2-minute walk away, and Valencia city center is 5 minutes by metro. I won’t disclose the price of the apartment.

The process could have taken less time if we hadn’t fought until the end for a 90% mortgage (which we had a good chance of obtaining).

The amount required to obtain the mortgage: 20% down payment of the property’s cost, 9% ITP tax (property transfer tax), €4000 agency fee, around €1000 for notary services, plus up to €1000 for various small expenses (some of which will be refunded later).

Overall, I wouldn’t say the entire process was very difficult, but rather moderately so. There were many places where both my spouse and I needed to be present with our young son, which sometimes made things challenging (viewing apartments, some bank visits, notary, etc.). Additionally, since I don’t speak Spanish, I had to rely on Google Translate and ChatGPT, which complicated the process significantly.

I have described the entire mortgage process in a separate article, and I hope my experience will be helpful to you.

Necessary documents for registering an autónomo

  1. TIE (or NIE with work permit).
  2. Spanish bank account opened using NIE/DNI (not a passport).
  3. Spanish address. Empadronamiento is not required, but the tax agency may require proof if necessary.
  4. Spanish phone number.

An obvious but very important recommendation

Double-check all your data multiple times. There have been cases where gestors entered incorrect NIE in invoices or there were erroneous data in contracts.

This is rare, but it can happen in a large sample, so I highly recommend double-checking everything carefully. By doing so, you will reduce the risk of problems and fines in the future.

Obtaining a digital certificate

A digital certificate in Spain (Certificado Digital) is a digital document that confirms a person’s identity. It allows official interactions with government agencies, banks, the tax office, and other institutions in a secure manner, without the need for personal presence. It can also be used to sign documents electronically.

If you are autónomo, you need a digital certificate. You can apply for it at any time, but it’s better to do it as soon as possible (even before registering as an autónomo). If you delay obtaining the certificate, you might find yourself in a situation where you suddenly need it, and then you’ll have to get it urgently, likely for a fee.

There are many ways to obtain a digital certificate. Regardless of the method you choose, the certificate will have the same legal validity. Below are several ways to get it (there are actually more).

Method #1

Obtain it through a gestor. Some gestors are accredited to issue personal digital certificates (remotely). This allows you to get the certificate without leaving your home.

This is one of the fastest methods (if you need it urgently and are willing to pay). If you submit the documents in the morning, there is a chance to receive the certificate on the same day (if later, the certificate will be ready the next day). If you don’t have a gestor or if your gestor doesn’t provide this service, you can contact a gestor from the reliable gestors section.

Method #2

Previously, it was possible to do it for free on this website. But now, only paid options remain. However, if you don’t want to travel and are willing to pay, this is a suitable option. You will need to upload documents on the website, after which you wait for the certificate to be issued.

Method #3

Obtain the certificate at the Ayuntamiento, for free.

  1. Go to the website of your Ayuntamiento.
  2. Make an appointment (the process might differ slightly depending on the city): CITA PREVIA -> ATENCIÓN AL CIUDADANO - OMAC -> Atención al Ciudadano -> OFICINA ATENCION CIUDADANA -> OBTENCIÓN CERTIFICADO DIGITAL ACCV -> Presencial.
  3. Bring your documents (at least your TIE) and show up at your Ayuntamiento on the appointment date.
  4. Provide your email and phone number.
  5. You will receive an sms with a link to a site where you will need to sign on your phone.
  6. You will receive an sms with a password to download the certificate.
  7. You will receive an email with instructions on how to download the certificate (this can only be done on a computer).

Method #4

Get the certificate through FNMT (Fábrica Nacional de Moneda y Timbre), for free.

  1. Create a certificate application on the website.
  2. Go to one of the authorized centers with your documents to confirm your identity (tax office, Seguridad Social office, Ayuntamiento).

Providing a digital certificate to the gestor

You must never share your personal digital certificate with anyone, as it carries significant risks.

Some gestors may ask you to provide them with your personal digital certificate so that they can file reports and perform other operations on your behalf. This approach is dangerous and absolutely unacceptable.

By sharing your digital certificate with third parties:

  1. The holder of your certificate can perform various operations related to your autónomo (change data, file reports, sign any documents) on your behalf. However, you will bear the responsibility for these actions.
  2. The gestor will not be liable for any errors in reporting or other operations because all these operations will be carried out directly on your behalf (using your personal digital certificate).
  3. You can imagine many unpleasant situations that could arise. Even if you have a trustworthy gestor, it doesn’t protect you from the risk of their computer being hacked, resulting in the theft of your digital certificate.

What should you do? The best option.

You need to authorize your gestor’s digital certificate using your personal digital certificate (this can be done through the tax office, and the gestor will guide you on how to do it). After that, the gestor will be able to file reports and perform necessary operations for managing your autónomo using their own certificate (gestor’s). It will always be recorded that the gestor acted on their behalf, but with your permission. In case of any issues or errors, it will be clearly documented that the gestor’s actions led to them.

If, for some operations, your gestor insists on having your personal certificate, remember that you always have the option to make a call and handle everything interactively on your computer (for example, using TeamViewer). This way, you won’t need to hand over the certificate.

Digital certificate in Xolo

The service uses its own certificates for filing reports, so there is no need to provide them with your digital certificate.

Checking the validity of the EU VAT number

If you have consciously decided not to register an EU VAT number, you can skip this information.

If during the registration of your autónomo you also registered for an EU VAT number (by selecting the appropriate option in Xolo or by asking your gestor), you should have received a notification in your tax agency personal area about 1-2 days later stating that your EU VAT number has been successfully registered.

If you haven’t registered for an EU VAT number yet - no problem, contact Xolo support or your gestor, and they will promptly handle everything.

After registering the EU VAT, log in to your tax agency personal area to check the notifications, and download the document “AEAT ACUERDO DE ALTA EN EL REGISTRO DE OPERADORES INTRACOMUNITARIOS”. In this document, you will find your EU VAT number under “Su Número de operador intracomunitario a efectos de IVA es”.

Check your EU VAT number here: VIES VAT number validation

Regular downloading of all documents

I highly recommend making a backup of all your documents (declarations, invoices, etc.) related to your autónomo. I have set myself a reminder and do this every 3 months. Yes, some of these documents (declarations) are stored in the tax office, and you can access them at any time. However, your invoices, for example, are not stored at the tax office. By regularly making backups, you will protect yourself from unpleasant situations.

In the Xolo dashboard, all documents can be saved here: Reports -> Data export.

If you have an individual gestor, arrange with them to periodically send you a full archive of your documents.

Fraud

Be vigilant, one of the autónomos in the chat shared that they received such an SMS. Surely, this is not the only way they might try to deceive you.

_AGENCIA TRIBUTARIA,
El resultado de su propuesta es
el siguiente:
450 euros A COBRAR verifica
sus datos en el siguiente enlace:
it----l.om/Agencia-Tributaria_

Signing a contract with a client

When signing a contract with a client, make sure that the signing date of the contract is not earlier than the registration date of the autónomo.

It would be strange if you started conducting economic activity before the registration of the autónomo.

Obtaining a plastic SIP for yourself

With the SIP card, patients can receive medical services in public hospitals and clinics. The procedure for obtaining a card may vary depending on which comunidad autónoma of Spain you live in. Somewhere initially they issue a plastic permanent SIP when you first go to apply for it, and somewhere they issue a paper SIP with a limited validity period.

If you do not have a permanent plastic SIP, you can get one after registering as an autónomo.

Method #1

The most reliable method. After registering as an autónomo (it’s better to wait a few days), take your documents and go to the nearest Centro de Salud. You don’t need cita.

Tell them you want to get a plastic SIP card. They will likely be able to see in their system that you are an autónomo and registered with Seguridad Social. If so, they will issue the plastic SIP card right away (it is printed on the spot). However, there may be a situation where they ask for additional documents or request you to fill out some form.

Method #2

This was very simple for me, but judging by messages in the chat, this option rarely works for others. A few days after registering as an autónomo, I received an SMS stating that my plastic SIP card was ready. I went to my Centro de Salud (where I previously registered for the paper SIP) and exchanged my paper SIP for a plastic one in just 2 minutes.

Method #3

  1. Obtain a certificate of entitlement to healthcare (derecho de asistencia sanitaria) here. To learn how to obtain it, it’s better to ask in the chat (I’m not duplicating the instructions here because it’s quite big).
  2. Print your empadronamiento from the ayuntamiento’s website.
  3. Go to the Centro de Salud in your area, show all these documents, and receive a plastic SIP card.

Obtaining a plastic SIP for family members

With the SIP card, patients can receive medical services in public hospitals and clinics. The procedure for obtaining a card may vary depending on which comunidad autónoma of Spain you live in. Somewhere initially they issue a plastic permanent SIP when you first go to apply for it, and somewhere they issue a paper SIP with a limited validity period. If your family members do not have a permanent plastic SIP, it can be obtained after the autónomo registration.

Method #1

The most reliable way. After registering as an autónomo (better to wait a few days), visit your local Centro de Salud and inform them that you would like to get a plastic SIP for your family members. They will tell you what documents are required for this.

Method #2

  1. Go to the Tu Seguridad Social portal.
  2. Navigate to the section Representante -> Tu Asistencia Sanitaria: Gestiona tus beneficiarios and enter your personal account.
  3. Add your family members (you will need to upload scanned documents).
  4. Wait a few days, then go to the Centro de Salud with the documents to receive the plastic SIP.

Method #3

I followed this instruction. It may not be the fastest, but it works as well.

  1. First, I made an appointment (cita) at the Seguridad Social.
  2. A few days later, I went there with my spouse and child.
  3. In 15 minutes, my spouse and child were registered with an NSS (Número de Seguridad Social).
  4. A few days later, my spouse received an SMS saying that they could go to the Centro de Salud and pick up the plastic SIP.
  5. A couple of days later, my spouse went to the Centro de Salud and picked up the plastic SIP for herself and the child.

How to get a cita:

  1. Go to the website of the Spanish Social Security service: Seguridad Social Sede Electrónica.
  2. Click on the link “Cita previa para prestaciones y otras gestiones - Ciudadanos” (Appointment for social benefits and other services - Citizens).
  3. On the next page, select “Obtener cita previa para pensiones y otras prestaciones (INSS). Sin certificado” (Get an appointment for pensions and other benefits (INSS). Without a certificate). Click “Obtener”.
  4. Fill in your personal details
    • Enter your NIE number.
    • Enter your first and last name.
    • Enter your phone number.
    • Motivo de la cita - enter “ACREDITAR COBERTURA SANITARIA PARA MI ESPOSA E HIJO CON NIE” (MEDICAL COVERAGE FOR MY WIFE AND SON WITH NIE - edit this according to your purpose).
    • “Búsqueda de citas por código postal, provincia y centro” - select “Primera cita disponible en el centro más próximo a este código postal”. Then enter your postal code.
  5. Choose the type of appointment “Solicitud de otras prestaciones” (Request for other benefits).
  6. If there are available appointments, you will be able to proceed without any issues. If not, try checking for appointments later; we were able to get one within a few days.
  7. When you go to the social service, remember the golden rule - take as many documents with you as possible. Even if I provide a precise list of the documents we were asked to present, it doesn’t mean you won’t be asked for something additional.
  8. Register the NSS (Número de la Seguridad Social) for your relatives at the social service, wait a few days, and then go to the Centro de Salud to get the plastic SIP (contact the reception).

Autónomo colaborador

Autónomo Colaborador is a status granted to family members of an autónomo who work in their business. Typically, this status is used by spouses, children (over 16 years old), or parents. This status allows for tax optimization, potentially reducing the tax burden.

It is important that the family member actually engages in professional activities in the business. Attempting to use this status for fictitious tax optimization, when the spouse is not involved in the work, may raise questions from the tax authorities.

The tax authorities may check whether the family member is truly engaged in professional activities. If it is found that this is not the case, I do not know what problems may arise.

Personally, I decided not to use this scheme because my spouse does not engage in professional activities, but takes care of the home and child. The tax office may have many ways to verify that my spouse is indeed engaged in professional activities. For example, they may request payslips.

Xolo’s support response to the question of whether they plan to work with Colaborador: We do not have plans to work with Autónomo Colaborador in the near future, unfortunately.

Tax agency mobile app

The Spanish tax agency has a fairly convenient mobile app for iOS and Android. I use it to periodically check if there are any notifications from the tax agency for me.

You can download the app here.

Notifications from the tax office

From my experience, I would recommend periodically checking notifications from the tax office. You can do this here: Tax Agency: My personal area

This is not mandatory; if something urgent comes up, you will likely be informed by the tax office through other channels (SMS, regular mail, or other ways). But I decided to add this link to the document because it was useful to me once.

Amazon Business

You can register on Amazon Business if you want to deduct any purchases from your taxes. On Amazon Business, you will be able to download an invoice with all the necessary details. Also, for some products, the price may be lower than on regular Amazon.

Important excerpt from Amazon Business terms of use:

You must use Amazon Business exclusively for business purposes. You may not purchase any products through Amazon Business for personal or household use.

Secret section

Thank you for checking out this section. I’m glad the document turned out to be useful for you. I put a lot of effort into creating it and constantly update the information to keep it relevant and helpful.

Let me briefly tell you how this document came to be.

For the last few years, I’ve had a habit of documenting all the complex bureaucratic processes I encounter in my personal knowledge base. This helps me save time when I have to deal with the same task again in the future. One of the hardest things for me was everything related to autónomo. Before I registered it, I gathered a lot of information from my friends, chats, and webinars. Later, I thought that my notes might be useful to others as well. That’s how this document became publicly available.

A little about myself. I’m a Java Developer and Java Team Lead, with over 10 years in the IT field. Some notable achievements include winning the Malta Blockchain Summit Hackathon in 2018 (we took first place with our team). I love reading books and would gladly chat about this topic in person. Also, I love cycling.

If you’d like to thank me for the work I’ve done:

Thank you for your support! ❤️

Document versions

Release notes - v4.0 (08/10/2024)

Release of a major document update. Now, let me tell you what I’ve managed to accomplish in two months, between visits to the barbershop. The document already contains about 50 pages of useful information.

In brief, the most important updates

52 commits (excluding merge commits), with around 30 articles updated and added.

New sections

Updated sections

Numerous cosmetic improvements and other minor content enhancements. The roadmap is extensive, so I will continue to release comprehensive updates.

Past Versions


I don’t know why you read all the way to the end, were you really that interested in learning in detail about all the updates to the document? :) Since you did, I recommend checking out the secret section, where there are several ways to thank me for the work done.