Learning how to start a business (autónomo) in Spain as a foreigner involves several registrations, immigration checks and local requirements. Whether you plan to work as a consultant in Madrid, open a shop in Valencia or offer services remotely from Málaga, the correct process depends first on your nationality and immigration status.
Check whether you can work legally in Spain
Citizens of the European Union, European Economic Area and Switzerland can generally become self-employed in Spain if they register their residence and meet the applicable administrative requirements. You will normally need an identity document, a Spanish address and registration with the relevant authorities.
Non-EU nationals need permission to work as self-employed. If you are applying from outside Spain, this may involve a self-employed work and residence visa through the Spanish consulate serving your place of residence. If you are already legally resident in Spain, check whether your current permit allows self-employment or whether you need to modify it. Some residence permits, including certain family, student or highly qualified worker arrangements, have specific conditions.
Immigration rules can be complex, so confirm your situation with the relevant consulate, immigration office or a qualified immigration adviser before starting to trade.
Obtain an NIE and arrange identification
The NIE is the foreigner identification number used for many transactions in Spain. You may need it to register with the tax authorities, open a business bank account, sign contracts and deal with Social Security. Apply through a Spanish police office handling foreigner documentation or, in some cases, through a Spanish consulate abroad.
You will also need a Spanish address and an identification document. Keep copies of your passport, residence card if applicable, NIE certificate and proof of address. Documents issued abroad may require an official translation and legalisation or an apostille.
Register with the Spanish Tax Agency
Before beginning your activity, register with the Agencia Estatal de Administración Tributaria, commonly called the AEAT. You declare your business activity and tax details using form 036 or, where available, the simplified form 037. This registration tells the tax authority what you do, where you operate and which tax obligations apply.
Select the appropriate activity heading in the Impuesto sobre Actividades Económicas, or IAE, classification. Autónomos with relatively small turnover are normally exempt from paying IAE, but choosing the correct activity is still important because it affects your tax filings and possible VAT treatment.
Ask whether your activity is subject to Spanish IVA, the equivalent of VAT, and whether special rules apply to customers in other EU countries or outside the EU. Professional services, online sales, digital products, construction and hospitality can all have different obligations.
Register with Social Security
You must register with the Tesorería General de la Seguridad Social and join the Régimen Especial de Trabajadores Autónomos, known as RETA. This should be completed before you start your activity. Your Social Security contribution is linked to the income system and other details of your self-employed registration, and the amount and rules can change, so check the current calculation before choosing your start date.
Registration can be handled online if you have an accepted digital identification method, or with assistance from an authorised representative. Keep your registration confirmation and review your direct debit details carefully.
Set up practical business systems
Open a separate bank account for business income and expenses, even when it is not strictly required. It makes bookkeeping, tax preparation and proof of payments easier. Create invoices with your name or trading name, NIE or tax identification details, address, invoice number, date, service description and the relevant VAT and income-tax information.
Keep receipts for business expenses and maintain records of invoices issued, invoices received, bank movements and tax filings. Spanish autónomos commonly submit quarterly declarations, with annual summaries or income-tax declarations where applicable. The exact forms depend on your activity, clients and tax residence.
Check licences and local requirements
If you work from home, the requirements may be relatively simple, but a shop, office, food business, workshop or accommodation activity may require a local licence or declaration. Contact the town hall, or ayuntamiento, in the city where you operate. Madrid, Barcelona, Valencia, Seville and smaller municipalities can apply different planning, signage, opening-hours or accessibility rules.
Also check professional qualifications, data-protection duties, consumer rules, insurance and health-and-safety requirements. If you employ anyone, you will need additional registrations and employment responsibilities.
Consider using a gestor
A Spanish gestor or asesor fiscal can help you choose the correct tax activity, complete registrations, submit quarterly returns and communicate with the AEAT or Social Security. This is particularly useful if you are not fluent in Spanish, have clients abroad or need to combine self-employment with immigration procedures. Compare services, fees and the adviser’s experience with your type of business before signing up.
The safest order is usually to confirm immigration permission, obtain your NIE, register with the tax authority, register with RETA, secure any local licence and then begin invoicing. For tailored help, browse local businesses in the directory to find accountants, immigration advisers, lawyers and other professional services in your Spanish city.