How the procedure works
Two separate records, not one
Registering as self-employed in Spain involves two separate procedures at two different authorities, and confusing them has cost people fines. The first is enrolment in the social security system under the RETA scheme. The second is tax registration with the tax authority (Hacienda). Since 2018 the order has been fixed: first RETA, then Hacienda — not the other way around.
Form 036 and the discontinued 037
Tax registration begins with filing a registration declaration. Previously, two forms existed — the full 036 and the simplified 037. From 3 February 2025, form 037 was abolished, and all registration actions — initial registration, amendments, and deregistration — are handled exclusively through form 036. It must be filed before you actually start trading: before your first sale and before your first purchases for the launch.
Reduced contribution for new self-employed individuals
For first-time registrants, a reduced contribution applies — the so-called tarifa plana, €80 per month for the first twelve months. It may be extended for a further year if net income remains below the established threshold. In some autonomous communities, the Cuota Cero programme also applies, under which the contribution is fully reimbursed. Each autonomous community has its own conditions, which should be checked at the place of registration.
What we need from you
- NIE and a valid status that grants the right to be self-employed in Spain
- Spanish bank account for contribution payments
- Understanding the type of activity: the IAE code (epígrafe) is selected to match it
- Digital certificate or Cl@ve for electronic submission
- Business address, if it differs from the residential address
What is holding the case up
- The status does not permit self-employment: under no lucrativa, for example, working is not allowed at all
- Wrong activity code selected — it determines your taxes and mandatory reporting
- The declaration was filed after work had already begun
- No digital certificate and in-person appointments are fully booked
- The reduced contribution is offered without conditions being verified: eligibility is lost if self-employment was registered recently
The procedure and fee amounts have been verified August 15, 2026 according to official sources: Spain’s Tax Agency: registration declaration · Social insurance: RETA scheme. Fees and exemptions are reviewed periodically — check before you apply with the primary source.