Glossary

The Spanish words you'll meet, in one line each.

Autónomo	Self-employed worker registered in RETA.
RETA	Special social security scheme for the self-employed.
Cuota	Monthly social security contribution.
Tarifa plana	€80/month reduced quota for new autónomos.
IRPF	Personal income tax.
Retención	Income tax withheld by your Spanish business client (7% or 15%).
IVA	VAT. Standard rate 21%, reduced 10% and 4%.
Modelo 036 / 037	Census registration forms with the tax agency (registering, changing or ending your activity).
Modelo 130	Quarterly income tax advance (20% of profit).
Modelo 303	Quarterly VAT return.
Modelo 390	Annual VAT summary.
Modelo 349	Quarterly report of intra-EU operations.
Modelo 100	Annual income tax return (la Renta).
ROI / VIES	EU register of intra-community operators / EU VAT number check.
Inversión del sujeto pasivo	Reverse charge: the client accounts for VAT.
Gestor / gestoría	Administrative and tax agent who files returns for you.
NIE / TIE	Foreigner identity number / residence card.
Cl@ve	Government login system.
Import@ss	Social Security online portal.
Verifactu	Standard for tamper-proof invoicing software (legally mandatory for autónomos from 1 July 2027; a delay to October 2028 has been announced but not yet published).
Estimación directa simplificada	Default bookkeeping regime for most autónomos.
Autónomo societario	Self-employed director/partner of a company.