1.1. Registration of economic activity - registration as self-employed

Before registering in the CONTA.ES system, anyone must register their economic activity and choose a tax regime. If the economic activity is chosen to be registered as a self-employed person, this must be done at the Tax Agency using the Electronic Declaration System (the steps to follow are detailed below). Once this step is completed, registration in the CONTA.ES system can proceed to keep accounts.

On the CONTA.ES website homepage, there is a menu "Free trial" or, in the upper right corner, the button "Register", which, when clicked, opens the registration form.

Here is a step-by-step guide on how to register as self-employed in Spain. 

1. Basic requirements

To register as self-employed (freelancer) you need:

• Be of legal age or an emancipated minor. 
• Have legal residence in Spain, if you are a foreigner. In many cases, you will need an NIE if you are not a Spanish citizen. 
• Be clear about what economic activity you are going to carry out, when you will start it, where you will develop it, etc. 

2. Registration with Hacienda (Tax Agency)

This step is key, it must be done before or on the same day you start the activity.

• Fill out the census declaration, which is to register as an economic activity: submit forms or the simplified (the latter is for simpler activities). Choose the appropriate heading for the Economic Activities Tax (IAE), and also determine if your activity is subject to VAT, IRPF withholdings, etc.

3. Registration with Social Security (RETA)

Once you have registered with the Tax Agency or at the latest on the same day the activity begins, you must register with the Special Regime for Self-Employed Workers (RETA) of the Social Security.

• The TA-0521 form is used for registration, and can be done online (requiring a digital certificate or similar) or in person.
• In this registration, you will need to provide data such as: start date, CNAE (the activity classification), activity address, your Social Security number, etc. 
• If you already have an Affiliation Number or Social Security Number, you will use it; if not, you will have to request it. 

4. Accident and contingency mutual insurance

• As a self-employed person, you are obliged to be covered by a mutual insurance company for professional contingencies and occupational diseases, as well as temporary disability if applicable. 

5. Other additional procedures

Depending on the activity, you may need:

• Opening license or responsible declaration if you have a commercial premises. 
• Registration with the City Council if necessary for your local activity.
• Communication to regional or labor organizations if you are going to have employees. 

6. Deadlines

• Registration with the Tax Agency and Social Security must coincide or be done before the start of the activity. Doing so afterwards may mean losing benefits, incurring surcharges, or not being able to access certain bonuses. 
• You can apply for RETA registration up to 60 days before the start of activity. 

7. Costs and fees

• There is no administrative cost for processing the registration (normally, excluding the help of a manager if necessary). What comes after are the monthly self-employment fees, the amount of which will depend on the contribution base you choose.
• There are bonuses (for example, the “flat rate” for new self-employed individuals) that can reduce the fee at the beginning if you meet certain requirements.

In all of Spain the basic procedure and main bodies are the same, because:

• Hacienda (Tax Agency/AEAT) and
• Social Security (RETA – General Treasury)

are state bodies, with national jurisdiction.

But there are things that can vary, for example:

Madrid, Catalonia, Andalusia, Valencian Community, Castile and León, etc.
State procedures are the same. Only municipal licenses and regional aid change.

Basque Country and Navarre
Foral Tax Authority: the census registration and tax declarations are submitted to the Foral Council (Bizkaia, Gipuzkoa, Álava or Navarre Tax Authority) instead of the state Tax Agency. Social Security remains the same.

Ceuta and Melilla
➜ Same as the rest of Spain, but with different VAT/IGIC/IPS tax rates in some activities.

Canary Islands
➜ Instead of VAT, the IGIC (Canary Islands General Indirect Tax) is applied. Registration with the state Hacienda + IGIC obligations with the Canary Islands Tax Agency.

Balearic Islands
➜ Same system as the peninsula, only local fees and licenses change.

In CONTA.ES, we currently only support self-employed individuals who:

• Pay taxes in the Peninsula and Balearic Islands, except for the chartered territories of the Basque Country and Navarre and the territories excluded from the scope of VAT application (Canary Islands, Ceuta, and Melilla).
• Self-employed individuals under the simplified direct estimation regime of IRPF

Self-employed individuals under the general VAT regime in the common territory