B1 Level• 2 phrases
0 of 2 mastered (0%)
Freelancing (Autónomo), Invoicing & Clients
Working as a freelancer in Spain: registering with RETA, flat rate social fee (cuota reducida), issuing invoices with VAT/IRPF, and gestor accounting.
ILS Spanish Lab exercises develop conversational skills for everyday life and do not grant official state degrees or accredited diplomas from Instituto Cervantes (DELE, SIELE) or Official Language Schools (EOI).
Card 1 / 2•0 mastered
Space, A, 1-3
Castilian Spanish
«Le envío la factura proforma con el desglose de la base imponible, el 21% de IVA y la retención del IRPF.»
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Expat Practical Handbook
Spanish legal regulations, insider tips, and actionable checklist for «Freelancing (Autónomo), Invoicing & Clients»
Spanish Legal & Regulatory Framework
Governed by Spanish Self-Employed Workers Statute Law 20/2007 and RDL 13/2022 on real earnings-based RETA contributions.
Common Expat Pitfalls & Solutions
Issuing B2B invoices to Spanish corporate clients without applying statutory IRPF tax withholding.
New freelancers can apply a reduced 7% IRPF rate during their first three tax years for domestic B2B clients.
Missing quarterly tax filing deadlines (Models 303 for VAT and 130 for Personal Income Tax) on the 20th of April, July, October, January.
Coordinate quarterly filings with your gestor well ahead of each 20th tax calendar cut-off.
Step-by-Step Action Plan & Checklist: Freelancing (Autónomo), Invoicing & Clients
1. Tax Office Registration (036/037)
Submit form 036/037 selecting appropriate IAE industry business codes.
2. Social Security RETA Enrollment
Apply for the reduced flat fee (€80/month first year) via the Import@ss portal.
3. Invoicing Structure
Ensure sequential numbering, recipient NIF, tax base breakdown, 21% VAT, and IRPF retention.
Practice & Master Spanish with ILS
