# Invoicing without being autónomo in Spain: when it's allowed

URL: https://melso.ai/en/blog/invoice-without-being-autonomo-spain
Published: 2026-10-12 · Updated: 2026-10-12

When you can invoice in Spain in 2026 without registering in the RETA, why you still need to register with Hacienda before you start, what happens with talks and courses, the €3,000 and minimum wage myths, and what it costs to regularise late.

## Invoicing without being autónomo: the short answer

As a general rule, you can **invoice without being autónomo** (without registering in the RETA, the Seguridad Social's scheme for the self-employed) if the work is one-off and not regular; people on a contributory retirement pension have a special rule. Even so, before you start you need to register with Hacienda, Spain's tax authority, on Form 036 (modelo 036). If you repeat the activity regularly, you have to register as autónomo.

> [!RESUMEN]
> - Before you provide any service on your own account, you must file the census registration with Hacienda (Form 036), even for a single job.
> - RETA registration depends on whether the activity is regular, not on a figure: there is no legal €3,000 limit.
> - The 2026 minimum wage (€17,094 a year) is not a permission slip: it is only a legal limit for people on a contributory retirement pension.
> - Talks, courses and works where you assign the rights are employment income for income tax (IRPF), with 15% withholding in general, unless you organise your own resources.
> - If the Inspectorate finds a regular activity without registration, the fine ranges from €3,750 to €12,000, plus the back contributions with a 20% surcharge.

Almost every guide mixes up Hacienda (invoicing, VAT, income tax) and the Seguridad Social (contributing as autónomo). Here they are kept apart, with a worked example of what it costs to regularise late.

## What "being autónomo" means: two separate registrations

When someone says "I'm not autónomo", they usually mean they don't pay the monthly contribution. But starting an activity has two sides, and each has its own rules:

| Body | Procedure | What it is for | When is it mandatory? |
| --- | --- | --- | --- |
| Hacienda (the AEAT, Spain's tax agency) | Census registration on Form 036 | Identifies you as a business or professional so you can invoice, charge VAT and apply withholding | As soon as you are going to carry out a business activity, even once |
| Seguridad Social (the Spanish social security system) | RETA registration (Special Scheme for Self-Employed Workers) | Paying contributions and being covered (retirement, sick leave, end of activity) | When the activity is regular, personal and direct |

The [Regulation on Tax Management and Inspection](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984) says in its article 3 that the census of businesses and professionals is made up of those who "carry out or are going to carry out" business or professional activities, and its article 9 requires anyone who must be on it to file the registration declaration before starting their activities (article 9.4). There is no minimum income and no minimum number of jobs. The exceptions in article 3.2 are very specific (for example, someone who only rents out VAT-exempt housing without it being a business activity) and do not cover a service you provide to a client. When you stop the activity, you deregister within one month, and article 11.2 makes clear that you still file the returns outstanding for that period without registering again.

The [General Social Security Law](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724), on the other hand, places in the RETA, under its article 305, anyone who carries out a business or professional activity for profit "on a regular, personal and direct basis, on their own account". The key word is **regular**.

## Can you invoice without being autónomo? The three cases

The answer depends on the kind of work you do. Almost everything you will come across falls into one of these three cases.

### Case 1: a one-off, isolated job

A design for a friend who runs a business, a specific translation, a repair you are asked to do once. It is a business activity, because you organise your own work to provide a service (that is how article 27 of the [IRPF Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) defines it). So:

1. You file **Form 036** before you start the activity, with the matching IAE heading (IAE is the Tax on Economic Activities).
2. You issue the invoice with VAT if the service is subject to it and not exempt (21% in general, under article 90 of the [VAT Law](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740); exemptions are in its article 20) and with income tax withholding where it applies: for professional services, if the client is a business or a professional required to withhold (article 76 of the [IRPF Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)), the general 15% or 7% if you meet the conditions for starting an activity.
3. You file the quarter's **Form 303** if you are required to. If you only carry out transactions exempt under articles 20 and 26 of the VAT Law (for example, certain kinds of teaching), you do not have to file it (article 71.1 of the [VAT Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925)).
4. You declare the income in the following year's tax return (the Renta).
5. If you are not going to repeat it, you file Form 036 again to deregister.

What you do not do is register in the RETA, because the activity is not regular.

### Case 2: an activity you repeat

If you give private lessons every week, sell your products every month or have a regular design client, it is no longer an isolated job. The activity is regular and the law puts you in the RETA even if you earn little. You need both registrations: Hacienda and Seguridad Social. The steps are in the guide to [registering as self-employed](/en/blog/register-as-self-employed-spain).

### Case 3: talks, courses and works where you assign the rights

Here is the exception many people don't know about. Article 17.2 of the IRPF Law treats as **employment income**, not business income, what you are paid for:

- giving courses, lectures, panels, seminars and the like;
- producing literary, artistic or scientific works, if you assign the right to exploit them.

Whoever pays you applies **15% withholding** as a general rule (article 101.3 of the IRPF Law and article 80.1.4 of its [Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)) and you declare it in your tax return as employment income. For works, withholding drops to 7% if in the previous year that income was under €15,000 and more than 75% of your employment and business income, and you tell the payer.

Be careful: that classification only applies to income tax. On its own it does not decide whether the talk or course carries VAT, whether you need Form 036 or whether the RETA applies to you: if you give talks or courses regularly, registration is assessed under article 305 of the LGSS (the General Social Security Law) as with any activity. Some teaching is VAT-exempt (article 20 of the VAT Law) and some is not. If you give talks or courses often, check with the AEAT how to document them before you get paid.

One more nuance: article 17.3 says that if you organise your own means of production or staff to do it (you rent the room, hire someone, run your own courses), it becomes a business activity and you are back in case 1 or case 2.

![If you are paid for a talk, a course or a work where you assign the rights and you do not organise your own resources or staff, for income tax it is employment income with 15% withholding in general, and VAT, Hacienda registration and RETA registration are assessed separately. If you organise your own resources, it is a business activity. Otherwise, a regular activity needs Hacienda and RETA registration, and a one-off job only Hacienda registration on Form 036.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/facturar-sin-ser-autonomo/1-decision-ef384b86c7.png?w=1600&h=1508&m=1&mw=1080&mh=3387 "Which registration do you need to get paid for this work?")

## How much can I invoice without being autónomo?

This is the most searched question and the worst answered. **No law sets an amount you can invoice without registering in the RETA.** What exists are three figures that get passed around and are worth understanding properly.

### The minimum wage: a reference point, not a permission slip

Many guides say you can invoice without registering as long as you stay under the annual minimum wage. The law does not say that: article 305 of the LGSS only requires the activity to be regular, with no figure. Going over the minimum wage makes it hard to argue the activity is occasional. Staying under it does not prove the opposite: if you work every week for repeat clients, the activity is regular even if you invoice little.

So you have the right figure: [Real Decreto 126/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815) sets the 2026 minimum wage at **€1,221 a month** over 14 payments, with an annual minimum of **€17,094**. Some guides still quote the €1,184 of 2025.

### The only legal limit: a contributory retirement pension

The General Social Security Law does set a figure for one specific case. Under its [article 213.4](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a213), the retirement pension (the contributory one, which that chapter governs) is compatible with self-employed work whose total annual income does not exceed the annual minimum wage, and **no contributions are paid** for that activity. If you receive that pension and your self-employed income does not go over €17,094 in 2026, you do not contribute to the RETA. Do not stretch this to the non-contributory retirement pension: whether you are entitled to it and how much you get depend on your income, within the limits in [articles 363 and 369](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724#a369) of the same law. Hacienda still requires the census registration.

### The €3,000 myth

There is no rule that lets you invoice up to €3,000 without being autónomo. The figure comes from **Form 347**, the annual return of transactions with third parties: under articles 32 and 33 of the [Regulation on Tax Management and Inspection](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a32), the general threshold is €3,005.06 a year with the same person or company. There are exclusions (for example, anyone who already reports their invoices through the SII, or transactions that did not require an invoice) and a threshold of €300.51 for those who collect fees on behalf of third parties. It is a threshold for reporting to Hacienda, not for registering.

| Figure going around | What it really is | Does it exempt you from registering? |
| --- | --- | --- |
| €3,000 | General Form 347 threshold (€3,005.06 per client or supplier a year) | No |
| Minimum wage (€17,094 in 2026) | Rough reference point, with no status as a legal limit | Not on its own |
| Minimum wage, if you receive a contributory retirement pension | Legal limit in article 213.4 of the LGSS | Yes, from the RETA; not from Form 036 |
| €1,000 | Gross income limit for not filing a tax return if you have a business activity | No |

### Rough signs that an activity is regular

Since there is no number, your case is assessed as a whole. These signs of continuity suggest your activity may be regular. They are not an official list and none of them on its own decides whether you must register:

- you invoice several months in a row or every quarter;
- you have repeat clients;
- you advertise your services (website, social media, platforms);
- you have your own resources dedicated to the activity (premises, materials, tools);
- the activity is how you make a living, even partly.

> [!CONSEJO]
> Keep the invoice, the order and the emails for every one-off job. If anyone ever asks, being able to show it was an isolated job with no continuity is your best defence.

![A one-off job needs Hacienda registration but not the RETA, and is invoiced with VAT and, if it is a professional service and the client is a business or professional, 15% withholding (7% when starting out). A regular activity needs both registrations. For a talk or course without your own resources, the payer generally withholds 15% and it is declared as employment income; the RETA, VAT and Form 036 depend on regularity and the specific case, not on that classification.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/facturar-sin-ser-autonomo/2-compare-5a441a26b7.png?w=1600&h=1578&m=1&mw=1080&mh=3099 "What changes depending on the kind of work")

## How to invoice without being autónomo, step by step

If your case is a one-off job, this is the order to do it properly:

1. **Census registration with Hacienda.** File Form 036 on the AEAT's online office (Sede) before you start the activity. State the activity, the IAE heading and the VAT regime. It is free.
2. **Issue the invoice.** With your name and NIF (tax ID), the client's details, number and date, a description of the service, the taxable base, the VAT rate and amount and, where due, the withholding. All the requirements are in [how to invoice as self-employed in Spain](/en/blog/how-to-invoice-self-employed-spain).
3. **Apply withholding if the payer is required to withhold** (businesses and professionals, under article 76 of the IRPF Regulation). For professional activities it is 15%, or 7% in the year you start and the following two if you did not carry out any professional activity the year before and tell the client in writing (article 95 of the Regulation). If the client is a private individual, there is no withholding.
4. **File the quarter's Form 303**, unless you only carry out transactions exempt under articles 20 and 26 of the VAT Law (article 71.1 of the VAT Regulation). You pay the output VAT (what you charge the client) minus the deductible input VAT (what you paid on business expenses). More detail on the [Form 303](/en/tramites/modelo-303) service page.
5. **Declare the income in your tax return.** Income minus the business's tax-deductible expenses.
6. **Deregister from the census** with another Form 036 within one month of stopping, so the recurring obligations tied to your registration stop running. You still file the returns for the period you worked (that quarter's 303, the tax return) (article 11.2 of the Management Regulation).

If the client is a private individual, the invoice carries no withholding and you will need to consider whether you owe income tax payments on account with [Form 130](/en/tramites/modelo-130).

## Worked example: a one-off job and a regular activity

Lucía has a salaried job at an agency. In 2026 a company asks her for a logo for €600. She has never invoiced before and does not plan to do it again.

As it is an isolated job, she files Form 036 and issues an invoice with a €600 base. She adds 21% VAT (€126) and, as design is a professional service and the client is a company required to withhold, she subtracts 15% withholding (€90). If she did not carry out any professional activity the year before and tells the company, withholding is 7% (€42) and she would receive €684.

![A €600 base, plus €126 of VAT at 21%, minus €90 of withholding at 15%: Lucía receives €636. She pays the €126 of VAT on Form 303 and deducts the €90 of withholding in her tax return.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/facturar-sin-ser-autonomo/3-breakdown-86f7a1bbcf.png?w=1600&h=856&m=1&mw=1080&mh=1377 "What Lucía receives for a €600 logo")

She receives €636. Of that, €126 is VAT she pays to Hacienda on that quarter's 303 (she has no input VAT to deduct). She does not lose the €90 of withholding: the company pays it in and Lucía subtracts it from whatever she owes in her tax return. She pays no autónomo contribution.

Now another case. Marcos has no other job and has never been registered. Throughout the twelve months of 2026 he has three clients who give him design work every month, and he makes a net income of €500 a month (€6,000 a year). He is under the minimum wage, but the activity is regular: the RETA applies to him.

If he registers on time, he can apply for the [flat rate](/blog/tarifa-plana-autonomos) in article 38 ter of the [Self-Employed Workers Statute](https://www.boe.es/buscar/act.php?id=BOE-A-2007-13409): €80 a month plus the MEI (Intergenerational Equity Mechanism, 0.9%). The MEI is calculated on the minimum base of band 1, which the [Importass contributions guide](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/trabajo%20autonomo/guia) sets at €950.98 in 2026: 80 + 950.98 × 0.9% = 80 + 8.56 = €88.56 a month. Over twelve months that is €1,062.72. One caveat: the same guide gives a total of €88.64 a month, a figure that does not follow from its own parameters (€80 plus 0.9% of €950.98). Here we use the calculation, which is illustrative; the Tesorería General de la Seguridad Social (the social security treasury) confirms the exact amount on your bill.

If he does not register and the Labour Inspectorate catches it in early 2027, the numbers look very different (approximate, without late-payment interest or reductions):

- **Back contributions:** in an ex officio registration, the base is the band 1 minimum in the general table (article 308.1.a, rule 5, of the LGSS), €950.98 in 2026 under [Orden PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), even if his income is lower. At the total rate of 31.5% (28.3% common contingencies, 1.3% occupational, 0.9% end of activity, 0.1% training and 0.9% MEI), that is €299.56 a month. The flat rate does not apply to that period. Twelve months comes to €3,594.72.
- **20% surcharge:** €718.94, if he pays within the deadline in the claim (article 30 of the LGSS). If he pays later, it goes up to 35%.
- **Fine:** not applying for RETA registration, and applying late because of an Inspectorate action, is a serious infringement under article 22.7.a of the [Law on Social Order Infringements and Penalties](https://www.boe.es/buscar/act.php?id=BOE-A-2000-15060), and its article 40.1.e punishes it with €3,750 to €12,000 (amounts in force in 2026). For this example we take the lowest possible penalty, €3,750 (the minimum grade runs from €3,750 to €7,500). (If you register late on your own initiative, without the Inspectorate, it is article 22.7.b, with the general scale for serious infringements in article 40.1.b: €751 to €7,500.)

Total: 3,594.72 + 718.94 + 3,750 = €8,063.66, compared with €1,062.72 if he had registered on time.

![With an income of €500 a month, registering on time with the flat rate costs €1,062.72 over twelve months (calculated at €88.56 a month; Importass publishes €88.64 and the Tesorería confirms the exact amount). Regularising after an inspection costs €8,063.66 in total, the sum of €3,594.72 in contributions, €718.94 in surcharge and a €3,750 minimum fine. The two bars are alternatives and are not added together.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/facturar-sin-ser-autonomo/4-bars-8c7f1c6369.png?w=1600&h=770&m=1&mw=1080&mh=1422 "Illustrative example with 2026 figures, without late-payment interest or reductions. Flat rate as calculated (Importass publishes €88.64/month). The bars are alternatives: compare them, do not add them.")

> [!MELSO]
> If this calculation shows that your work is already regular, Melso collects what your registration needs and a gestor files it with Hacienda and the Seguridad Social. See [registering as autónomo with Melso](/en/tramites/alta).

## Special situations

### If you already have a salaried job

Having a payslip does not change the rule. An isolated job is invoiced with Form 036. If the extra activity is regular, you register in the RETA and contribute under both schemes at once. This is [pluriactividad](/blog/pluriactividad-autonomos), and it has its own contribution rules.

### If you are on unemployment benefit

> [!IMPORTANTE]
> Article 282 of the General Social Security Law says that unemployment benefit and the unemployment allowance are incompatible with self-employed work "even if carrying it out does not entail mandatory inclusion" in the RETA. Invoicing a one-off job while on benefit can force you to pay the benefit back, except for the compatibilities the rules themselves allow. Check with the SEPE (the public employment service) before you accept the work.

### If you are retired

If you receive a contributory retirement pension, this is the only case with a legal limit: with self-employed income that does not exceed the annual minimum wage, you do not contribute to the RETA. If your pension is non-contributory, the limit is different and what you invoice may reduce it. You still need Form 036.

### If you are offered an invoicing cooperative

Some entities offer to invoice your work through them so you do not register as autónomo. A genuine worker cooperative organises the activity jointly, and its worker members contribute under the General Scheme or the RETA, depending on what its statutes choose (article 14 of the LGSS): being in a cooperative does not on its own exclude you from the RETA. If the entity only serves to issue your invoices, the Seguridad Social may treat your activity as self-employed. If your activity is regular, the safe route is registering as autónomo.

## What about your tax return?

Income from your business activity is declared as such when you have to file a tax return. Issuing an invoice does not on its own decide its income tax category: a talk or course without your own resources is employment income (article 17 of the IRPF Law), and a job done on your own account is business income (article 27). If you have business income, [article 96 of the IRPF Law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a96) only exempts you from filing if your gross employment, capital and business income, plus capital gains, is no more than €1,000 in the year and your capital losses are under €500. If you only have employment income (for example, a salary and a talk), the limits are different: €22,000 in general, or €15,876 if, among other cases, you receive income subject to a fixed withholding rate, such as the 15% on talks and courses (article 96.3.d). And if you were registered in the RETA at any point in the year, you always have to file. We explain it in [the minimum income for filing a tax return](/blog/minimo-para-hacer-la-renta).

## Common mistakes

- **Invoicing without Form 036.** An invoice issued without being on the census is a problem with Hacienda even if it is the only one. Not filing the census declaration carries a fixed fine of €400 under article 198 of the [General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), half if you file it late without being asked.
- **Thinking nothing happens under the minimum wage.** If the activity is regular, what counts is regularity, not the figure.
- **Forgetting VAT.** Invoicing a service that is subject to VAT and not exempt without charging it means you later have to pay the output VAT (what you should have charged) even though you never collected it.
- **Not deregistering from the census.** If you stay registered with Hacienda, the recurring obligations tied to your registration (for example, Form 303) keep running even if you don't invoice.
- **Confusing a talk with a job.** A one-off lecture without your own resources is employment income for income tax, with withholding; VAT, Form 036 and the RETA are assessed separately.
- **Waiting for the inspection.** Registering late loses you the flat rate and adds surcharges.

## How Melso helps

Melso is your AI tax agent, with human professionals behind it, for the self-employed in Spain. When your activity is already regular, it supports you from registration and through everything that comes after. Once your plan is active, you send receipts and invoices on WhatsApp, Melso organises your income and expenses, and its professionals prepare and review the [quarterly returns](/en/tramites/impuestos) included for your activity and tax profile: you approve the draft in the app and the professional files it. It also issues your [invoices](/en/facturas) with your approval. See the plans on the [pricing page](/en/pricing).

**[Get started](https://melso.ai)** or **Message us on WhatsApp**.

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### How much can I invoice without being autónomo?

No law sets an amount. What makes you register in the RETA is that the activity is regular, not how much you earn. The annual minimum wage (€17,094 in 2026) is only a legal limit if you receive a contributory retirement pension; for everyone else it is no protection: if you repeat the work every month, you may have to register even if you earn less. And before you start providing your services, you need to register with Hacienda on Form 036.

### Is it legal to invoice less than €3,000 without being autónomo?

There is no €3,000 rule. The figure gets mixed up with Form 347, the annual return of transactions with third parties, whose general threshold is €3,005.06 a year with the same client or supplier, with exclusions and special cases. Invoicing €3,000 does not exempt you from anything: you need the census registration with Hacienda before you start and, if the activity is regular, RETA registration too.

### Is it possible to invoice without being autónomo in 2026?

Yes, if by autónomo you mean being registered in the Seguridad Social's RETA. A one-off, isolated job can be invoiced with just the Hacienda registration (Form 036), charging VAT if the service is not exempt and income tax (IRPF) withholding where it applies (for professional services, when the client is a business or a professional required to withhold). What you cannot do is provide services on your own account with no registration at all: before you start, you must be on the census of businesses and professionals.

### What is the fine for invoicing without being autónomo?

If the Seguridad Social finds a regular activity without RETA registration, the Law on Social Order Infringements and Penalties classes it as a serious infringement, with a fine of €3,750 to €12,000 when the registration comes about through an Inspectorate action. On top of that you pay the back contributions with a 20% surcharge (35% if you pay after the deadline in the claim). With Hacienda, not filing the census declaration carries a fixed fine of €400, half if you file it late without being asked.

### Can I invoice without being autónomo if I have a salaried job?

Having a payslip does not change the rule. An isolated job can be invoiced with the Hacienda registration. If the extra activity is regular, you must also register in the RETA and contribute under both schemes at once, which is called pluriactividad. Your payslip does not exempt you from, or replace, contributing as autónomo for that activity.

### Do I need to be autónomo to get paid for a talk or a course?

For a one-off talk or course, usually not. The Income Tax (IRPF) Law treats what you are paid for giving courses, lectures, panels or seminars, and for producing literary, artistic or scientific works while assigning the rights, as employment income. Whoever pays you generally withholds 15%. That classification does not on its own decide VAT, Hacienda registration or the RETA, which are assessed separately. If you organise your own resources or staff, it becomes a business activity.

### Can I invoice without being autónomo while on unemployment benefit?

As a general rule, no. The General Social Security Law says unemployment benefit and the unemployment allowance are incompatible with self-employed work even when it does not require RETA registration. Invoicing a one-off job while on benefit can force you to pay the benefit back, except for the compatibilities the rules themselves allow. Before you accept the work, check with the SEPE which ones exist for your case.

### Do I have to declare in my tax return what I invoice without being autónomo?

Yes, if you are required to file one. A one-off job done on your own account is usually business income; a talk or a course is employment income. The invoice does not decide the category. With business income, you are only exempt if everything you earn is no more than €1,000 in the year and your capital losses are under €500. If you only have employment income, other limits apply (€22,000 or €15,876). If you were registered in the RETA at any point in the year, you always have to file.

### Can retired people invoice without registering as autónomo?

If you receive a contributory retirement pension, yes, within a limit. Under article 213.4 of the General Social Security Law, that pension is compatible with self-employed work whose total annual income does not exceed the annual minimum wage (€17,094 in 2026), and no contributions are paid for that activity. The non-contributory pension has its own income limits. Hacienda still requires the census registration.

### What is an invoicing cooperative and is it a good idea?

It is an entity that offers to invoice your work through it so you do not register as autónomo. In a genuine worker cooperative, the activity is organised jointly and the member contributes under the General Scheme or the RETA, as its statutes choose. If it only serves to issue your invoices, the Seguridad Social may treat your activity as self-employed. If it is regular, the safe route is registering as autónomo.

## Sources

- [General Social Security Law, consolidated text (articles 14, 30, 213.4, 282, 305, 308, 363 and 369)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724), BOE, accessed 2026-10-12
- [Law on Social Order Infringements and Penalties, consolidated text (articles 22.7 and 40.1.b and 40.1.e)](https://www.boe.es/buscar/act.php?id=BOE-A-2000-15060), BOE, accessed 2026-10-12
- [Ley 35/2006, Personal Income Tax (IRPF) Law (articles 17, 27, 96 and 101)](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), BOE, accessed 2026-10-12
- [Real Decreto 439/2007, IRPF Regulation (articles 76, 80 and 95)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820), BOE, accessed 2026-10-12
- [Ley 37/1992, VAT (IVA) Law (articles 5, 20, 90 and 164)](https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740), BOE, accessed 2026-10-12
- [Real Decreto 1065/2007, General Regulation on Tax Management and Inspection (articles 3, 9, 11, 32 and 33)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984), BOE, accessed 2026-10-12
- [Ley 58/2003, General Tax Law (article 198)](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-12
- [Real Decreto 126/2026, of 18 February, national minimum wage for 2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815), BOE, accessed 2026-10-12
- [Orden PJC/297/2026, of 30 March, contribution rules for 2026 (articles 18 and 37)](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), BOE, accessed 2026-10-12
- [Importass: self-employed contributions guide (flat rate and ex officio registrations in 2026)](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/trabajo%20autonomo/guia), Seguridad Social, accessed 2026-10-12