What is the status of Autonomous?
Self-employed status is the Spanish equivalent of a self-employed or freelance worker and also includes persons (without legal personality) exercising small businesses. Anyone carrying out any of these activities is required to legalise these activities as regards registration, payment of taxes and the levying of VAT. So the answer to the question “I have to register as self-employed” is usually “Yes” if you are earning money in Spain and are not employed or conduct business through a company.
Anyone who starts a profitable business in Spain (when they are not employees or if they do it through a company) must legalise this situation with regard to registration, accounting, expenses and taxes.
Steps to register as a Spanish self-employed “Autónomo”:
(i) Register with the Agenzia delle Entrate “AEAT” by filling in the “Form 036” under the item corresponding to the tax on economic activity “IAE” to be developed. To be registered as a resident taxpayer, you must fill in another form, “Form 030”.
(ii) Enrolment in the Spanish social security system