When must I register as self-employed (autónomo) in Spain?

Checked on 2026-10-25

Before you start. The Social Security alta in the self-employed scheme (RETA) must be filed before the activity begins, and no more than 60 calendar days before the planned start. The tax census declaration of alta must also be filed before the activity starts. A late Social Security alta takes effect from the first day of the month you started.

Key facts

What	The law says	Source
Social Security (RETA) alta: when	Before the activity starts, and not earlier than 60 calendar days before the planned start	RD 84/1996, art. 32.3.1.º (applied to RETA by art. 46.2)
How you file it	Electronically	RD 84/1996, art. 46.1
Alta filed on time	Affiliation and up to three altas per calendar year take effect from the day you meet the conditions for the scheme	RD 84/1996, art. 46.2.a
Alta filed late	Takes effect from the first day of the month in which you met the conditions; earlier contributions are due with surcharges and interest	RD 84/1996, art. 46.2.c
Mutua	Cover for temporary incapacity, work accidents and cessation of activity is arranged with a mutua when you register	RD 84/1996, art. 47.1
Contribution base	You choose a monthly base according to your expected average monthly net income	LGSS, art. 308.1.a
Tax census alta	Filed before the activity starts	RD 1065/2007, art. 9.4
When the activity “starts” for tax	From any supply, service, purchase, payment or collection, or hiring of staff for the business	RD 1065/2007, art. 9.4

Two registrations, both before day one

Social Security. The law requires self-employed workers to register (alta) in the special scheme for self-employed workers, the Régimen Especial de Trabajadores Autónomos (RETA). Under RD 84/1996, the alta must be filed before you start working, and no more than 60 calendar days before the planned start date. For RETA, this is done electronically. When you register, you also choose a mutua (a Social Security partner insurer) to cover temporary incapacity, work accidents and cessation of activity.

Tax office. Anyone who must be in the Censo de Empresarios, Profesionales y Retenedores (the tax census of businesses and professionals) must file a declaration of alta before the activity starts. The regulation says the activity starts as soon as you make any supply or service, buy goods or services, receive or make payments, or hire staff for the business.

What happens if you register late

Under RD 84/1996, a late Social Security alta takes effect from the first day of the month in which you met the conditions for the scheme, not from the day you register. Contributions for the earlier period are due with the legal surcharges and interest. The Social Security Treasury informs the Labour and Social Security Inspectorate of late altas.

How much you pay each month depends on your expected net income: see the 2026 contribution table (Orden PJC/297/2026, art. 18).
A reduced first-year contribution must be requested at the time of the alta (Ley 20/2007, art. 38 ter.3).

Sources

Change history

2026-10-25: Page created

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