Many Spaniards send a few invoices and wonder if they really need to file “alta de autónomo”.
Two legal triggers decide: habitual activity and net income at or above the 2025 SMI (€16 576 a year). Cross either and you must join Spain’s freelance social-security scheme (RETA). This guide gives the exact 2025 numbers, recent Supreme Court criteria, RETA quotas, Tarifa Plana relief and the coming Verifactu e-invoicing rules.
Quick Q & A
What is the minimum income to be self-employed in Spain?
Net profit that reaches the annual SMI (€16 576 in 2025).
How much can a freelancer invoice per year without registering?
Stay clearly below the SMI and work only occasionally, but the rule is a grey area.
Do I charge VAT if I earn below the SMI?
Yes – Spain has no domestic VAT threshold. You add 21 % IVA from the first euro.
Minimum Income You Have to Invoice to Be Self-Employed (SMI Rule)
Cross the SMI and you must register – even once.
Courts use Spain’s statutory minimum wage (SMI) as the reference: €16,576 in 2025.
- Net earnings ≥ SMI in a calendar year → mandatory RETA.
- 2025 SMI is 4.4 % higher than 2024.
- Paid in 14 instalments: €1 184 a month.
Mini example
A photographer nets €1 400 a month. By month 12 she passes €16 800, above SMI. She should have joined RETA at the start of the year.
Wrap-up: SMI works as the practical income floor. Keep a live tally of net profit.
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How Much Can a Freelancer Invoice per Year Without Registering?
Below-SMI and truly occasional – maybe.
Advisers often accept issuing invoices with 15 % IRPF withholding, filing Modelo 036/037, and skipping RETA if:
- Net earnings ≤ SMI (≈ €13 300 net or €1 100 net a month used as “safe” limits).
- You invoice only a handful of clients a few times a year.
But Seguridad Social can still demand back-dated quotas if it decides the work is habitual.
Practical tips:
- Stay under 3 invoices a quarter.
- Keep emails proving it was a one-off job.
- Show you have a full-time employment contract elsewhere.
Wrap-up: The lower-income route is legal grey – register early if you see steady work ahead.
Is Regularity More Important Than Income? The Habituality Test
Work every week? You must register, even below SMI.
The Supreme Court (case 2570/2021) confirmed that constant activity triggers RETA regardless of income.
Signs of habituality:
- Website or social media advertising services.
- Fixed office hours or rented workspace.
- Client list or retainer contracts.
Penalties for late registration:
- Back quotas from activity start.
- 20 % surcharge plus daily interest.
Wrap-up: Frequency beats euros. Invoice three times a week at €100 and you fail the test.
How to Register as Self-Employed Once You Cross the Line
Two steps – Hacienda then Seguridad Social.
- Hacienda: File Modelo 036 or the short 037 online. Choose your CNAE code.
- Seguridad Social: Use Import@ss to join RETA within 60 days of your first invoice.
You need:
- Digital certificate or Cl@ve PIN.
- IBAN for direct-debit of quotas.
- Civil-liability policy if your profession requires it.
Wrap-up: Both filings take under an hour with a digital certificate. See our step-by-step alta guide.
Bottom Line
Cross either threshold – earning the SMI or working habitually – and you must register as autónomo in Spain. Costs range from zero when you invoice once a year to about €2 400 in annual RETA quotas plus VAT and income-tax paperwork.
