Regional rules and local support

It is for anyone thinking about, planning or carrying out a move to Spain who wants to work for themselves.

Start with "How to find the self-employment rules and help for your area". It shows you how to locate the local rule or scheme and check that it is current. After that, pick what fits your situation:

• Living in the Basque Country or Navarre: "Self-employed in the Basque Country or Navarre: which rules differ".
• Looking for money: "Regional grants and reduced-quota schemes for new freelancers".
• Wanting free guidance: "Free start-up advice and training (PAE, chambers of commerce)".
• Working from home: "Municipal licences and local taxes for home-based freelancers".

Key rules

• Foral regions: Araba, Bizkaia, Gipuzkoa and Navarra have their own tax administration, so you file your tax registration and returns with it instead of the national tax agency.
• Social Security: Social Security registration for the self-employed is the same across Spain, including the Basque Country and Navarra.
• Local business tax: As an individual freelancer you are exempt from the local business tax (IAE), but you still declare your activity in the tax census.
• Tax office: In Araba, Bizkaia, Gipuzkoa and Navarra you file tax registration and returns with the Hacienda Foral, not the AEAT.
• Where to look: Check your region's entrepreneur portal and gazette, then your town hall and provincial bulletin.

Regional rules and local support: the whole process, step by step

• Register your activity in the tax census with your Hacienda Foral if you are in a foral territory: before you start the activity, and in any case before your first tax obligations arise

• Find your area's rules and local schemes, and check the town hall's local taxes and licences: before you start; see How to find the self-employment rules and help for your area and Municipal licences and local taxes for home-based freelancers

• Register as self-employed so the reduced flat monthly contribution applies: when you register, for the first 12 months, with a possible extension of 12 months

• Check the grant call is open, is for the current year and its rules have not changed: before you prepare an application, in Regional grants and reduced-quota schemes for new freelancers

• Apply for the regional grant: usually within one to three months of registering, sometimes up to six months or the end of the calendar year; some grants must be applied for before you start

• File your quarterly income tax instalments with your Hacienda Foral if you are in a foral territory: generally in the first 20 days of April, July and October, and by 30 January for the fourth quarter

• Answer any request to correct your application: normally within 10 working days

• Appeal a refusal: within one month of the resolution, as the resolution states

• Keep your activity and registration going for the period the grant requires: often 12 to 24 months, or the grant may have to be repaid with interest

Documents you may need

Identity and residence

• Your DNI or NIE — Regional grants and reduced-quota schemes for new freelancers
• Proof of residence — Regional grants and reduced-quota schemes for new freelancers

Income and work

• Proof of your registration as self-employed — Regional grants and reduced-quota schemes for new freelancers
• Your tax census registration — Regional grants and reduced-quota schemes for new freelancers
• Certificates that you are up to date with the tax agency — Regional grants and reduced-quota schemes for new freelancers

Other documents

• Bank details — Regional grants and reduced-quota schemes for new freelancers
• A business plan describing your activity and any investment — Regional grants and reduced-quota schemes for new freelancers
• Signed declarations about other aid received — Regional grants and reduced-quota schemes for new freelancers

Regional rules and local support: questions that cross several articles

Can a regional grant be combined with the reduced quota?

Yes, the reduced flat contribution applies automatically on registering, and a grant is a separate application, but each grant's rules set its own conditions. Many grants require a new registration as self-employed, so the same start suits both.

Do I use the national tax agency if I live in the Basque Country or Navarre?

No, if you are resident in Araba, Bizkaia, Gipuzkoa or Navarra you deal with that territory's Hacienda Foral for income tax. Your census registration and quarterly instalments also go there, not on the national forms.

How do I find out whether a local scheme is still open?

Look up the call in the regional gazette and the national subsidies database, then check its dates, budget and rules. Confirm it is for the current year, then use the granting body's online office.

Where can I find my town's local taxes and ordinances?

Your town hall's website lists them, usually under ordinances in its online office, and the provincial official gazette holds the approved versions. See How to find the self-employment rules and help for your area.