Becoming a freelancer can be a useful way out in case you cannot find an employed job or if you have a business idea in mind. Whatever the intention, you have to take a series of initial steps to be able to register in the activity and start the new business.
As explained by the Association of Self-Employed Workers (ATA) , it is essential to fill in form 037 if you are a natural person or form 036 if it is a legal person. Either of these two models must be delivered to the Treasury as a census accreditation of our activity.
The Tax Agency allows the presentation and completion of this form electronically (with a digital certificate or Cl @ ve) and in person, and an explanatory guide is available to the citizen in which it informs of all pertinent aspects. In any case, the presentation of the model is a prerequisite to the activity.
According to ATA, this model must include information related to the personal data of the self-employed person, the date on which he wishes to start the activity, the heading of the Economic Activities Tax (IAE) to which the activity belongs and its derived tax obligations.
After the presentation of this first model, the TA.521 model must be presented , in which we register in the Special Regime for Self-Employed Workers in the eyes of Social Security.
The form, available at this link , includes personal information on the activity, the chosen contribution base or the coverage to be covered. The start date of the activity, which must also be recorded, must be the same as the one communicated to the Treasury. Like model 036, it can be delivered in person and electronically by means of a digital certificate or Cl @ ve.
Self-employed with premises: a special case
Both one and the other model are essential in all cases, but the process is somewhat more detailed if the self-employed person plans to open a place to develop his activity. In these cases, according to ATA, you will have to request an opening license from the town hall of the town where you settle and, if necessary, a building license for the relevant reforms.
In addition, the regional labor authority must be informed of the opening of this center, as well as the staff (if applicable) attached to said center. In these cases, the self-employed person will not have to have a guest book, as it will be replaced by an electronic guest book.