Empresario Individual autonomoSpain
What it takes to form, own and run a sole trader in Spain, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Del cumplimiento de las obligaciones responde el deudor con todos sus bienes, presentes y futuros.
The registry’s and the law’s own pages do not mention it.
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Se considerarán rendimientos íntegros de actividades económicas aquellos que, procediendo del trabajo personal y del capital conjuntamente, o de uno solo de estos factores
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the autonomo.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the autonomo.
Each year, at the registry
- Annual registry fee
- Does not apply
- Accounts on the public record
- No
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Los administradores de sociedades anónimas, de responsabilidad limitada, comanditarias por acciones y de garantía recíproca, fondos de pensiones y, en general, cualesquiera otros empresarios que en virtud de disposiciones vigentes vengan obligados a dar publicidad a sus cuentas anuales
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Deposit of annual accounts
- Not in our records
With Registro Mercantil (Colegio de Registradores de la Propiedad, Mercantiles y Bienes Muebles de España)
Not stated on boe.es/buscar/act.php when checked
What is public
Not in our records What the register shows the public is not in our records for the autonomo.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Business profit of a natural person is a rendimiento de actividades económicas in the Impuesto sobre la Renta de las Personas Físicas (art. 27 Ley 35/2006), taxed in the owner's hands; the IRPF rate scale was not read.
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Se considerarán rendimientos íntegros de actividades económicas aquellos que, procediendo del trabajo personal y del capital conjuntamente, o de uno solo de estos factores
- CFC rules in Spain
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the autonomo.
Every business in Spain
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026-07-01
- Other rates
- 10% Food and drink for human or animal consumption, water, medicines for veterinary use, pharmaceutical products, housing, flowers and live plants, passenger transport, hotel and restaurant services, waste collection and treatment, and admission to cultural events
- 4% Basic foodstuffs (bread, flour, milk, cheese, eggs, fruit, vegetables, pulses, tubers and cereals), books, newspapers and magazines, human-use medicines, and vehicles for persons with reduced mobility
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Los tipos reducidos vigentes son el 10 por ciento y el 4 por ciento.
- Registration threshold
- No threshold: from the first taxable supply
no turnover threshold: the census declaration is filed before the activity or the operations begin
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Esta declaración debe presentarse, según los casos, con anterioridad al inicio de las correspondientes actividades o a la realización de las operaciones.
- Voluntary registration
- No
There is no below-threshold voluntary registration: a business that makes taxable supplies registers before it starts, and there is no turnover exemption to waive.
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A taxable person not established in the EU must appoint a representative in Spain for its VAT obligations, unless it is established in the Canary Islands, Ceuta or Melilla or in a state with a mutual assistance instrument equivalent to the EU's; businesses using the distance-sales and certain domestic-supply schemes are also exempt from appointing one. A business established in another EU state registers without a representative.
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Esta declaración debe presentarse, según los casos, con anterioridad al inicio de las correspondientes actividades o a la realización de las operaciones.
- Returns filed
- Quarterly
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La presentación de la autoliquidación y, en su caso, el ingreso del modelo 303 se efectuará en los veinte primeros días naturales del mes siguiente a la finalización del correspondiente período de liquidación trimestral
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerRegistro Mercantil Central
- Tax authorityAgencia Estatal de Administración Tributaria (AEAT)
- Tax treatiesMinisterio de Hacienda — Convenios de doble imposición
Payment and banking services
7 services name Spain on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Empresario Individual (autonomo)
- ISO 20275 code
- 1SL4Secondary GLEIF, Entity Legal Forms code list