Self-Employed in Spain: First Legal Steps to Start a Business in Málaga

Málaga has established itself as an attractive destination for entrepreneurs, freelancers, and digital nomads who wish to start their professional activity in Spain. However, before issuing your first invoice, it is essential to understand the legal steps required to register as a self-employed worker (autónomo) and avoid future problems.

In this guide, we explain the key first steps to legally start a business in Málaga.

What does it mean to be self-employed in Spain?

Being self-employed in Spain means working for yourself and assuming a series of tax and administrative obligations with the Spanish Tax Agency (Hacienda) and Social Security.

This is the usual regime for freelancers, consultants, creatives, artists, professional digital “influencers,” and small entrepreneurs.

1️- Having the legal right to work in Spain

Before registering as self-employed, you must ensure that your residence permit allows you to work on a self-employed basis.

• EU citizens: can register directly

• Non-EU citizens: need a residence permit that authorizes self-employment

  
  

2️- Obtaining the NIE

The NIE (Foreigner Identification Number) is essential for any legal procedure in Spain, including registering as self-employed.

3️- Registration with the Tax Agency (Hacienda)

The first administrative step is registering with the Spanish Tax Agency:

• Declaration of economic activity and registration in the business census

• Selection of the VAT (IVA) and income tax (IRPF) regime

This step determines how and when you will have to pay taxes.

4️- Registration with Social Security

After registering with the Tax Agency, you must register with the Special Regime for Self-Employed Workers (RETA).

In Spain, self-employed workers pay a monthly contribution, which varies according to income and may benefit from reduced rates at the beginning of the activity. Currently, in 2026, this fee is €80 per month during the first 12 months.

5️- Basic tax obligations

As a self-employed worker, you will need to:

• Submit quarterly tax returns

• Submit the annual VAT and income tax returns

• Keep basic accounting records for your business

  
  

Common mistakes when starting

• Assuming that any foreigner can register without the proper permit

• Not anticipating the tax burden

• Not seeking professional advice

• Submitting tax filings late (which leads to penalties)

Welcome Málaga Recommendation

Starting a business in another country can be complex. At Welcome Málaga, we support you from the initial analysis to your registration as a self-employed worker, coordinating with tax and legal advisors so you can start your activity with confidence and peace of mind.

📩 Contact us and we’ll help you start your business in Málaga step by step.