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Freelancers and Businesses

Taxes for freelancers in Spain

An overview of the main taxes an autónomo needs to file — quarterly income tax, VAT, and the annual return.

Last reviewed: 2026-06-15Quarterly filings are due in the first 20 days of April, July, October and January; the annual Renta return is typically filed between April and June.

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

As a freelancer (autónomo) in Spain, you're responsible for declaring and paying your own taxes on a quarterly and annual basis — unlike employees, whose employer withholds tax automatically. This is a high-level overview of what's involved; each obligation has its own detailed guide.

Requirements

  • You must be registered with the Agencia Tributaria (tax authority) as self-employed, typically via Modelo 036/037
  • Most freelancers need to file quarterly, regardless of how much they earned that quarter

Step-by-step process

  • File Modelo 130 quarterly — a payment on account of your personal income tax (IRPF), based on your quarterly profit — see our detailed guide to quarterly tax returns for the mechanics
  • File Modelo 303 quarterly — your VAT (IVA) return — see our detailed guide to VAT for freelancers for how this works
  • File your annual income tax return (Renta) each spring, reconciling your quarterly Modelo 130 payments against your actual annual income — see our guide to filing your annual tax return
  • Keep organised records of income and deductible expenses throughout the year — this is what every quarterly and annual filing is built from

Required documents

  • NIF/NIE
  • Invoices issued and received
  • Bank statements matching your business income and expenses

Common mistakes

  • Missing a quarterly filing deadline even in a quarter with little or no income — a filing is still generally required
  • Not keeping proper invoices for deductible expenses, which reduces what you can legally offset against your tax bill

Practical tips

  • A gestor (licensed tax professional) is commonly used by freelancers in Spain for quarterly filings — it's an affordable, normal service, not a luxury
  • Some regions and situations allow simplified taxation (módulos) instead of direct estimation — check whether your activity qualifies

How Tuchati can help

Tuchati can help you understand which filings apply to your situation and connect you with a trustworthy gestor for ongoing tax support.

Taxes for freelancers in Spain — Help Centre — Tuchati