Self-Employed Registration in Gran Canaria: Step-by-Step Guide

Tax registration, RETA, choosing your contribution base, and the flat-rate scheme: the full journey before issuing your first invoice.

1. Tax registration with the Tax Agency

Before starting your activity, you file form 036 or 037 stating your business activity code (IAE), your place of business, and your tax obligations: IGIC, withholdings and personal income tax instalments.

2. Registering with RETA

Registration with Spain's self-employed social security scheme (RETA) must be done up to 60 calendar days before starting the activity, and never after. You choose the contribution base according to expected net income, under the real-income contribution system, which is reconciled the following year.

3. Flat-rate scheme and bonuses

New self-employed workers can apply for the reduced flat-rate fee during the first twelve months, extendable if income stays below the minimum wage. It is also worth checking regional bonuses and those for people with disabilities or under 30.

4. Ongoing obligations

From registration onward you must keep the statutory registers, file IGIC form 420, the personal income tax instalment form 130, and — if you have employees or pay rent — the corresponding withholdings.

Frequently asked questions

Can I register with RETA without registering with the Tax Agency first?

No. Tax registration comes first and determines the tax obligations tied to the activity.

How much does the self-employed fee cost in the first year?

Under the current reduced fee, you pay a fixed amount well below the standard rate for the first twelve months, provided the requirements for a new registration are met.