Content creators and online sellers: when income becomes self-employment

Terms used

• Autónomo — An autónomo is a self-employed person who registers with the tax office and Social Security.
• IAE — The IAE epigraph is the tax category code that describes your business activity.
• RETA — RETA is the Social Security scheme for self-employed workers.
• CNAE — The CNAE is the activity code you give Social Security, which should match your IAE epigraph.
• Modelo 036 — Modelo 036 is the census form used to register, change or end an activity with the tax office.
• One Stop Shop — The One Stop Shop lets you declare and pay VAT owed in other EU countries through one quarterly return in Spain.
• No sujeta — No sujeta means not subject to Spanish VAT; you write it on invoices to platforms outside the EU.

Key rules

• Regular income: Regular, personal and organised income means you register as self-employed, whatever the amount.
• EU platforms: Invoice EU platforms without VAT, noting reverse charge.
• Non-EU platforms: Invoice platforms outside the EU with the wording "no sujeta".
• Platform reporting: Platforms report your earnings to the tax authority, so declare every payment.

When your income counts as self-employment

If you earn from content or online sales on a regular, personal and organised basis, you must register as self-employed (autónomo). The test is regularity, not a fixed amount. Earning more than the annual minimum wage is a useful warning sign, but it is only a guide.

Occasional sales of your own used items are not an activity. Regular, organised selling or content creation is. Not registering can bring penalties and back payments of contributions.

How to register

Register in two places, in this order:

1. Tax census. Before you start, file the census registration with the tax office using modelo 036, or the simpler modelo 037 if you qualify. You pick your IAE epigraph (the category of your activity). The form also asks about your VAT and income tax regime.
2. Social Security. Register in RETA, usually online. You give a CNAE code, which must match your IAE epigraph.

If your activity changes, file a modification (modelo 036) with the tax office. Tell Social Security too, normally within 6 days. The timeline below shows the steps in order.

Once registered, expect quarterly returns (modelos 130 and 303) and an annual income tax return.

Invoicing platforms

Your treatment depends on which company actually pays you. Read each platform contract to find the paying company and its country.

• Platform in the EU (for example Google Ireland, or Twitch through Luxembourg). Invoice without VAT and note "reverse charge". You must be on the EU operators register (ROI) and report these sales on modelo 349. Put the platform's VAT number on the invoice.
• Platform outside the EU (for example Patreon Inc. or Google LLC in the US). Spanish VAT does not apply. Write "no sujeta" on the invoice. You do not need the ROI or modelo 349.

Either way, declare the income in your income tax and in your quarterly returns.

Platforms tell Hacienda about you

Platforms in the EU report their sellers to the Spanish tax authority every year by 31 January. They send your identity, tax ID, address, payments received and fees withheld. Platforms may ask you for your tax ID, so have it ready. If your returns do not match what the platform reported, you may be checked. Very small occasional sellers can fall under exclusions, so do not count on that.

Selling goods or digital services to EU consumers

Sales to consumers in other EU countries are taxed in the buyer's country. One EU-wide limit of EUR 10,000 net per year lets you charge Spanish VAT on these sales until you pass it. Above it, charge each destination country's VAT rate.

The simplest route is the One Stop Shop. You register with the tax office and file one quarterly return (modelo 369), paying all the foreign VAT through Spain. The deadlines are 20 April, 20 July, 20 October and 31 January for the fourth quarter. You can join even below the limit. Sales to businesses follow different rules, and imports of low-value goods from outside the EU use a separate scheme.

Use the decision, checklist and FAQ below to match your own case.

Choosing between options

How do you invoice and handle VAT for your platform or online sales income?

• Invoice an EU platform without VAT: The company paying you is established in another EU country, such as Ireland or Luxembourg.

• Invoice a platform outside the EU as no sujeta: The company paying you is outside the EU, such as in the US. No Spanish VAT, no EU operators register and no modelo 349.

• Sell to EU consumers with Spanish VAT: Your sales of goods or digital services to consumers in other EU countries stay at or below EUR 10,000 net per year.

• Charge each country's VAT through the One Stop Shop: Your EU consumer sales go above EUR 10,000 net per year, or you want one simple scheme even below it. You file modelo 369 each quarter.

Look at where the paying company is established first; for sales to consumers, the EUR 10,000 net yearly limit decides.

Timeline and deadlines

• File the census registration (modelo 036, or the simpler 037 if you qualify) with your IAE epigraph: before you start the activity

• Register in RETA with Social Security, giving a CNAE activity code consistent with your epigraph: when you start the activity

• Report a change of activity to Social Security: usually within 6 days of the change

• File the One Stop Shop quarterly return (modelo 369) for Q1: by the end of April Deadline: 20 April.

• File the One Stop Shop return for Q2: by the end of July Deadline: 20 July.

• File the One Stop Shop return for Q3: by the end of October Deadline: 20 October.

• File the One Stop Shop return for Q4: by the end of January Deadline: 31 January.

Checklist

• Check whether your income is regular, personal and organised; if so, register as self-employed rather than treating it as occasional.

• Compare your yearly income with the annual minimum wage as a guide, remembering regular activity is the real test.

• Choose your IAE epigraph and file the census registration before you start.

• Give a CNAE code in your Social Security registration that matches your epigraph.

• Invoice EU platforms without VAT, noting reverse charge, and join the EU operators register.

• Invoice platforms outside the EU with the wording "no sujeta".

• Give your tax ID when a platform asks, and declare every platform payment in your returns.

• Join the One Stop Shop if you sell goods or digital services to consumers in other EU countries above EUR 10,000 net per year.

Frequently asked questions

Does a US platform like Patreon need Spanish VAT on my invoice?

No, a platform outside the EU does not pay Spanish VAT on your invoice, which states "no sujeta" instead. You do not need to join the EU operators register (ROI) or file modelo 349 for it. You still declare the income in your quarterly returns and income tax.

Does an EU platform like Google Ireland change how I invoice?

Yes, for an EU platform you invoice without VAT and note reverse charge, but you must be in the EU operators register (ROI). You also need the platform's VAT number and must report the sales on modelo 349. Check which company actually pays you in your platform contract.

What do platforms report to Hacienda about my sales?

Platforms report your identity, tax ID, address and the amounts paid to you to the tax agency every year by 31 January. Very small sellers with fewer than 30 sales of goods and a low yearly total are excluded.

Can I sell to consumers in other EU countries without registering for the One Stop Shop?

Yes, up to EUR 10,000 net per year of EU-wide sales you can apply Spanish VAT.