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Updated: 10/2020

Registration in the tax register of the tax authorities as a self-employed individual (freelancer)

Vocabulary
  • What do you need to know?
  • What do you need to do?

It is FREE

The VALIDITY is the same as the DURATION OF THE ACTIVITY

It must be requested BEFORE the start of the BUSINESS ACTIVITY

It is applied for IN PERSON or ONLINE

What is it?

It is the act of registering in the register of business owners, professionals and payers of withholding taxes by individuals who are going to carry on business or professional activities or operations or pay income subject to withholding tax.

Important information

The registration declaration must be made prior to the following:

  • Starting business activities.
  • Performing transactions.
  • The beginning of the obligation to withhold tax, or pay amounts on account, on income that is paid, credited or owed.

In order to register in this register it is also necessary to register in the taxpayers’ register, which is the register where natural and legal persons are registered, as well as persons regarded as taxpayers. Upon registering you are given a tax identification number for your dealings with the tax office.

In Barcelona there is a company care office that will give you detailed information free of charge and will help you with all these formalities.

Why is this formality important?

It is an essential procedure in order to be able to set up as self-employed and to begin a business activity, since it is necessary to inform the tax authorities of the activity that is going to be carried on and the taxes that will be paid.

You can also consult the website of the Tax Office (available in English, Catalan, Spanish and other co-official languages of the Spanish state).

Who does it apply to?

All natural and legal persons that are going to start a business or professional activity in Spanish territory are obliged to do it.

Who should apply for it?

The application must be submitted by the individual in person or by means of a duly accredited representative.

What requirements must be met?
  • Have an identity number for foreign nationals (NIE).
  • To apply for registration in the register of business owners, professionals and payers of withholding taxes, you must previously register with the Tax Office, by filling out standard form 030.
Which body is responsible for the formality?

Tax Office (Government of Spain)

What advice and suggestions could help you?
  • In Barcelona there is a public service for companies called a company care office, where they will offer you personalised advice in all the strategic areas for the management and the growth of your company
  • You will not be able to use the simplified form when you register through an authorised representative or your fiscal address (…).
  • For more information on starting a business in Barcelona, please consult the relevant section of this website.
  • If you go in person to present standard form 030, ask if you can also fill in standard form 037 at the same time, so as to be able to complete the formality by visiting the offices only once.
What other linked formalities should you know about?

What do you need to do?

You can register with the Tax Agency in person, by going in person to the office of the Tax Agency corresponding to your tax address, or online at the electronic website, if you have a digital certificate.

Select the channel that seems most appropriate to you to see the steps you must follow.

Online
In person

What steps must you follow to apply for registration with the Tax Office?

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Obtain the digital certificate

In order to apply online, you must first obtain a digital certificate.

In order to find out about the procedure for obtaining the digital certificate, consult the information on the formality, which contains all the details on how to obtain it.

Next
Go to the website to register in the taxpayers’ register

Once you have obtained the digital certificate, access the Tax Office website.

Select the option "Registers, Tax ID No. (NIF) and tax address > Registers > Form 030. Taxpayers’ register - Registration declaration, change of address and/or personal details > Modification or submission" to be able to start the application.

Check whether you have registered as a taxpayer before completing this formality by trying to make an appointment for registration in the register of business owners, professionals and payers of withholding taxes on the website indicated in the relevant step. If you are registered, follow the process from that point.

The information is available in English, Catalan, Spanish and other co-official languages of the Spanish state.

Next
Fill in standard application form 030 and attach the required documentation

Form 030 must be submitted to apply for registration in the taxpayers’ register.

Once you have accessed the procedure on the website, follow the steps indicated and provide all the information and documentation requested.

When you have completed the declaration, you must click on the "Sign and send" button.

Consult the relevant Tax Office website for more information and help, accessing the "Information and help" and "File" sections of standard form 030.

The information is available in English, Catalan, Spanish and other co-official languages of the Spanish state.

It is advisable to have prepared certain information that may be required during the application.

  • Explain the reason for submitting the application:
  • Your details.
  • Identification data for your spouse, if necessary.
  • Details of your address for tax purposes.
  • Details of your address for notification purposes.
  • Representative.
  • Marital status.
Next
Register in the taxpayers’ register

If the information entered in the application is correct, after clicking "Sign and send" you will be provided with a response sheet with the SVC (secure verification code) and a PDF attached with the copy of the declaration submitted.

Next
Go to the website to register in the register of business owners, professionals and payers of withholding taxes

Once registered in the taxpayers’ register, access the Tax Office website again to request registration in the register of business owners, professionals and payers of withholding taxes.

Select the option "Registers, Tax ID No. (NIF) and tax address > Registers > Form 037. Register of business owners, professionals and payers of withholding taxes - Registration declaration, modification and deregistration and simplified registration declaration > Completion and electronic submission of standard form 037" to be able to start the application.

Next
Fill in the simplified standard application form 037 and attach the required documentation

Form 037 must be submitted to notify:

  • Registration in the register of business owners, professionals and payers of withholding taxes.
  • Changes in the tax situation, including changes in the tax or company address.
  • Removal from the register of business owners, professionals and payers of withholding taxes.

Once you have accessed the procedure on the website, follow the steps indicated and provide all the information and documentation requested. You will have to fill in the form according to the reasons for your application, and you will be able to send it directly.

Depending on your profile, you may have to submit a non-simplified form. So, if you have problems registering, check the Tax Office website to find out about the procedure relevant to you, by accessing the "Information and help" section.

It is advisable to have prepared certain information that may be required during the application.

  • Identification data
  • Reasons for application
  • Identification:
    • Identification data
    • Telephone numbers and e-mail addresses
    • Tax address in Spain
    • Address for notification purposes
    • Place, date and signature

The information is available in English, Catalan, Spanish and other co-official languages of the Spanish state.

Next
Register in the register of business owners, professionals and payers of withholding taxes

If the application is correct, you will receive a reply sheet containing the text "Your application has been submitted successfully", with an attached PDF containing:

  • Submission information (registration entry number, SVC, receipt number, date and time of submission and details of the person submitting the application).
  • Complete copy of the declaration.

There are cases in which the provision of supplementary documentation will be necessary. In these cases, the proof of application submission that you receive will contain a note stating that the application will not take effect until the required documentation has been presented and checked.

To present this documentation, access the website with your digital certificate through the option "Submit supplementary documentation".

Next
Register with the social security system

Before you start your work activity, you must register with the social security system.

In order to find out about the procedure for registering with the social security system, consult the information on the formality, which contains all the details on how to do it.

What steps must you follow to apply for registration with the Tax Office?

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Fill in standard application form 030 and gather the required documentation

Form 030 must be submitted to apply for registration in the taxpayers’ register.

You must access the application form (standard form 030), fill it in, download it and print it out, in order to submit it physically.

The form is available in Spanish.

In order to view, fill in, save and print standard form 030 in PDF format, you must have an updated version of Adobe Reader installed.

Consult the relevant Tax Office website for more information and help, accessing the "Information and help" and "File" sections of standard form 030.

Remember that, if you prefer, you can obtain the form directly from any branch of the Tax Office when you go to apply.

In addition, you must consult and prepare the documentation that will be required for the application for registration in the taxpayers’ register.

Documentation
General documentation
  • Application form (standard form 030).
  • Photocopy of the document attesting to the applicant's identity number for foreign nationals (NIE).
    • It is not always necessary to provide the photocopy if, when submitting the application, you show the original document and authorise the Tax Office to verify your identification data.
Specific documentation
  • If you do not have an identity number for foreign nationals (NIE):
    • Original and photocopy of the applicant's passport or other document from the applicant's country of origin, providing evidence of his or her identity, age and nationality (the original is not required if the application is submitted by a representative).
    • Document attesting to the fact that you are not obliged to have an identity number for foreign nationals (NIE).
    • If you do not yet have an identity number for foreign nationals (NIE), but you have requested it, you must submit the document showing that you have requested it and the documentary evidence of the operation for which you need the tax identification number (NIF).
  • If it is submitted by a representative: You must also provide
    • Original and photocopy of the representative's tax identification (NIF) document.
    • Documentation accrediting the representation.
    • Authorisation that accredits the representative

If you prefer, on the day of the appointment you can request the identification labels and PIN code required to complete standard form 037 electronically.

Find out if you can fill in standard form 037 at the same time, so that you can complete the entire formality by visiting the offices only once. It is advisable to bring the documentation associated with standard form 037 in case you are allowed to submit it on the same day.

Next
Request an appointment to register in the register of business owners, professionals and payers of withholding taxes

To request registration in the register of business owners, professionals and payers of withholding taxes, it is essential to request an appointment to present the documentation at the Tax Office branch relevant to your address tax purposes at the time of presentation.

In order to make an appointment, you must go to the Tax Office website or call 901 200 351 or 912 901 340.

The website for making an appointment is available in English, Catalan, Spanish and other co-official languages of the Spanish state.

If you need to, you can send the form (standard form 037) and the documentation by certified mail.

Next
Fill in standard application form 037 and gather the required documentation

Form 037 must be submitted to notify:

  • Registration in the register of business owners, professionals and payers of withholding taxes.
  • Changes in the tax situation, including changes in the tax or company address.
  • Removal from the register of business owners, professionals and payers of withholding taxes.

You must access the application form, fill it in, download it and print it.

At the top of the form are the buttons and links to the rest of the pages of the form. In addition, using the "Browse ..." button you can import a file generated with the form or with an external program.

Depending on your profile, you may have to submit a non-simplified form. So, if you have problems registering, check the Tax Office website to find out about the procedure relevant to you, by accessing the "Information and help" section.

The form is available in Spanish.

Remember that, if you prefer, you can obtain the form directly from any branch of the Tax Office when you go to apply.

In addition, you must consult and prepare the documentation that will be required for the application for registration in the taxpayers’ register.

Documentation
  • Application form (standard form 037).
  • In some cases, a photocopy of the document providing evidence of the applicant's identity number for foreign nationals (NIE) may be required.
    • If it is the interested party himself or herself who appears at the Tax Office, it will not be necessary to provide the above photocopy, provided that he or she shows the document attesting to the identity number for foreign nationals and authorises the bodies of the tax office to verify his or her identity data.
Next
Go to the place indicated, submit the documentation and register

Go in person to the Tax Office branch relevant to your tax address to submit the documentation.

The documentation necessary is detailed in the fifth section of the procedure ("5. Fill in standard application form 037 and gather the required documentation > Documentation”).

Consult the website to find out which Tax Office branches are available near you.

Registration in the register of business owners, professionals and payers of withholding taxes takes place at the time of presenting the documentation, once it has been validated.

Next
Register with the social security system

Before you start your work activity, you must register with the social security system.

In order to find out about the procedure for registering with the social security system, consult the information on the formality, which contains all the details on how to do it.

Important information

Formalities tend to change fairly frequently. That is why it is only the regulations in force that apply when you carry out the formality in question.