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.
