Working in the trades or construction: registers, training and safety

Terms used

• REA — The REA is the Registro de Empresas Acreditadas, the register of accredited contractors and subcontractors in construction.
• Tarjeta Profesional de la Construcción — The Tarjeta Profesional de la Construcción is a card proving your construction prevention training, issued by the Fundación Laboral de la Construcción.
• Declaración responsable — A declaración responsable is a signed statement that you meet the legal requirements, filed so you can start working.
• Instalador autorizado — An instalador autorizado is an installer registered with the regional Industry department to carry out regulated installations.
• Inversión del sujeto pasivo — Inversión del sujeto pasivo is the reverse charge: you invoice without VAT and your client accounts for it.

Key rules

• REA: Many main contractors will not hire you as a subcontractor without the REA certificate.
• Basic training: Construction needs 20 hours of basic prevention training, with more hours for some roles.
• Installers: Electrical, gas, plumbing and heating work need registration with your region's Industry department.
• VAT: Invoices to a developer or main contractor for construction work go without VAT and say "inversión del sujeto pasivo".

What you need before you start on a site

Construction is more regulated than most trades. Before you work on a site, expect to need four things: a place in the subcontractor register, prevention training, installer authorisation if you do electrical, gas, plumbing or heating work, and the right VAT treatment on your invoices. The documents list, checklist and decision below cover each in detail.

The subcontractor register (REA)

If you work as a contractor or subcontractor in construction, you may have to join the Registro de Empresas Acreditadas (REA). This can apply even if you are self-employed with no employees. Many main contractors will not hire you without the REA certificate, so ask them first.

You register with the regional labour authority where your registered office is. Expect to show evidence of your prevention resources, your training and a solvency declaration. Details differ by region.

If you work alone, you cannot subcontract work on to others.

Prevention training

The basic training for construction is 20 hours. Some roles need extra trade-specific training, for example 60 hours. The hours depend on your trade and the current collective agreement, so check yours.

The Tarjeta Profesional de la Construcción is the card that proves your training. It is issued by the Fundación Laboral de la Construcción. The formal requirement is mainly for employees, but as a self-employed worker you can get one, and in practice you will need proof of training to be accepted on site.

Safety duties when you work alone

Working alone, you do not need a prevention service or a formal risk assessment. On a construction site you still have clear duties:

• Follow the site safety plan.
• Use machinery and protective equipment properly.
• Tell the other companies on site about the risks of your work.
• Follow the instructions of the main contractor.

The company that hires you must give you information and instruction on the site's risks. Health checks are voluntary but sensible. Your duties grow if you hire staff.

Installer authorisation

Some trades need you to be an authorised installer before you can work. The office that handles this is the Industry department (Industria) of your region.

• Electrical work: register as an instalador autorizado by filing a declaración responsable. You need proof of professional qualification and civil liability insurance.
• Gas: you need a qualification certificate and registration with the regional Industry authority.
• Plumbing and water: you need registration as a thermal-installations installer. Many regions also ask for a declaración responsable for water installations.
• Heating, cooling and hot water: register as an installation or maintenance company, with qualified technicians and insurance.

Requirements vary by region and category, so ask your regional Industry office which applies to you.

VAT on construction work

If you build or rehabilitate for a developer or main contractor, you invoice without VAT. The contractor accounts for the VAT itself. Your invoice must say "inversión del sujeto pasivo" and cite the legal provision.

This covers building work, including land development, carried out for a developer or a contractor under a direct contract with the property owner. Rehabilitation counts only if its cost is over 40% of the building's acquisition price. It does not apply when you sell work directly to a private individual who is not a business. In that case, charge VAT as normal.

The decision below helps you choose for each job.

Choosing between options

Should you invoice this construction job with or without VAT?

• Invoice without VAT (reverse charge): Your work is construction or rehabilitation of buildings or land development, done for a developer or main contractor who is acting as a business. Write 'inversión del sujeto pasivo' on the invoice; the contractor then declares the VAT.

• Invoice with VAT as normal: You sell directly to a private individual who is not a developer or acting as a business, or the recipient is not acting as a business.

Check who your client is and what the work is. If a developer or contractor hires you for construction work, use the reverse charge. Rehabilitation counts only if its cost is over 40% of the building's acquisition price. If you sell to a private owner, charge VAT.

Documents you need

• REA registration evidence: file with the regional labour authority where your registered office is, with proof of prevention resources, staff training and a solvency declaration. Many main contractors ask for the certificate before hiring you.

• Declaración responsable as an authorised installer for electrical work, filed with the regional Industry department, with proof of professional qualification and civil liability insurance.

• Qualification certificate and registration with the regional Industry authority for gas installation work.

• Registration as an installation or maintenance company for heating, cooling and hot water work, with qualified technicians and insurance, plus a declaración responsable for water installations in many regions.

• Invoices for construction work for a developer or main contractor without VAT, stating 'inversión del sujeto pasivo' and the VAT reverse charge rule for subcontracted construction work.

• Proof of your prevention training for the site, so you can follow the site safety plan and give the main contractor the risk information it asks for.

Checklist

• Ask the main contractor whether it requires the REA certificate before it hires you as a subcontractor.

• Register in the REA with the regional labour authority where your registered office is, if you subcontract in construction.

• Check whether your trade needs extra training, for example 60 hours for some roles, and complete it.

• Apply for the Tarjeta Profesional de la Construcción from the Fundación Laboral de la Construcción to prove your training.

• Read the site safety plan before you start and follow it, including the rules on machinery and protective equipment.

• Tell the other companies on site about the risks of your work and follow the instructions of the main contractor.

Frequently asked questions

Can I work as a self-employed subcontractor without being in the REA?

In practice, often no: many main contractors ask for the REA certificate before they hire a self-employed subcontractor. The REA is the register of accredited construction contractors and subcontractors.

Do I need the Tarjeta Profesional de la Construcción as an autónomo?

The formal requirement is mainly for employees, but you can get the card and it is the usual way to prove your training in practice. It is issued by the Fundación Laboral de la Construcción and shows the basic 20 hours of prevention training plus any trade-specific training.

Do I need a formal risk assessment if I work alone?

No, an autónomo with no employees does not have to appoint a prevention service or draw up a formal risk assessment. You still have to protect your own safety, follow the site safety plan and share risk information with the other companies on site.

Which office handles installer registration for electrical, gas or heating work?

The Industry department (Industria) of your autonomous community handles it for electrical, gas, plumbing and heating and cooling installers. You file a declaración responsable, a signed statement that you meet the requirements, usually with proof of qualification and liability insurance.