Your first market day is booked. Stock is labelled, and the council has approved your stall. That approval lets you trade there, but it does not register you as self-employed or settle tax duties.
For Requisitos fiscales y autónomos para vendedores in Spain, regular sellers usually need AEAT registration. RETA may also apply. You need the right IAE code, VAT and IRPF compliance, and reliable sales records.
Register with AEAT and RETA before regular sales
Before regular sales, file a census declaration with AEAT. Join RETA when self-employment applies. A stall authorisation is separate from tax and Social Security registration.
Choose IAE codes for every sales channel
Declare IAE activities that match retail, wholesale, street vending, online sales, or marketplace activity. Amend Form 036 if your sales channels change.
Form 036 records your business address and start date. It also records IAE activities, VAT regime, and IRPF method. Form 037 was abolished on 3 February 2025.
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A paper income-and-expense book can help a new stallholder record cash takings each market day, especially before accounting software feels necessary. Keep it as a working record. Save invoices and receipts that support each entry.
- It separates daily cash sales from card and marketplace payments.
- It records stock purchases, stall fees, and transport costs.
- It makes quarterly VAT and IRPF figures easier to check before filing.
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Check tax residence before assuming Spanish self-employed registration is the whole answer. A person is generally a Spanish tax resident after more than 183 days in Spain in each calendar year. Main economic interests based in Spain can also matter.
The full facts and any tax treaty may matter. A Spanish tax resident normally reports worldwide income in Spain. A non-resident may have different duties for Spanish-source income.
AEAT and RETA registration may still be required for activity carried on in Spain. However, they do not alone decide tax residence.
Tax residence can change the tax return you must file.
Pick permits by market stall, shop or online channel
National tax registration identifies the business. Municipal permission allows a specific market stall or premises.
| Sales channel | Extra permission | Main sales record | EU VAT check |
|---|
| Weekly market | Council stall authorisation | Daily cash and card sales | Only if selling cross-border |
| Physical shop | Opening or activity process | Till and invoices | Only if selling cross-border |
| Own e-commerce | Consumer and web information | Orders and payments | Check the €10,000 threshold |
| Marketplace | Platform rules | Platform settlement reports | Check platform VAT role |
Market stalls need a separate licence
Street vending usually needs a municipal licence or public-road occupation permit. It can cover stall size, goods, hours, insurance, and fees.
Shops may need a local activity process. E-commerce sites must show seller identity, prices, delivery terms, withdrawal rights, and complaints details.
Before your first sale
1. Confirm channel
2. File Form 036
3. Join RETA if due
4. Get local permit
5. Set up records
File VAT and IRPF returns that match your activity
VAT applies to sales where it is due. IRPF applies to profit, not total takings. Returns are often quarterly and depend on your regime.
| Form | Usual timing | When a seller may need it |
|---|
| 036 | Before changes or start | Census, IAE, VAT and EU details |
| 303 | Usually quarterly | VAT return where applicable |
| 130 / 131 | Usually quarterly | IRPF instalments: direct assessment / modules |
| 349 | Variable | Certain intra-EU transactions |
| 390, 100, 347 | Annual | VAT summary if due, IRPF return, and certain operations above €3,005.06 |
Use tickets and invoices correctly
Keep numbered simplified invoices or tickets for eligible consumer sales. Issue full invoices when required. Keep records for at least four years.
RETA contributions are separate from self-employed seller taxes. VAT collected from customers and IRPF payments are tax liabilities. The cuota de autónomos is a monthly Social Security contribution.
Under the current income-based system, sellers estimate annual net returns and choose the matching contribution band. Social Security can later adjust the amount using income reported to tax authorities.
Keep this monthly cost in your cash-flow plan. Include stock, market fees, transport, and Spanish VAT compliance. A profitable quarter can still create payment pressure without money set aside.
Set aside tax money after each market day.
Retenciones are not normally deducted from retail sales to final consumers. A seller does not usually withhold IRPF from a customer buying goods, whether at a stall, in a shop, or online.
However, they can arise when the seller pays certain invoices. A freelance photographer or consultant invoice may include IRPF withholding. Rent for business premises can trigger its own withholding duties.
Where required, the payer must pay withheld amounts to AEAT. This commonly uses a periodic return, such as Form 111 or Form 115. The payer must also file the matching annual summary.
Avoid the errors that trigger tax or permit problems
EU B2C distance sales can require destination-country VAT after the combined €10,000 threshold. OSS can make reporting easier for eligible sellers.
Check EU sales before accepting orders
For B2B EU sales, verify the customer VAT number. Check whether intra-EU registration and Form 349 apply. Imports may also need customs and EORI procedures.
Cash, card, and Bizum are payment methods, not tax exemptions. Record every sale, whatever the payment method.
Build your first-selling-day file
Keep Form 036 confirmation in one accessible folder. Add RETA proof where it applies, IAE details, council licence, insurance, supplier invoices, and daily sales records.
This guide is not enough for occasional activity where habitual self-employment is genuinely unclear. It is also insufficient for food, cosmetics, alcohol, medical products, or regulated crafts. It does not replace tailored advice for companies, non-Spanish tax residents, or traders with sector-specific permits. Separate rules can apply.
Questions & answers
Do I need to be autónomo to sell at a market?
Usually yes, when selling is regular and organised. The market licence alone never decides RETA status.
Can I sell online with only a market licence?
No. A market licence covers the assigned public-space stall. It does not cover online sales or consumer-information duties.
Do I charge VAT when customers pay cash?
Usually yes, if your product and VAT regime require it. Cash does not change the VAT rate.
When do I use OSS for EU sales?
OSS may help with B2C sales to other EU countries. It is especially useful after cross-border sales exceed €10,000.
No. Form 131 applies to eligible taxpayers in modules. Direct assessment sellers generally use Form 130.
Learn more
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