Your first 90 days as self-employed (autónomo)

Terms used

• Alta — The alta is your registration in Social Security as self-employed, which starts your monthly quota.
• NIF — The NIF is your tax ID number, which goes on every invoice you issue.
• Modelo 036 or 037 — Modelo 036 and 037 are the forms that register your self-employed activity with the tax office.
• Modelo 303 — Modelo 303 is the quarterly VAT return.
• Modelo 130 — Modelo 130 is the quarterly income tax advance payment for self-employed people in direct estimation.
• Modelo 111 — Modelo 111 is the quarterly return for income tax withheld from payments you make.
• Modelo 390 — Modelo 390 is the annual VAT summary, filed in January.

Key rules

• Alta window: File your alta up to 60 days before or up to 3 calendar days after you start, so the start date you give holds.
• First invoice: You can invoice only after your tax registration is done and you hold your NIF.
• Invoice deadline: Invoice business clients no later than the 16th of the month after the sale.
• Quarterly deadlines: Quarterly returns are due 1–20 April, 1–20 July and 1–20 October, and 1–30 January for the fourth quarter.
• Direct debit: If you pay returns by direct debit, the deadline falls a few days earlier.

The short version

Your first 90 days bring three things, each with a predictable date: a first Social Security quota debit, a first invoice, and your first quarterly tax filings. The timeline below shows the dates. This page explains what each one means for you.

Registration sets your start date

Your Social Security registration (alta) takes effect from the activity start date you enter in the application, as long as you file within the allowed window: up to 60 days before and up to 3 calendar days after you start. File later than that and the start date can't go back before the day you filed.

Only up to three altas per calendar year can take effect from the start of the month in full. A reduced start-up quota may also apply; it is handled separately from the normal quota.

You also register your activity with the tax office (Modelo 036 or 037). You need that registration and your NIF before you issue any invoice.

Your first quota debit

The quota is debited monthly by direct debit, in arrears. Your first debit comes at the end of the month and covers the month of your alta. The first month may be charged for the days you were registered or for the full month, depending on the alta rules. If you qualify for the reduced start-up quota, the reduced amount applies. Make sure the account you gave has enough money in it at month end.

Your first invoice

Issue your first invoice once you are registered with the tax office and have your NIF. For business clients, issue each invoice no later than the 16th of the month after the sale.

An invoice shows:

• a serial and sequential number
• the issue date, and the date of supply if it differs
• your name, NIF and address, and the same details for your client
• a description of the service
• the taxable base, the VAT rate and amount (or the legal reason for exemption), and the total

Add an income tax withholding line only if your client must withhold tax from what they pay you. In some cases a simplified invoice is allowed. Electronic invoicing rules are being phased in, so check the current requirements when you start.

Your first quarterly filings

From the first quarter after you register, you file:

• Modelo 303, the quarterly VAT return. If your activity is exempt from VAT, you don't file it.
• Modelo 130, the quarterly income tax advance, if you are in direct estimation. It is generally 20% of net profit. You don't file it if at least 70% of your income is subject to withholding.
• Modelo 111, only if your invoices include withholding.
• Modelo 115, only if you rent premises with withholding.

Deadlines are 1–20 April, 1–20 July and 1–20 October. The fourth quarter runs 1–30 January. If you pay by direct debit, the deadline comes a few days earlier. In January you also file the annual VAT summary (Modelo 390).

The Basque Country and Navarra have their own rules, so the details differ if you live there.

If something went wrong

If you registered late or with the wrong details, see the section on that below. The FAQ answers common questions about Modelo 130, exempt activities and invoicing before your registration is complete.

Timeline and deadlines

• Your Social Security alta takes effect from the activity start date you give in the application, and your contributions start from that date: from the start date in your application

• Issue your first invoice once your activity is registered with the tax office and you hold your NIF: after registration, when you supply the service

• Issue each invoice to a business client no later than the 16th of the month after the sale: by the 16th of the following month

• Your first monthly Social Security quota is debited, covering the month of your alta (a reduced start-up quota applies if you qualify): in the last days of the month, in arrears

• File your first quarterly VAT return (Modelo 303) and, if you are in direct estimation, your income tax advance (Modelo 130): 1–20 April, 1–20 July or 1–20 October after the quarter ends; filings paid by direct debit are due a few days earlier

• File Modelo 111 as well if your invoices include withholding: every quarter, in the same filing periods

• File the fourth-quarter returns: 1–30 January

• File the annual VAT summary (Modelo 390): in January

Documents you need

• Your registration with the tax office (Modelo 036 or 037), which you need before you issue your first invoice.

• Your NIF, the tax ID number that goes on every invoice you issue.

• The name or company name, NIF and address of each client, to put on the invoice next to your own details.

• Your invoice, with a serial and sequential number, issue date, description of the service, taxable base, VAT rate and amount (or the legal exemption), total, and the date of supply if it differs from the issue date.

• The income tax withholding line on the invoice, only if your client must withhold tax from what they pay you.

What if you registered late or with the wrong details?

Late or wrong registrations can be fixed, but the sooner you act, the less it costs. Backdating is very limited, so plan on paying for the gap rather than erasing it.

If you registered late

The Social Security alta can be requested up to 60 days before you start, and no later than the start date. If your activity has already begun, a retroactive alta is possible only in limited cases. You can end up owing the contributions for the gap, plus surcharges. The start date in the tax census cannot be freely moved back either.

Late tax registration (Modelo 036 or 037) usually brings a fine of between 20 and 400 euros. Quarterly returns you did not file carry surcharges of 1% to 20%, plus interest. Fines for working with no Social Security registration at all can run from hundreds to thousands of euros, depending on the case.

To regularise, do this in order:

1. Register as soon as possible, with both the tax office and Social Security.
2. File every return you missed.
3. Pay what is owed.

The tax and Social Security offices set the final amounts case by case. Ask them for the figure before you pay.

If you chose the wrong activity code or regime

A wrong activity code, VAT regime or income tax method is corrected with a Modelo 036 (or 037 if you qualify) modification form. You can file it online or at a tax office. Correct an error as soon as you spot it. Any genuine change must be filed within one month.

Watch the calendar for VAT and income tax methods. Some choices are fixed for a set period. The deadline to change them for the following year falls in December.

Social Security keeps its own record of your activity. Changes there are filed separately with Social Security, normally within three working days of the change.

What it does to the reduced quota

The 12 months of the new-autónomo reduced quota start on the date of your Social Security alta. This has two effects:

• A late alta loses you months of the benefit.
• An alta made too early starts the clock before you have any activity.

You qualify only if you were not self-employed in the previous 2 years, or 3 years if you have used the reduced quota before. A wrong declaration about your past, or an alta date that does not match your real start, can lead Social Security to refuse the reduction. It can also claim back the difference in contributions. Your declared income is checked against your tax return afterwards, so keep your estimate realistic.

If the reduction is at risk, ask Social Security before the next payment is due.

Frequently asked questions

Do I have to file Modelo 130 if most of my clients withhold tax?

No, you do not file Modelo 130 if at least 70% of your income is subject to withholding. Modelo 130 is the quarterly advance payment of income tax, generally 20% of your net profit. If you are under that 70% level, you file it every quarter.

Do I need to file Modelo 303 if my activity is exempt from VAT?

No, an activity that is exempt from VAT does not need the quarterly Modelo 303 VAT return. If your invoices carry VAT, you file it every quarter, even in a quarter with little income.

Do I also file Modelo 111 as a new autónomo?

Yes, you file Modelo 111 each quarter if your invoices include withholding. Modelo 115 is also quarterly, but only if you rent premises and withhold tax on the rent.

Can I issue my first invoice before my registration is finished?

No, you can issue your first invoice only once your activity is registered with the tax office and you have your NIF, the tax ID number that goes on every invoice. Once both are in place, you issue the invoice when you supply the service.