Rules for specific freelance sectors

It is for anyone thinking about, planning or carrying out a move to Spain who wants to work for themselves. After reading, you will know which extra rules apply to your type of freelance work.

Start with "Freelancing in IT, design, writing or consulting: codes, tax and IP". It sets out the activity codes, withholding and intellectual property points that many freelancers meet first. Then go to the article for your own sector.

Recognition of qualifications and professional bodies, company licences and general insurance are not covered here.

Key rules

• Withholding: Professionals invoicing Spanish businesses or professionals apply a 15% IRPF withholding on the taxable base, not on the VAT.
• New professional rate: A new professional can apply a reduced 7% withholding in the year of registration and the following two calendar years.
• Foreign clients: You do not apply IRPF withholding on invoices to clients with no presence in Spain.
• Teaching VAT: Private classes in school or university subjects, given on your own account, are exempt; leisure and non-regulated courses are charged at 21%.
• Exempt income: If your teaching income is exempt, you cannot deduct VAT on the costs linked to it.
• Regular income: Regular, personal and organised income means you register as self-employed, whatever the amount.

Rules for specific freelance sectors: the whole process, step by step

• Choose your activity code and register for tax with the Agencia Tributaria (Spain's tax agency), using the census form (modelo 036, or the simpler 037 if you qualify). Read "Freelancing in IT, design, writing or consulting: codes, tax and IP".: before you start the activity

• Register as self-employed with Social Security (RETA), which asks for your CNAE activity code. Keep it consistent with your tax epigraph.: when you start the activity

• If you sell goods or digital services to consumers in other EU countries, decide whether to join the One Stop Shop (OSS). Read "Content creators and online sellers: when income becomes self-employment".: before your EU sales pass EUR 10,000 a year, or earlier if you choose to opt in

• Put cookie consent and privacy notices on your website. Read "Data protection and website legal notices for your freelance business".: before the site goes live

• File your OSS return (modelo 369) for each quarter.: by the end of the month after each quarter: 20 April, 20 July, 20 October and 31 January

• Report a change of activity to the tax agency (modelo 036) and to Social Security.: when your activity changes; changes to RETA data are usually due within 6 days

Documents you may need

Income and work

• A written contract with each client that sets out which rights you transfer — Freelancing in IT, design, writing or consulting: codes, tax and IP
• A written statement to each client that you qualify for the reduced 7% — Freelancing in IT, design, writing or consulting: codes, tax and IP
• Registration as an installation or maintenance company for heating — Working in the trades or construction: registers, training and safety

The home and the lease

• Invoices for construction work for a developer or main contractor without VAT — Working in the trades or construction: registers, training and safety

Translations and legal papers

• University degree in Translation and Interpreting — Teaching, translating and guiding as a freelancer: VAT, licences and limits
• Sworn translator title — Teaching, translating and guiding as a freelancer: VAT, licences and limits

Other documents

• REA registration evidence — Working in the trades or construction: registers, training and safety
• The full policy wording — Which freelancers need professional liability insurance
• Legal notice — Data protection and website legal notices for your freelance business
• Declaración responsable — Working in the trades or construction: registers, training and safety, Teaching, translating and guiding as a freelancer: VAT, licences and limits
• Qualification certificate and registration with the regional Industry authority — Working in the trades or construction: registers, training and safety
• Proof of your prevention training for the site — Working in the trades or construction: registers, training and safety

Each article lists the other documents it asks for, where you need them.

Rules for specific freelance sectors: questions that cross several articles

Which tax section do IT, design and writing freelancers register under?

Most register under Section 2 of the IAE, the professional activities list, with the epigraph chosen on the census form. IT and consulting sit mostly in group 76, and writers in the artistic and literary group. Work done with hired staff or as a commercial process can fall under Section 1, business.

Do I charge VAT to clients outside Spain?

It depends on where the client is: Spanish clients pay VAT at the general rate (21% in 2025). EU businesses get an invoice without Spanish VAT, marked as reverse charge, and you must be on the register of EU traders (ROI). Most services to non-EU businesses are not subject to Spanish VAT. Read "Content creators and online sellers: when income becomes self-employment" for online sales to consumers.

Which withholding applies to my invoices, and does it change by client?

Invoices to Spanish businesses or professionals carry a 15% IRPF withholding on the taxable base, not on the VAT. As a new professional you can use 7% in the year of registration and the following two calendar years. See Freelancing in IT, design, writing or consulting: codes, tax and IP.

Does my freelance website need a cookie banner?

Yes, if it uses cookies that are not strictly necessary, such as analytics, advertising or social media plugins, you need consent before setting them. A site with only essential cookies needs no banner, but it should say so in its privacy or cookie policy.