Digital nomad to self-employed: switching to a cuenta propia permit

In short: if you hold an international teleworking authorisation (Law 14/2013) and want to go from digital nomad to self-employed, art. 191 of RD 1155/2024 lets you apply for a residence-and-work authorisation. That includes one on your own account (cuenta propia). The UGE says the general regime falls under Title XI of that regulation. The form is the EX-26.

Before you switch

With the teleworking authorisation you can already be self-employed, within limits. According to the UGE FAQ, a self-employed person can be a teleworker if they show a commercial contract of at least three months with the foreign company. They can also work for Spanish companies as long as it is a professional (not employment) relationship and stays at or below 20% of their professional activity. More in the international teleworker card. Switching to cuenta propia is a different authorisation with its own requirements.

The UGE also says you can apply for another authorisation under Law 14/2013 at any time if you meet its requirements.

What art. 191 says

• It starts from a temporary residence authorisation in Spain and is applied for without a visa (art. 191.1).
• With less than one year of residence, the EX-26 only offers the switch to employment (cuenta ajena) (art. 191.2). In the EX-26, for someone starting from temporary residence (outside the seasonal-work and EU/Spanish citizen family cases), cuenta propia only appears in paragraphs 3 and 4, which require at least one year of residence.
• Paragraph 3: at least one year and an authorisation that already allowed work. You prove the requirements of art. 80 or, where relevant, art. 86. The new authorisation lasts four years (art. 191.3).
• Paragraph 4: at least one year and an authorisation that did not allow work. You meet those of art. 74 (except paragraph 1.a) and, where relevant, art. 84. It lasts one year and only takes effect after registration with Social Security, within one month of notification (art. 191.4).
• The application can be filed by the foreign resident in Spain or their employer (art. 191.5).
• If you already hold a residence-and-work authorisation as an employee, art. 192.2 lets you move to cuenta propia by filing the corresponding application. The new one does not extend the validity of the old one. Whether this applies to your teleworking authorisation, confirm with the UGE.

The EX-26 has a separate box for each paragraph. Which one applies to your teleworking authorisation, confirm with the UGE before filing.

Requirements if paragraph 3 applies (art. 86)

Sheet 55 asks you to prove one of these situations for cuenta propia:

• Continuing the activity that led to the authorisation, with tax and Social Security obligations met.
• A relative who can be reunited meets the economic requirements to bring the worker over.
• Protection for cessation of activity has been granted.
• Being an economically dependent self-employed worker whose contract is interrupted or ends for reasons beyond your control.
• Holding a contributory unemployment benefit or a public means-tested benefit for social or work inclusion.
• Where relevant, proof of schooling of dependent children of compulsory school age (art. 86.3).

The office checks tax and Social Security obligations ex officio (art. 86.2.a and 86.5).

Requirements if paragraph 4 applies (art. 84)

• Meet what the law requires of nationals to open and run the planned activity.
• Have the professional qualification required by law or sufficient proven experience, and professional registration (colegiación) where required.
• Prove that the planned investment for the project is sufficient and, where relevant, its effect on jobs (including self-employment).
• Not be within a commitment not to return to Spain, if any.
• Not pose a threat to public order, public security or public health (Spanish criminal record and a police report are checked).
• Have paid the fee.

Documents

• Form EX-26, original and copy, signed (official form).
• Full valid passport.
• Paragraph 3 (Sheet 55), depending on the situation:
  • updated proof of family tie and the relative's means;
  • proof that protection for cessation of activity was granted;
  • proof the contract was interrupted or ended for reasons beyond your control;
  • schooling report for children, if any.
• Paragraph 4: documents proving the art. 84 requirements (project, investment, qualification, activity permits). Ask the UGE or the Oficina de Extranjería exactly what to bring.
• Foreign documents: apostille or legalisation and sworn translation (Sheet 61).

Steps

1. Check that you have at least one year of residence and which paragraph of art. 191 applies (3 or 4). Confirm with the UGE.
2. Gather the documents for your paragraph (see above).
3. Fill in the EX-26, ticking the matching box.
4. File the application. Sheet 55 names the Oficina de Extranjería of your province, in person, or the Mercurio e-office. Sheet 55 does not mention the UGE or teleworking: if the UGE granted your authorisation, ask it where the change is filed.
5. Pay the fee (form 790, code 052) within ten working days after the application is admitted for processing (Sheet 55).
6. Decision in three months; with no notification it is deemed refused. After approval, register with Social Security (RETA) within one month and apply for the TIE in person within one month of registration.

Deadlines

• Decision: three months from when the application enters the register; silence means refusal (Sheet 55, paragraph 3).
• Fee: ten working days from admission for processing (Sheet 55, paragraph 3).
• Social Security registration: one month from notification (art. 191.4; Sheet 55, paragraph 3).
• TIE: one month from registration (Sheet 55, paragraph 3).
• Telling the UGE about any change that affects your authorisation: 30 days (seventh additional provision of Law 14/2013, per the UGE).

After the switch: Social Security and taxes

• RETA: registration is compulsory. According to the UGE, for teleworking holders, with your resolution you can ask a PAE point to process the registration with the tax office and Social Security through CIRCE.
• Contribution base: you can change it up to six times a year. The effective date depends on when you file (Social Security):
  • January to February: from 1 March;
  • March to April: from 1 May;
  • May to June: from 1 July;
  • July to August: from 1 September;
  • September to October: from 1 November;
  • November to December: from 1 January.
• Model 130 (IRPF instalment payment, direct estimation): quarterly, 1 to 20 April, July and October, and 1 to 30 January for the fourth quarter. If no amount is due in a quarter, a nil return is filed (AEAT).
• Model 303 (VAT): same quarterly deadlines. Monthly returns are due 1 to 30 of the following month, and the January one by the last day of February (AEAT).
• Tax on remote work for a foreign company: IRPF withholding card. Self-employed tax: IRPF and VAT for foreign autónomos. Reduced fees at the start: flat rate.

For the cuenta propia permit from outside Spain, or the comparison with employment, see residence and work as self-employed.

Official source: RD 1155/2024, arts. 84, 86, 191 and 192, form EX-26 and the UGE FAQ on international teleworkers. Informational only; check the official source and a professional for your specific case.