Do I register as self-employed? How do you register as self-employed? Am I obliged to register as self-employed? Should I present form 036 for activity registration? Do I have to register with Social Security? If my income is low, must I pay taxes?

These are common questions when starting an economic activity on your own since this is one of the topics that generate the most confusion. First of all, we debunk a couple of urban legends on the subject:

  • There is no minimum billing to register as self-employed or IAE. Even if the turnover is very low, the tax obligations are the same.
  • It is not necessary to register for the RETA (Special Regime for Self-Employed Workers) of Social Security unless the economic activity is carried out in a “regular” manner. “.

Obligations must be divided into two institutions.

1. SOCIAL SECURITY

The definition made by the law is the following:

“… will be understood as a Worker fear Own deduction or self-employed, one who habitually, personally and directly carries out an economic activity for profit…”

If you fall within this definition, self-employed salary and, therefore, you have the obligation to contribute and pay the monthly contribution to Social Security. As you can see, the key lies in the concept of habitual. If the activity is repeated over time, it is considered habitual, but if an activity is carried out sporadically, you do not have to register as self-employed. This distinction is crucial when self-employment registration is required.

2. HACIENDA

The million-dollar question is: Can an individual make an invoice? Can you be invoiced without registering as self-employed? The answer is no. An invoice cannot be issued as such. Only business people or professionals can invoice, not natural persons.

Por lo tanto, si uno es profesional y realiza una actividad económica continuada está obligado a presentar los impuestos correspondientes, darse de alta en la Agencia Tributaria (mediante el modelo 036 o 037) y tributar por su actividad.

Si necesitas saber más puedes consultar nuestro servicio de Asesoría Fiscal.