Can you invoice without being self-employed in Spain?
Content:
The answer is YES , it is not necessary to register with RETA, the key is in the frequency of your activity .
In this comprehensive guide, we break down the requirements, limits, and consequences of issuing invoices without being registered with the Special Regime for Self-Employed Workers (RETA).
Is it mandatory to register with RETA to issue invoices?
NO . The key is the frequency of the activity . If you perform work sporadically and it's not your primary source of income, you can issue invoices without being registered with the RETA.
However, you must register with the Tax Agency , it is MANDATORY if you want to issue invoices.
This is done using Form 036 , by registering in the Census of Business Owners, Professionals, and Withholders . This is essential because it allows you to correctly settle taxes derived from your activity, such as VAT and personal income tax .
But... to be able to do this you must meet a series of requirements.
Requirements for invoicing without being self-employed in 2025.
If you do not wish to register with RETA, you must meet these criteria:
1. Do a sporadic activity, NOT a regular one.
A regular activity is considered to be one where you receive income every month. Even if this income is low, since it's a recurring activity, you're required to register as self-employed.
However, if the income is not recurring, it is considered a sporadic activity and can be invoiced without having to be registered with the RETA.
For example:
- A graphic designer who completes a single project per year.
- A musician who gives a one-off concert.
2. Not exceeding the Interprofessional Minimum Wage (SMI).
Although there is no official income limit for invoicing without being self-employed, it is recommended not to exceed the annual Minimum Interprofessional Wage (SMI) . In 2025, the SMI is €1,184 gross monthly in 14 installments (€16,576 annually).
If your income exceeds this amount, you could be considered a regular worker and Social Security may require you to register with the RETA.
3. Register for the Economic Activities Tax (IAE)
The IAE (Equity Income Tax) is a tax levied on business, professional, and artistic activities. Although most workers are exempt from paying it because they do not exceed the annual turnover threshold of €1,000,000, registration is still mandatory in order to issue invoices .
4. VAT and Personal Income Tax Returns
If you issue invoices, you must submit the corresponding quarterly declarations:
- Form 303 (VAT) : If the activity is not exempt from VAT, you must pay this tax quarterly.
- Form 130 or 131 (Personal Income Tax) : Depending on your tax regime, you must declare your income and pay the corresponding Personal Income Tax.
How Much Can I Bill Without Being Self-Employed?
There is no fixed legal limit for turnover without being self-employed, but it is important that the activity not be considered habitual. Although the minimum wage limit is a guideline, what really matters is the frequency of the activity .
Fines and consequences of invoicing without being self-employed
If Social Security determines that you are regularly carrying out an activity without being registered with the RETA, it may impose:
Fines of between 300 and 3,000 euros .
Automatic registration in the RETA with retroactive effect, that is, from the moment you started your activity, not from the moment you were discovered
Payment of all overdue installments with a 20% surcharge.
Loss of unemployment benefits if you were collecting unemployment benefits.
Frequently Asked Questions
What should an invoice look like if I am not self-employed?
Must contain:
- Date and invoice number.
- Sender and receiver data.
- Description of the service or product.
- Tax base, VAT and personal income tax (if applicable).
Should I include VAT and personal income tax on my invoices?
Yes. Even if you're not self-employed, you must apply the corresponding VAT and, if you invoice companies or professionals, include the income tax withholding on the invoice.
Should you register with RETA?
Today, RETA contributions are based on actual income , and are only paid for days actually worked. This makes registering as self-employed a more viable option than before.
Additionally, paying into Social Security allows you to access sick leave benefits, retirement benefits, and other coverage.
Conclusion: Is it better to invoice without being self-employed or to register?
If your activity is truly one-off and your income is low , it's best not to register. You can invoice without being self-employed while complying with your tax obligations.
However, if you start invoicing regularly, it's best to register with the RETA (Tax Administration Service) to avoid legal issues. In any case, it's always best to consult a tax expert to avoid penalties and optimize your financial situation.
At InnoTaxes , we have the best professionals for any tax matter. Contact us to schedule a free consultation or send us a WhatsApp so we can discuss your case more personally.
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