Working in Spain: social security and self-employment

An Italian citizen who begins working in Spain, as an employee or as a self-employed worker, must obtain a Seguridad Social affiliation number and, if self-employed, register with the Agencia Tributaria and under the special scheme for self-employed workers. The Firm handles the formalities and the related time limits.

Applicable legislation

Under Regulation (EC) 883/2004, a person pursuing an activity as an employed or self-employed person in a Member State is as a rule subject to the social security legislation of that State, save for the exceptions provided for posting and for activities pursued in more than one State. An Italian citizen working in Spain therefore pays contributions to the Spanish Seguridad Social.

Seguridad Social affiliation number (NUSS)

• It is the number identifying the worker in the Spanish social security system and must be applied for before the activity begins.
• It is applied for from the Tesorería General de la Seguridad Social with form TA.1, at its offices or electronically; in some cases also without a digital certificate.
• Documentation: signed form TA.1, identity document or passport and, for citizens of the Union, the NIE or registration certificate.

Registration as a self-employed worker

• Agencia Tributaria: declaration of commencement of activity on form 036 (the simplified form 037 was abolished with effect from 3 February 2025).
• Seguridad Social: registration under the Régimen Especial de Trabajadores Autónomos (RETA, the special scheme for self-employed workers), to be submitted before the activity begins and no earlier than sixty days beforehand; the start date must coincide with the one declared to the Agencia Tributaria.

Contributions and reduced rate

Since 2023 the contributions of self-employed workers have been determined on the basis of actual net earnings, according to brackets set annually. Persons registering for the first time, or who have not been registered in the preceding two years (three if they have already benefited), may access the reduced rate (tarifa plana) for the first twelve months, extendable for a further twelve months on application if their expected annual net earnings are below the national minimum wage. The amount of the reduced rate is set annually by the budget law.

Required documentation

• NIE or registration certificate as a citizen of the Union and a valid identity document.
• Certificado de empadronamiento (certificate of registration on the municipal register).
• Spanish bank account for the direct debit of contributions.
• Description of the activity to be carried out, for the purpose of identifying the tax heading (epígrafe IAE).

Costs

The Firm issues a detailed, no-obligation quote for the assignment of the NUSS and for registration as a self-employed worker.

Immigration procedures in Spain

Sources: Regulation (EC) 883/2004, arts. 11-13 · Ley 20/2007 (Estatuto del Trabajo Autónomo), art. 38 ter · Real Decreto 84/1996, art. 32 · Real Decreto-ley 13/2022 · Real Decreto-ley 3/2026 · Orden HAC/1526/2024 · Seguridad Social, form TA.1. Information only, updated September 2026.