To start working for yourself in Mallorca as an autónomo, first check that you have the right to work on a self-employed basis in Spain. Then register your activity with the Spanish tax agency and arrange your Social Security registration. Before you send your first invoice, work out whether to charge IVA, whether an IRPF withholding applies and which tax returns you’ll need to file.

Official guidance checked 7 November 2026.

How do I register as an autónomo in Mallorca?

If you’re moving from outside the EU, EEA or Switzerland, check what your current immigration status allows. If you need initial permission to live and work in Spain on a self-employed basis, look at the cuenta propia route. Read the Ministry’s self-employed work authorisation guidance or compare the options in our Mallorca visas and residency guide.

For the usual individual autónomo setup, register with Hacienda, the Spanish tax agency, using Modelo 036 before starting the activity. Use it to tell the agency what you’ll do, where you’ll do it and which tax obligations apply. Check whether your activity or premises also need a licence or a professional qualification. See Hacienda’s Modelo 036 guidance.

Arrange your Social Security registration in the self-employed scheme, known as RETA, by the time you start. Importass lets you apply up to 60 days ahead. For most autónomos, the contribution is based initially on expected net earnings and later adjusted against the figures reported to Social Security. Read the official Importass guide to registration and contributions.

Which tax returns do autónomos file?

IRPF is Spanish personal income tax. IVA is Spanish VAT. The forms below cover common filings for a sole trader. Your activity, customers and tax regime determine which forms apply.

Tax or return	What it means for an autónomo
Annual IRPF return (Renta, Modelo 100)	This is your annual personal income tax return. If you are within the IRPF regime and were registered in RETA at any point in the tax year, you generally have to file even if your earnings were low. Check who must file an annual IRPF return.
IRPF payments on account (Modelo 130)	A common quarterly filing if you use direct assessment. Some professionals qualify for an exception when enough of their professional income has already been subject to withholding. Check Hacienda’s rules on payments on account.
IVA return (Modelo 303)	The periodic VAT return, commonly quarterly for small businesses where it applies. Check how to invoice before charging IVA, particularly for exempt activities or clients outside Spain. See Hacienda’s IVA filing guidance.
Annual IVA summary (Modelo 390)	Some businesses that file periodic IVA returns also need to submit this annual summary. Exemptions apply. Check Hacienda’s annual IVA summary rules.

Keep your invoices and expense records as you go. Ask which deadlines apply to you and check them against the official tax calendar.

Should I use a gestor?

A gestor or asesor fiscal who works with autónomos can help you set up your registrations, confirm how to invoice and prepare your filings. Before you agree a fee, ask whether it covers Social Security, quarterly returns and the annual Renta, and who will deal with official notices. If you work with clients abroad or are moving mid-year, ask whether they handle cross-border cases.

Autónomo, SL or CB: what’s the difference?

Structure	What to weigh up
Autónomo (sole trader)	You trade as an individual. Consider your personal exposure to business debts and whether you want to bring someone else into the business.
SL (Sociedad Limitada)	A separate limited company. It generally limits shareholders’ liability, with exceptions, and brings company accounts, corporate tax filings and other formalities. Working through an SL can still involve self-employed Social Security registration, depending on your role and control of the company. See Spain’s Companies Act.
CB (Comunidad de Bienes)	An arrangement used by two or more people who jointly own an asset or right used in a business. A CB lacks the liability protection of an SL. Income is generally attributed to the members for tax, and the CB may have filing obligations of its own. See the official guide to setting up a CB.

Where can I meet other self-employed people in Mallorca?

When you work for yourself, a local network can help you meet other business owners and find out how people in your sector work on the island. Mallorca Entrepreneurs runs networking events and workshops. You can also read our introduction to the Mallorca Entrepreneurs community.

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