Working as an autónomo after moving to Marbella: a practical guide
I’m a UK-born autónomo living in Spain, and I built Autonomo Pilot because I was tracking my own quarters in a spreadsheet and wanted something better. The tax arithmetic here isn’t unusually hard. What makes it hard when you’ve grown up with another system is that almost nothing maps onto what you already know. The forms have numbers instead of names, social security is a fixed monthly amount rather than a percentage, and the annual return settles a year you’ve already been paying for. It took me a while to stop reading “Modelo 130” as a bus route!!
To work for yourself in Spain after moving here, you register twice: with Hacienda (Spain’s tax authority) for tax (Modelo 036 or 037) and with the Seguridad Social in the self-employed scheme, known as RETA. From then on you pay a monthly social security cuota, file tax returns every quarter and settle the year in an annual income tax return, the renta. Most people who arrive from the UK use a gestor (like a local accountant that can also help you set up the required legal paperwork) for the filings and keep their own records alongside.
The steps, in order
- Sort the prerequisites first. You need an NIE, a Spanish bank account and, if you’re not an EU national, the right residence permission for self-employment. Since Brexit that includes most people arriving on a UK passport. These gate everything else.
- Register with Hacienda. This is the census registration, done on Modelo 036 or 037. It tells the tax office you’re starting an activity, which activity heading (IAE) it falls under, and where you work. If you work from home and want to claim part of your household bills, the workspace is declared here too.
- Register with the Seguridad Social (RETA). This starts your monthly cuota. Since 2023 the amount depends on the net income you expect to earn, so you pick a band based on your estimate. The figure is reconciled against your real declared income afterwards, and you can change your band during the year as things become clearer.
- Set up how you invoice. A Spanish factura carries your NIF and your client’s, a date, a number, the base amount, IVA and any retención. The standard IVA rate is 21%. When you invoice a Spanish business as a professional, they usually withhold IRPF from your invoice and pay it to Hacienda for you: commonly 15%, or 7% for newly registered professionals.
- Learn the calendar. Modelo 130, the quarterly income tax prepayment, is filed 1 to 20 April, 1 to 20 July, 1 to 20 October and 1 to 30 January. If you charge IVA, Modelo 303 follows the same windows. The renta for the previous year is filed roughly between April and 30 June.
- Keep records from day one. Your gestor files what you give them, so the quality of the return depends on the quality of your records.
What it costs, as of 2026
The RETA cuota. The 2026 table has 15 bands based on monthly net income, set by Orden PJC/297/2026, with a total contribution rate of 31.5% on your chosen base. Paying on the minimum base of each band, the cuota runs from €205.88 a month in the lowest band (net income up to €670 a month) to €607.35 a month in the highest (above €6,000 a month). It’s charged whether or not you earned anything that month. It’s also a deductible business expense, so it reduces the profit your income tax is calculated on.
The tarifa plana. New registrations can get a reduced cuota for an initial period, with conditions on prior registration history and income, and regional top-ups in some comunidades. The terms have been revised repeatedly, so I haven’t put a figure here. Confirm the current amount and duration with your gestor before you plan around one.
IVA. 21% standard, with reduced rates of 10% and 4%. You collect it from clients and pass it on through Modelo 303, less the IVA you’ve paid on qualifying business costs.
Income tax prepayments. Modelo 130 is 20% of your cumulative profit for the year so far, minus any retención your clients have already withheld and minus your earlier 130 payments. When working out profit, there’s an automatic allowance for hard-to-evidence costs of 5% of net income, capped at €2,000 a year.
A gestor. Fees vary widely by region, complexity and whether VAT or payroll is involved, and monthly retainers are the norm. Ask two or three locally for a written scope of which filings are included and what counts as extra. The fee is itself a deductible expense.
Common mistakes
Treating your bank balance as your income. When a Spanish client withholds 15%, your bank only ever sees the net amount. Your real income is higher than your statements suggest, and your bookkeeping has to reconstruct the gross figure.
Recording the cuota as a tax payment. RETA is a business expense. Filed as a tax payment, it doesn’t reduce your profit. Filed as the expense it is, it does.
Under-estimating your band. Picking a low band to keep the monthly cost down tends to mean a bill when the Seguridad Social regularises the year against your declared income.
Assuming the Beckham law applies to you. The inbound regime that taxes eligible relocating employees at a flat 24% comes up a lot in expat conversations. Ordinary autónomos are generally not eligible, so check with a professional before planning around it.
Not budgeting for the first year. The cuota starts from month one and the quarterly prepayments follow. Together, the first year can feel like paying tax before you’ve earned anything, and in a sense you are.
Frequently asked questions
How much is the autónomo cuota in Spain in 2026?
It depends on your band. On the minimum base, the 2026 cuota runs from €205.88 a month for net income up to €670 a month, to €607.35 a month for net income above €6,000 a month.
Is there a tarifa plana for new autónomos in 2026?
Yes, there is a reduced cuota for new registrations, subject to conditions. The amount and duration have changed several times, so confirm the current terms with your gestor when you register.
Can I work as an autónomo in Spain with UK clients?
Yes, and plenty of people do. Retención only applies when you invoice Spanish businesses, so a UK client pays you the gross amount and more of your tax is settled through Modelo 130 and the renta. How IVA applies to services for clients outside Spain is something to settle with your gestor before the first invoice goes out.
Do I have to file Modelo 130 every quarter?
Usually, if you’re in estimación directa. The exception is that if at least 70% of your income already has retención withheld, you may be exempt, which is common for professionals invoicing mostly Spanish companies. Your gestor can confirm whether you qualify.
Do I need a gestor as a newcomer?
Legally you can file your own returns, but for most people who’ve moved from the UK, especially with foreign clients or limited Spanish, a gestor is worth it. They own the filing and the judgement calls, and you own the underlying records of your business.
Where to go from here
Everything above is general information about how the system works, not tax advice. Your own position depends on your activity, your clients and your circumstances, so confirm the specifics with a gestor or asesor before acting on any of it.
The part a gestor can’t do is know your business. That’s why I built Autonomo Pilot: it turns your bank statements into categorised records, estimates your Modelo 130 and annual renta so you can sanity-check the figures you’re given, and produces a quarterly pack for your accountant. It doesn’t file anything and it doesn’t replace your gestor. It means you know roughly what the number should be before they tell you.
Working for yourself is one part of the move. At Northern Estates, Ben and Jade help people with the rest: finding the right home on the Costa del Sol through our properties, arranging the finance with Ben, and making the place your own with Jade’s interiors work. If you’re planning the move to Marbella, get in touch and we’ll help you work out where to start.
This article is provided solely for informational purposes, reflecting Northern Estate’s interpretation of current legal frameworks and market practices, which are inherently subject to change. It does not purport to offer, nor should it be interpreted as offering, professional investment, financial, or real estate advice. Individuals considering any form of investment or financial planning in relation to luxury real estate should consult with a qualified professional advisor to tailor advice specifically to their circumstances. Northern Estates has endeavored to ensure the accuracy of the information herein; however, we cannot accept liability for any errors or omissions.