What do self-employed people worry about?
The most common questions answered with current regulations.
Self-employment contributions (RETA)
The minimum base in 2026 is €230.15/mo. Brackets apply based on estimated net income. The flat rate of €80/mo applies for 12 months for new registrations.
Cessation of activity: can I claim unemployment?
Cessation of activity is the self-employed equivalent of unemployment benefit. Requires 12 consecutive months of contributions and economic justification.
Quarterly tax returns: 130, 303 and 111
Modelo 130 (income tax instalment) and Modelo 303 (quarterly VAT) are due on the 20th of April, July, October and January. AEAT late penalties start at €50.
Client contracts and invoice recovery
A well-drafted services contract sets price, deadlines and payment terms. The Late Payment Act (Law 3/2004) allows charging ECB+8% interest and up to €40 recovery costs per invoice.
VAT: rates, exemptions and deductions
Self-employed apply VAT at 21%, 10% or 4% depending on the service. Certain educational, health and financial services are exempt. Input VAT is deductible if it relates to the activity.
Registration and deregistration: deadlines and costs
Registration must be done before starting the activity. Deregistration must be notified within 3 calendar days of cessation. Late registration or deregistration incurs minimum fines of €300.
Self-employed calculators
Free tools, no registration.
Frequently asked questions
How much does a self-employed person pay in Spain in 2026?
In 2026, the minimum contribution is €230.15/mo (minimum RETA base). New registrations can pay €80/mo for the first 12 months (flat rate). The contribution rises progressively based on estimated net income, up to a maximum of €590/mo.
Can I claim unemployment benefit as a self-employed person?
Yes, through the cessation of activity benefit (the self-employed equivalent of unemployment). It requires at least 12 consecutive months of contributions, proof that the activity ended for economic, technical or productive reasons, and RETA deregistration.
When do I need to file Modelo 130?
Modelo 130 (income tax instalment) is filed in the first 20 days of April (Q1), July (Q2), October (Q3) and January of the following year (Q4). Even if the result is 0 or negative, it must still be filed.
Can I deduct home rent if I work from home?
Partially. You can deduct the percentage of the home exclusively dedicated to the activity (AEAT generally accepts 20-30% of the space, prorated over rent and VAT). It is advisable to notify AEAT of the affected percentage when starting the activity.
Do you have a specific question about your self-employment situation?
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