Spain’s self-employed visa is a residence and self-employment authorisation (residencia y trabajo por cuenta propia) that you apply for at a Spanish consulate in your country of residence. You need a business plan, proof the planned investment is sufficient, the right qualifications and any licences, and it is decided under the immigration regulation in force since 20 May 2025 (RD 1155/2024). Once in Spain you register as an autónomo with the tax office and Social Security, pay a monthly cuota (EUR 80 a month in the first year for most new autónomos) and file quarterly tax and VAT returns.
Last checked: October 2026
In short:
- The initial authorisation lasts 1 year and is limited to one region and one sector. Renewal gives 4 years and lets you work anywhere in Spain, as self-employed or employed, if your tax and Social Security payments are up to date.
- Social Security contributions in 2026 depend on net income: roughly EUR 206 to EUR 1,607 a month across 15 bands, at a 31.5% rate. New autónomos usually pay a reduced EUR 80 a month for the first 12 months.
- Profit is taxed under IRPF at progressive rates from 19% to 47% (general scale; regions vary). You pay 20% of year-to-date profit each quarter on modelo 130 and file VAT quarterly on modelo 303. The Beckham Law is not open to ordinary autónomos.
Self-employed visa or digital nomad visa?
Spain has two main routes for people who work for themselves. The difference is where your clients are.
| Self-employed (cuenta propia) | International teleworker (digital nomad) | |
|---|---|---|
| Who it’s for | Anyone starting a business or freelance activity in Spain, including with Spanish clients | Remote employees or freelancers working for companies outside Spain |
| Spanish clients | No limit | Self-employed teleworkers can take Spanish work only up to 20% of their total professional activity |
| Income test | No fixed figure; you must show the planned investment is sufficient | 200% of the Spanish minimum wage (SMI) a month for the main applicant |
| Initial permission | 1 year, one region and one sector | 1-year visa, then a residence authorisation applied for in Spain |
| Legal basis | RD 1155/2024, articles 82-85 | Law 14/2013 (startup law) |
| Beckham Law | Generally not available | Available to qualifying teleworkers |
If most of your income comes from foreign clients, the digital nomad route is usually simpler and can come with the special tax regime. See Spain digital nomad visa: requirements, income and Beckham Law. Choose the autónomo route if you plan to sell mainly to Spanish clients, open a shop or practice, or don’t meet the teleworker income test.
What the consulate asks for
The Ministry of Inclusion’s information sheet (Hoja 14) and consulate pages in London and Washington list the same core requirements. You apply at the consulate covering where you legally live. You cannot apply from inside Spain while staying irregularly.
Work and residence authorisation (form EX-07):
- A business or activity plan showing planned investment, expected returns and any jobs you will create.
- Proof that you have enough money for the investment, or a commitment of funding from a financial institution.
- Proof of qualifications or experience for the activity, with legalised and translated copies.
- A list of any licences or permits the activity needs, and where your applications have got to.
- Fees on forms 790-052 and 790-062.
National visa:
- Passport valid for at least 1 year, with two blank pages.
- Criminal record certificate for the past 5 years, issued within 6 months and apostilled (in the US, an FBI check).
- Medical certificate issued within 3 months.
- Proof of legal residence in the consular district.
The professional association report. To show the plan is viable, Hoja 14 says you can get an assessment report (informe de valoración) from a self-employed workers’ organisation. Five are named: ATA, UPTA, CIAE, OPA and UATAE. It is your strongest evidence that the investment is “sufficient”.
Funds. The official sheet does not set a fixed amount and does not use an IPREM multiple. Anyone quoting a precise minimum is giving their own estimate or one consulate’s practice. Budget for the investment in your plan, plus living costs, and show it in bank statements.
Fees. The Washington consulate lists, from 1 January 2026: USD 13 for the residence permit, USD 240 for the self-employed work permit, and a USD 270 visa fee for US citizens. UK, Canadian and Australian citizens are told to contact the consulate. London says fees change with exchange rates.
Timeline
| Step | Official timing |
|---|---|
| Decision on the authorisation | 3 months from filing (Ministry sheet and Washington); London quotes 4 months |
| Apply for the visa after approval | Within 1 month of notification |
| Visa issued | Within 1 month |
| Collect the visa | Within 1 month of being told it’s ready |
| Register with Social Security in Spain | Within 3 months of arrival, before starting work |
| Apply for the TIE (foreigner ID card) | Within 1 month of Social Security registration |
| Renew | From 2 months before expiry, up to 3 months after |
Consulates can ask for an interview or extra documents, which extends these times.
What changed with RD 1155/2024
The new immigration regulation was published in the BOE on 20 November 2024 and took effect on 20 May 2025, replacing RD 557/2011. For the self-employed route, the key points are:
- The first authorisation is for 1 year, tied to one autonomous community and one sector.
- The renewal is for 4 years and is not limited by place or sector. It also allows employed work.
- Renewal depends on having met your tax and Social Security obligations.
- Long-term residence is available after 5 years of continuous legal residence.
Because Spain’s tax and residence rules interact, check how your days in Spain affect tax residence. See Tax residency explained: why the 183-day rule is a myth for most countries.
Registering as an autónomo
Once you arrive, register in two places.
1. Tax office (Hacienda). File modelo 036 to register in the census of businesses and professionals. Choose your activity code (IAE) and VAT regime. The simplified modelo 037 was abolished from 3 February 2025 (Orden HAC/1526/2024). Older guides that tell you to file the 037 are out of date.
2. Social Security (RETA). Register in the self-employed scheme before you start work, and within 3 months of entering Spain on the visa.
The 2026 cuota
Since 2023, autónomos have paid contributions based on expected net income (rendimientos netos). You choose a band, and it is adjusted once your real income is known. The 2026 figures come from Orden PJC/297/2026, published in the BOE on 31 March 2026. The total rate is 31.5%, including 0.9% for the intergenerational equity mechanism (MEI). The maximum base is EUR 5,101.20 a month.
Selected bands (monthly net income → monthly cuota at the minimum and maximum base):
| Net income per month | Minimum cuota | Maximum cuota |
|---|---|---|
| Up to EUR 670 | EUR 206 | EUR 226 |
| EUR 900.01-1,166.70 | EUR 268 | EUR 368 |
| EUR 1,166.71-1,300 | EUR 300 | EUR 410 |
| EUR 1,700.01-1,850 | EUR 360 | EUR 583 |
| EUR 2,330.01-2,760 | EUR 427 | EUR 869 |
| EUR 3,190.01-3,620 | EUR 479 | EUR 1,140 |
| EUR 4,050.01-6,000 | EUR 546 | EUR 1,607 |
| Over EUR 6,000 | EUR 607 | EUR 1,607 |
Figures are rounded, from UPTA’s summary of the order. There are 15 bands in total.
Tarifa plana (reduced cuota). If you are registering for the first time, or haven’t been registered in the previous 2 years (3 years if you used the reduction before), you pay EUR 80 a month for the first 12 months. If your annual net income stays below the SMI, the EUR 80 rate can continue for months 13 to 24. Some groups, such as people with a disability of 33% or more, get longer periods. Specialist guides updated in January 2026 confirm the EUR 80 rate still applies in 2026.
Income tax and VAT
Tax residence. You are Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if Spain is your main centre of economic interests. Residents are taxed on worldwide income.
IRPF rates (general income). Self-employed profit is taxed on a progressive scale. The general scale PwC lists for 2026 is:
| Taxable base (EUR) | Rate |
|---|---|
| 0-12,450 | 19% |
| 12,450-20,200 | 24% |
| 20,200-35,200 | 30% |
| 35,200-60,000 | 37% |
| 60,000-300,000 | 45% |
| Over 300,000 | 47% |
Part of the rate is set by each region, so your actual rate depends on where you live. Savings income (interest, dividends, gains) is taxed separately, at 19% to 30%.
Quarterly filings.
- Modelo 130: a payment on account of 20% of year-to-date net profit, minus earlier quarters’ payments. Professionals don’t need to file it if at least 70% of their income last year had tax withheld by clients.
- Modelo 303: quarterly VAT return. The standard rate is 21%, with reduced rates of 10% and 4%.
- Deadlines: 1-20 April, 1-20 July, 1-20 October and 1-30 January.
- Annual return: due by 30 June of the following year; the start date is set each year.
Spanish business clients usually withhold income tax from professional invoices, generally at 15%, with a reduced rate for new professionals.
Beckham Law. The special inbound regime (article 93 of the IRPF law) taxes Spanish employment income at 24% up to EUR 600,000 and 47% above that, for the year you arrive and the next 5 years. You can’t have been Spanish resident in the previous 5 years. Since 2023 it has covered employees (including remote workers), certain company directors, people doing an “entrepreneurial activity” certified under Law 14/2013, and highly qualified professionals working for startups. An ordinary freelancer registered as an autónomo does not fit these categories, so plan on normal IRPF. If the regime matters to you, look at the digital nomad route or an ENISA-certified startup. See Spain digital nomad visa: requirements, income and Beckham Law.
Is it worth it?
The autónomo route suits people building a real business in Spain with local clients. It is not cheap: the top cuota is about EUR 19,000 a year, and IRPF reaches 45% to 47% at higher incomes. If your income is mostly foreign, compare the teleworker visa (Spain digital nomad visa: requirements, income and Beckham Law), other options (Digital nomad visa countries: which countries have one (2026 list)) and the Schengen limits on staying without residence (Schengen 90/180 rule (2026): how to count days, EES and ETIAS).
Related guides: Spain digital nomad visa: requirements, income and Beckham Law · Schengen 90/180 rule (2026): how to count days, EES and ETIAS · Tax residency explained: why the 183-day rule is a myth for most countries · Digital nomad visa countries: which countries have one (2026 list) · Digital Nomad Visa Index 2026: income requirements for 28 open visa routes, ranked
Quick answers
Q: Does Spain have a freelance visa?
Yes. It is the residence and self-employment authorisation (cuenta propia), applied for at a Spanish consulate with a business plan, proof of sufficient funds and relevant qualifications. It lasts 1 year for one region and sector, then renews for 4 years. Remote freelancers with mostly foreign clients often use the digital nomad visa instead.
Q: How much is the autónomo cuota in 2026?
It depends on net monthly income. Under Orden PJC/297/2026 it ranges from about EUR 206 a month for incomes up to EUR 670, to EUR 607-1,607 a month above EUR 6,000, at a 31.5% rate. Most new autónomos pay a reduced EUR 80 a month for the first 12 months.
Q: Can autónomos use the Beckham Law?
Generally no. Since 2023 the regime covers employees and remote workers, certain directors, certified entrepreneurial activities under Law 14/2013, and highly qualified professionals for startups. An ordinary self-employed freelancer is taxed under normal IRPF, from 19% to 47% on the general scale, depending on region.
Sources
- Ministerio de Inclusión: Hoja 14, initial residence and self-employment authorisation
- Ministerio de Inclusión: Hoja 15, renewal of residence and self-employment authorisation
- Consulate General of Spain in London: self-employed work visa
- Consulate General of Spain in Washington: self-employed work visa
- Unidad de Grandes Empresas: international teleworkers FAQ
- KPMG Spain: new immigration regulation RD 1155/2024
- BOE: Orden HAC/1526/2024 (modelos 036 and 037)
- UPTA: summary of Orden de cotización 2026, RETA
- Garrigues: Spain’s 2026 contribution order published
- Seguridad Social: contribution incentives for the self-employed
- Infoautónomos: tarifa plana para autónomos
- Agencia Tributaria: pagos fraccionados (modelos 130 and 131)
- Agencia Tributaria: modelo 130 procedure
- Agencia Tributaria: special regime for inbound workers
- PwC Worldwide Tax Summaries: Spain, taxes on personal income
- PwC Worldwide Tax Summaries: Spain, individual residence
- PwC Worldwide Tax Summaries: Spain, tax administration
- PwC Worldwide Tax Summaries: Spain, other taxes (VAT)
This is general information from the Nomad Forums team, not legal, tax or financial advice. Rules change; check the official source or a qualified adviser before acting.
Over to you: If you got a Spanish self-employed visa since May 2025, which organisation wrote your informe de valoración, and how much in funds did your consulate actually want to see? And for working autónomos: which cuota band did you start in, and how big was the adjustment once your real income was known?