🛠️ The Freelancer / Autónomo Tax Checklist: Quarterly Compliance
Becoming self-employed (Autónomo) in Spain is a multi-step process involving both the Tax Agency (AEAT) and Social Security. This checklist outlines the mandatory steps and the exact Modelos (forms) you must file to stay compliant throughout the year.
If you’re unsure where to begin, check out our comprehensive tax obligation strategy. Taxes in Spain Guide 2026.
🔑 Phase 1: Initial Registration (The Green Light to Work)
Before issuing your first invoice, you must register your activity with both Social Security and the AEAT.
| Step | Form / Obligation | Focus & Implication |
| 1. AEAT Census Registration | Modelo 036 (or 037 for simplified registration) | Declares the start of your activity. You must choose your IAE Epigraph (activity code) and specify your VAT/IRPF obligations (e.g., if you must charge VAT). |
| 2. Social Security Registration | Modelo TA.0521 | Registers you in RETA (Régimen Especial de Trabajadores Autónomos – Special Regime for Self-Employed Workers). This triggers your obligation to pay the monthly Cuota (quota/fee). |
| 3. Apply for Flat Quota (If Eligible) | Social Security online application. | New Autónomos are eligible for a reduced Social Security fee (currently a flat rate) for the first 12–24 months. Must be applied for immediately. |
| 4. ROI Registration (If Applicable) | Modelo 036 (section V) | Mandatory if you work with clients or suppliers in other EU countries. Registering in the ROI (Registro de Operadores Intracomunitarios) allows you to invoice without Spanish VAT (IVA). |
| 5. IAE | Epigraf based | The Impuesto sobre Actividades Económicas (IAE) is a local business tax that must be declared by every self-employed worker, even if they are exempt from paying the fee. |
📅 Phase 2: Quarterly Tax Filings (The Day-to-Day)
These are the recurring autoliquidations that pay your taxes on a quarterly basis. Deadlines are the 1st to the 20th of April, July, and October, and the 1st to the 30th of January (for the Q4 filing).
| Tax / Payment | Modelos | Purpose & Key Action |
| VAT / IVA Autoliquidation | Modelo 303 | Mandatory for most Autónomos. You calculate the difference between IVA charged (to clients) and IVA supported (paid on business expenses). The net difference is what you pay. |
| IRPF Quarterly Payment | Modelo 130 (Estimación Directa) | Payment on Account. You pay 20% of your quarterly net profits (Income – Deductible Expenses) as an advance payment toward your final annual IRPF bill. |
| Modelo 131 (Estimación Objetiva/Módulos) | Used only by those who qualify to pay IRPF based on indicators like square meters or employee count, not actual profits. | |
| Retentions: Professional Fees | Modelo 111 | File this if you pay other Autónomos (who apply IRPF retentions) or have employees. It declares and pays over the IRPF you withheld from them. |
| Retentions: Rental | Modelo 115 | File this if you rent an office or commercial space for your activity. It declares and pays over the IRPF you withheld from your landlord’s rent. |
⚠️ Deduction Alert: If more than 70% of your invoices have IRPF retention applied (common for freelancers working only with Spanish companies), you are generally exempt from filing Modelo 130.
🗓️ Phase 3: Annual Declarations (Recaps & Summaries)
These forms are filed in January and February and serve to inform the AEAT of the totals reported quarterly and your yearly income.
| Form / Obligation | Deadline | Purpose & Key Action |
| Annual VAT Summary | Modelo 390 | January 1st–30th. A detailed summary of the four quarterly Modelo 303 filings, comparing total IVA charged and supported throughout the year. |
| Annual Retentions Summary | Modelo 190 & Modelo 180 | January 1st–30th. Summaries of the quarterly Modelos 111 (professional fees/salaries) and 115 (rent) filed. Provides recipient details to the AEAT. |
| Annual Operations Summary | Modelo 347 | February 1st–28th. Informative only. Must be filed if you had transactions (sales/purchases) with any single client or supplier that exceeded €3,005.06 in the previous calendar year. |
| Annual Intracommunity Summary | Modelo 349 | Monthly or Quarterly. Summary of all sales and purchases made with registered EU VAT/ROI businesses. |
| Final IRPF Filing | Modelo 100 (Renta) | April to June of the following year. |
