Working and doing business
TL;DR
- Autónomo contributions follow income-based brackets (≈€200–590/month at current tables), with an €80 tarifa plana for the first year.
- Modelo 037 was abolished in February 2025 — tax registration is Modelo 036 only.
- An S.L. can be founded with €1 of capital under Ley 18/2022 — with a profit-reserve rule and founder liability up to €3,000.
- Verifactu invoicing software becomes mandatory for companies from 1 January 2027 and for autónomos from 1 July 2027.
- The legal routes to remote work from Spain are the digital nomad visa, an A1 posting or an employer of record — not the non-lucrative visa.
Facts verified 10 August 2026 against the Seguridad Social, AEAT and BOE
There are four ways to earn while moving to Spain: an employment contract, self-employment as an autónomo, your own S.L., or remote work for a foreign employer. Each has its own registrations and its own recent rule changes — three of which happened in 2025 and are still misreported by most guides.
Updated 10 August 2026
Find your route
| You are… | Your page | Key registration |
|---|---|---|
| Hired by a Spanish employer | Employment contracts and payslips | employer handles alta |
| Freelancing / self-employed | Becoming autónomo | Modelo 036 + RETA |
| Founding a company | Setting up an S.L. | CIRCE / Registro Mercantil |
| Working remotely for a foreign employer | Remote work from Spain | DNV / A1 / EoR |
| Already invoicing — the tax mechanics | Invoicing and IVA | Modelo 303 / 390 / 349 |
| Deciding whether to outsource all this | Working with a gestor | — |
The three 2025–2027 changes most guides missed
- Modelo 037 is gone. Abolished in February 2025 (Orden HAC/1526/2024). If a guide tells you to file the "simplified 037", it is out of date — everything goes through Modelo 036 now.
- Verifactu has real dates at last. After two postponements, certified invoicing software becomes mandatory for companies on 1 January 2027 and for autónomos on 1 July 2027 (RDL 15/2025) — details in invoicing and IVA.
- Contribution tables prorogated. The 2025 autónomo tramos carry into 2026 (RDL 16/2025), but the MEI surcharge rose — so real quotas sit slightly above the nominal tables.
⚠ Scams to avoid
- Paid "autónomo registration". The 036 and the RETA alta are free procedures; what you pay a professional for is judgement, not access.
- "€1 company, zero obligations". The €1 S.L. exists — alongside a 20% profit-reserve rule and founder liability that the ads leave out.
- "Our software is already AEAT-approved for Verifactu". Check the actual RDL 15/2025 dates before paying for urgency.
Who handles it if you don’t want to
Autónomo registration — the 036, the RETA alta and the tax setup — is a named service of the team behind this guide: autónomo registration service. The procedures and deadlines on these pages are identical either way.
FAQ
How much does an autónomo pay per month?
Contributions follow income-based brackets (tramos) — roughly €200–590 a month at current tables, with a flat €80 tarifa plana for the first year. Check the Import@ss simulator for your bracket.
Is Modelo 037 still a thing?
No — it was abolished in February 2025. Tax registration now goes through Modelo 036 only.
Can I really open an S.L. with €1?
Yes, under Ley 18/2022 — with two strings attached: 20% of profits go to reserve until capital reaches €3,000, and founders carry joint liability up to that amount on liquidation.
Can I work remotely from Spain for my foreign employer?
Legally — via the digital nomad visa, an EU posting with an A1 certificate, or an employer-of-record arrangement. Not on a non-lucrative visa.
Sources
Sources: Tesorería General de la Seguridad Social (Import@ss); AEAT; BOE — RDL 16/2025, RDL 15/2025, Ley 18/2022, Orden HAC/1526/2024, RD 84/1996 — retrieved 10 August 2026.
Reviewed by the Happy Residence S.L. team. Every figure on this page is checked against the official source on the date shown above; we re-verify after each annual fee order.
We are an administrative assistance service, not a public administration. This is not tax or legal advice.