To work freelance in Mallorca, you must register as an Autónomo (self-employed/sole trader). The Spanish system differs significantly from other countries.
What is an Autónomo?
The Autónomo is Spain’s equivalent of a sole trader. You are covered by social security, pay quarterly income tax and manage your own accounting.
Requirements
- NIE number
- Residency (EU citizens: Certificado de Registro)
- Spanish bank account
- Digital certificate (recommended)
Registration steps
- Tax registration (Modelo 036/037): Register your activity with Hacienda
- Social security registration (TA.0521): Register with Seguridad Social
- Optional: Municipal licence depending on activity
Costs
- Tarifa Plana: Only 80 euros/month in the first year (instead of ~300 euros)
- Year 2: approx. 230 euros/month
- After: approx. 300-350 euros/month
This covers health insurance, pension and unemployment.
Tax obligations
- Quarterly income tax (Modelo 130): 20% of profit
- Quarterly VAT (Modelo 303): 21% IVA
- Annual tax return
Gestor or tax advisor?
Almost essential as an Autónomo. Cost: 80-200 euros/month for accounting and tax filings.
SL instead of Autónomo?
From about 40,000 euros annual profit, forming an SL (Sociedad Limitada) may be worth it – Spain’s equivalent of a limited company. Lower tax rate (25%), but higher setup costs (~3,000 euros).
Find a tax advisor in Mallorca.
Back to moving to Mallorca guide.
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