Freelancers & self-employed
Freelancing in Spain on the DNV — here's what it actually involves
If you work for yourself and want to live in Spain on the Digital Nomad Visa, you'll need to register as autónomo. That means Spanish Social Security contributions, a gestor, quarterly tax filings — and a clear understanding of the 20% Spanish income rule.
The basics
What does registering as autónomo actually mean?
In Spain, if you work independently — as a freelancer, consultant, or sole trader — you're legally required to register as autónomo. This is Spain's self-employment framework, administered through the Social Security system (RETA) and the tax authority (AEAT). It's the Spanish equivalent of being a sole trader in the UK or a self-employed individual in the US, with one important difference: you pay monthly Social Security contributions regardless of whether you're earning.
Register with two authorities
You must register with the Agencia Tributaria (AEAT, the tax office) as a self-employed person, and separately with the Seguridad Social for RETA contributions. Both registrations must happen within 60 days of starting to trade — and must be done before you invoice anyone.
Monthly Social Security contributions
RETA contributions are paid every month, based on your estimated net income. Unlike employed workers, there's no employer to split the cost — you pay the full amount yourself. The upside: contributions give you access to Spain's public healthcare system. No private policy needed.
Quarterly tax declarations
As autónomo you file quarterly income tax advance payments (Modelo 130) and, if you bill Spanish clients with VAT, quarterly IVA returns (Modelo 303). Annual income tax (Modelo 100, or IRPF) is filed in the spring of the following year.
Social Security costs
RETA contribution bands
Since the 2023 reform, Spain's autónomo contributions are based on estimated net income — not a fixed minimum. You declare your expected income at the start of the year and pay accordingly, with an annual reconciliation. Rates are adjusted each year by the government.
| Net monthly income | Monthly RETA contribution (approx.) | Notes |
|---|---|---|
| Start-up flat rate (year 1) | €80/month | Available to new autónomos for the first 12 months, regardless of income. Extended to 24 months if net income remains under the SMI.One of the most useful reliefs for new freelancers in Spain. |
| Under €670/month | ~€230/month | Minimum contribution band after the flat-rate period ends. |
| €670 – €900/month | ~€260/month | |
| €900 – €1,166/month | ~€275/month | |
| €1,166 – €1,300/month | ~€294/month | |
| €1,300 – €1,700/month | ~€294–350/month | |
| €1,700 – €2,330/month | ~€350–390/month | |
| €2,330 – €3,190/month | ~€390–500/month | Typical band for DNV applicants earning around the visa minimum. |
| Above €3,190/month | ~€500–590/month | Higher-income autónomos. Maximum contribution applies above a ceiling.Exact ceiling adjusted annually by government. |
⚠️ Rates shown are approximate and based on 2024–2025 government tables. Confirm current-year figures with your gestor before registering. Contributions are reviewed and reconciled annually.
No private health insurance required
Because autónomos pay into RETA (Social Security), they are covered by Spain's public health system — Seguridad Social. Unlike employed DNV holders, you do not need to purchase a private Spanish health insurance policy for your visa application. Your RETA contributions cover your healthcare access.
Getting set up
How to register as autónomo after your DNV is approved
You cannot register as autónomo until your DNV has been granted and you have your NIE. Once you do, the registration process itself is straightforward — most people use a gestor (a Spanish administrative professional) to handle it on their behalf.
Wait for your DNV approval and NIE
Your NIE (Número de Identificación de Extranjero) is assigned automatically when your Digital Nomad Visa is approved — you do not need to apply for it separately. Keep your approval letter; you'll need the NIE number for all subsequent registrations.
Auto-assigned with DNVAppoint a gestor
A gestor is a licensed Spanish administrative professional who handles tax filings, Social Security registrations, and ongoing compliance on your behalf. They are not a lawyer or accountant — they're specialists in Spanish bureaucracy. Most autónomos in Spain use one. Costs vary but typically run €50–120/month for ongoing management.
Recommended before registeringRegister with AEAT (Modelo 037 or 036)
This is your tax registration as a self-employed person. You'll declare your economic activity (epígrafe) — the category of work you do. The Modelo 037 is the simplified version, suitable for most freelancers who work alone and don't have employees. Your gestor will advise on the correct epígrafe for your work.
Done before first invoiceRegister with Social Security (RETA)
Done online or in person at your local Social Security office. You'll declare your expected net income for the year, which determines your initial monthly contribution band. You can adjust your declared income up to six times per year if your earnings change significantly. Your first 12 months qualify for the €80/month flat-rate start-up fee.
€80/month for first 12 monthsOpen a Spanish business bank account
Not legally required, but strongly recommended. Having a dedicated account makes quarterly tax filings much simpler and keeps your business income clearly separated from personal funds. Most Spanish banks offer accounts for autónomos; some challenger banks (like Revolut Business or Wise Business) also support autónomo status.
Strongly recommendedBegin invoicing and file quarterly returns
Once registered, you can begin issuing invoices (facturas). Quarterly advance income tax payments are due in April, July, October, and January. If you bill any Spanish clients, you'll also file quarterly IVA (VAT) returns. Your gestor will handle these filings on your behalf.
Q1 due: April 20th each yearVisa conditions
The 20% Spanish income rule — and why it matters
The Digital Nomad Visa is designed for people who work remotely for clients or employers outside Spain. To maintain your visa status, no more than 20% of your total annual income may come from Spanish sources. Exceeding this limit puts your visa eligibility — and your ability to renew — at risk.
Understanding the 20% rule
If your total annual income is €50,000, you may earn a maximum of €10,000 (20%) from Spanish clients. If you have one Spanish client paying €15,000/year, that alone would put you over the limit. The threshold is calculated on your total income, not a fixed amount.
✓ Counts as non-Spanish income
- ✓ Clients based in the UK, US, EU (outside Spain), or anywhere else abroad
- ✓ Salary from a foreign employer paying you in your home currency
- ✓ Platform income from foreign platforms (e.g. Upwork, remote-first companies)
- ✓ SaaS or digital product revenue from non-Spanish customers
✗ Counts towards the 20% Spanish limit
- ✗ Invoices to any Spanish-registered company or individual
- ✗ Work performed for a Spanish client, even if paid from abroad
- ✗ Spanish platform income (e.g. Spanish-registered marketplace)
- ✗ Any income sourced from Spain, regardless of currency or payment method
Keep records in case of a compliance check
When you renew your DNV, you may be asked to demonstrate that your income composition complies with the 20% rule. Maintain a clear record of all clients, invoices, and their countries of registration throughout your permit period. Your gestor can help you structure this.
Practical admin
Invoicing foreign clients from Spain
Once registered as autónomo, you can invoice clients worldwide. The key rules depend on whether your client is in Spain, the EU, or outside the EU.
Clients in the US, UK, Australia, etc.
Services exported outside the EU are generally exempt from Spanish IVA (VAT). You invoice without adding IVA, mark the invoice as a "service export", and do not collect or remit IVA on those amounts. This makes billing US or UK clients straightforward — no VAT complications.
Clients in France, Germany, Netherlands, etc.
B2B services to EU-based companies (where they are VAT-registered) are subject to the reverse charge mechanism. The client accounts for VAT in their own country — you don't charge it. You'll need their EU VAT number on the invoice and will report the transaction in your quarterly IVA return.
Clients in Spain
If you invoice Spanish clients (within the 20% limit), you must charge IVA at 21% on most services, collect it from the client, and remit it quarterly via Modelo 303. You'll also apply IRPF withholding (typically 15% for established autónomos, 7% in your first three years) if the client is a Spanish company.
What every factura must include
Every invoice must include: your name, NIE/NIF, address; the client's name and address; invoice number (sequential), date; description of services; amounts with any applicable IVA or IRPF treatment shown. Your gestor or invoicing software can generate compliant invoices automatically.
Tax obligations
Income tax as an autónomo — and why Beckham Law is complicated
As a Spanish tax resident, autónomo DNV holders pay IRPF (income tax) on their worldwide income via the standard progressive rate bands. The Beckham Law flat-rate regime — 24% on Spanish-source income — is often discussed online, but is generally not available to self-employed workers.
Regional rates vary. The figures above reflect approximate combined state + average regional rates. Your effective rate will depend on your autonomous community.
The Beckham Law: why it generally doesn't apply to autónomos
The Beckham Law (Régimen Especial de Trabajadores Desplazados) allows qualifying individuals to pay a flat 24% on Spanish-source employment income up to €600,000. It sounds ideal — but the DGT (Directorate General of Taxes) has issued binding rulings making clear that classic autónomos are generally excluded, even when all clients are outside Spain.
Employed remote workers on a contract with a non-Spanish employer. Company directors of operating companies (regardless of shareholding %). Highly qualified staff of ENISA-certified startups in eligible roles.
Classic autónomos and freelancers, including those with 100% non-Spanish clients. Sole traders invoicing foreign companies. Consultants operating under an autónomo structure rather than through an employment contract or corporate vehicle.
Narrow exceptions may exist for highly qualified professionals providing 40%+ of services to ENISA-certified startups, or those in qualifying R&D roles — but these are uncommon. Do not assume you qualify. If you believe you may fall into an exception, take specialist tax advice from a Spanish tax lawyer before making any election or filing.
Common questions