Self-Employed (Autónomos)
- Registration without visiting public authorities (NIE).
- Processing completed within 3 working days.
- Digital communication without the need for a printer.
- Tarifa Plana and VAT number (NIF-IVA).
- Initial consultation included.
- Quarterly report in German.
- Legal & tax advice included.
- Authorised PAE.
- More than 500 successful registrations.
as well as access our complete service agreement through 
.More than 500 successfully registered self-employed businesses
Registration in less than 48 hours (average)
A) Registration as Self-Employed
Since 2013, when starting a self-employed activity in Spain, both tax benefits and reductions in social security contributions may be available. The social security contribution of €80 per month or the reduction of 20% of taxable income during the first two years make self-employment a real alternative.
We offer our services to clients throughout Spain, except for the autonomous regions of País Vasco and Navarra, as these regions have their own special regional tax systems.
Your PAE: Sander, Santos & Partners
As an authorised PAE (Punto de Atención al Emprendedor) recognised by the Spanish Ministry of Economy, our firm has direct access to public authorities, the Tax Agency and Social Security, allowing us to complete the most important administrative procedures electronically, speeding up the registration process and avoiding unnecessary visits to public offices. Registrations throughout Spain, except for the regional tax areas (Navarra and País Vasco).
Once we receive confirmation of your engagement, we will complete all administrative procedures on your behalf. Normally, no further action is required from you. Official website: PAE.
More than 400 successfully registered businesses.
Complete registration in less than 48 hours (average).
Registration as self-employed, within 3 working days and without visiting public authorities:
a) Registration of the economic activity:
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- If required, guidance regarding the application for the NIE number.
- Business registration: We register your activity and the related obligations regarding withholding taxes, input VAT, VAT obligations and VAT exemptions.
- Includes the application for the European VAT number (NIF-IVA) and the submission of documents to the Tax Agency in case of review.
b) Registration with Social Security:
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- Application for the Spanish Social Security number.
- Registration with Social Security: We apply for the fixed contribution of approximately €80 per month for the first 12 months (Tarifa Plana).
- We complete all registrations on your behalf. Normally, no further action is required from you.
- Guidance on obtaining the Spanish health insurance card. The Social Security health card must be requested personally by you at the corresponding health centre (Centro de Salud).
c) Other included services:
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- Personal or telephone initial consultation with lawyer and tax advisor Christoph Sander regarding legal and tax obligations, accounting, invoicing, VAT reverse charge, etc.
- If accounting services are contracted (next section), continuous telephone legal and tax advice and an annually updated self-employment dossier containing essential information and updates regarding the topic (appointments, invoices, taxes, deductible expenses, etc.).
d) Additional services:
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- If required, application and obtaining of the Spanish tax identification number (NIE) through our firm with a notarised power of attorney (NIE processing fee €150.00 + approximately €60.00 notary costs in Spain).
- If required, application for the digital certificate through our firm without visiting public authorities. The application and issuance are completed through our office by sending a selfie holding your identification document. Information available in our service agreement at sspartners.es/docs/certificadoDE.
- If required, payment of Social Security contributions through our client account. If you do not yet have a Spanish bank account required for the payment of Social Security contributions, we can make the initial payments through our client account (processing fee €10 per payment).
B) Services for Self-Employment
a) Accounting and administration:
Self-employed individuals must comply with various accounting and invoicing obligations, where the correct deduction of expenses and the proper recording of income play a particularly important role. Our services are designed to take care of all relevant legal and tax aspects, allowing you to fully focus on your business activity.
- Send us your issued and received invoices twice per quarter conveniently by email. No accounting knowledge is required, and you do not need to install any software or physically organise invoices.
- Quarterly report in German including a review of possible outstanding obligations with the Tax Agency or Social Security, preventing the accumulation of unnoticed debts:
- Quarterly report with current status of income, deductible expenses and results for each quarter and the financial year:
- Quarterly report with income tax forecast, allowing you to anticipate possible payments or refunds in the following year.
- Upon request, we provide you with the A3Factura invoicing software as an interface with our accounting programme (A3). This software meets the requirements that will be necessary from 2027 for electronic data exchange with the Tax Agency and enables you to issue electronic invoices. The licence fee is €10 per month, and we take care of purchasing the licence on your behalf. You will also receive a dossier in German.
Upon request, we provide you with the A3Factura invoicing software as an interface with our accounting programme (A3). This software meets the requirements that will be necessary from 2027 for electronic data exchange with the Tax Agency and enables you to issue electronic invoices. The licence fee is €10 per month, and we take care of purchasing the licence on your behalf. You will also receive a dossier in German.
No printer, no scanner: All documents required for registration and representation can be signed digitally via AdobeSign. AdobeSign can conveniently be used from a computer, mobile phone or tablet.
b) Quarterly closings, annual accounts and tax returns:
In addition to preparing the accounting records, self-employed individuals are generally required to submit quarterly and annual tax returns. Which tax returns (Modelos) must be filed and when depends mainly on the type of activity, the amount of income and the location of the clients. Our firm particularly assists clients with economic interests or customers in Germany, Austria, Switzerland or generally within the EU.
Submission of all relevant tax returns at a fixed price:
- Modelo 130: Submission of quarterly income tax advance payments (IRPF). Generally, 20% of the quarterly profit is paid to the Tax Agency as an advance payment towards income tax. If your final tax rate is below 20%, you will receive a tax refund.
- Modelo 303: Submission of quarterly VAT return (IVA). This return must also be filed when no VAT is payable.
- Modelo 111: Submission of quarterly returns regarding income tax withholdings on salaries and professional services (Retenciones).
- Modelo 190 and Modelo 390: Submission of annual summaries of income tax withholdings paid for professionals and annual VAT summary.
- Modelo 100: Submission of the annual income tax return (RENTA) regarding employment and business income.
- Modelo 349: Submission of the declaration of cross-border services. Quarterly filing included; monthly filing: (+€45 per month) if cross-border services exceed €50,000 within a single quarter. In this case, please send us all documents monthly.
c) Representation before the Tax Agency and international tax advice.
In addition to administrative support, advisory services play a particularly important role at our firm. Through our multidisciplinary team of lawyers, tax advisors and business consultants, together with our extensive experience in international tax law, we provide not only continuous advice regarding cross-border services and business relationships, but also advice on tax optimisation, company formations, etc.
We represent our clients directly before the Spanish Tax Agency and therefore act as your authorised representative, automatically receiving all notifications from the Tax Agency on your behalf.
Additional services:
a) Representation before Social Security:
Since 2023, Social Security contributions are calculated according to the expected business result, making it necessary to communicate this information to Social Security. As explained in our dossier, all these new procedures can be completed electronically using your digital certificate. We can of course represent and assist you with these procedures. In this case, we provide the following services:
Representation before Social Security (€25.00 per quarter): Quarterly calculation of the expected business result and, where applicable, application for adjustment of the Social Security contribution (up to 4 times per year). Representation before Social Security (TGSS) through our firm and receipt of all correspondence (you therefore do not need your own electronic mailbox). Review at the end of each quarter to check whether contributions are outstanding or whether debts exist. In case of debts, receipt and forwarding of the payment document so that you can settle the amount by bank transfer. Review of monthly contributions (you no longer need to send these to us for accounting purposes).
b) Employee administration and payroll management:
We not only advise you regarding employment contracts and possible tax advantages, but also handle employee registration with Social Security, preparation of monthly payslips, payment of social security contributions and quarterly payment of income tax withholdings relating to employees.
Our service agreement:
- Schedule an appointment for an initial consultation via
- Service agreement through .
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