Being self-employed in Spain is, for many people, synonymous with freedom. Freedom to organise your own time, choose your projects and build something of your own. But it also comes with responsibilities, strategic decisions… and understanding exactly which category you fall into. There are different categories depending on the nature of your activity, your business structure and your level of economic dependence on clients.
In this complete 2026 guide, we’ll help you understand:
- What it really means to be self-employed in Spain
- Why different types exist
- How to choose the one that suits you best
- What legal and tax implications each category involves
Whether you’re thinking about starting out or you’re already trading and want greater clarity, this guide will help you make informed decisions.
What does it mean to be self-employed in Spain?
In Spain, being self-employed means carrying out an economic activity independently, on a regular basis, and being registered with the Special Regime for Self-Employed Workers (RETA – Régimen Especial de Trabajadores Autónomos). There is no traditional “boss”, but there are clients, deadlines, taxes and ongoing decision-making.
There are obvious advantages: autonomy in decision-making, flexible hours, and potential for growth. For many professionals, it is the most direct way to develop their own project and align their work with their values. However, within this framework, there are several distinct categories worth understanding.
How are self-employed workers classified? Key criteria
The different types of self-employed workers in Spain are not informal labels but legal and tax-based classifications.
- Nature of the activity: Selling products, offering professional services, and working in the agricultural sector are not the same thing.
- Financial dependence: Do you work for many clients, or does 80% of your income come from just one?
- Business structure: Do you operate alone or have you set up a company?
- Tax regime and obligations: Some self-employed workers pay tax under the direct assessment method, others under the module method, and some have special regimes.
Understanding these criteria is key to knowing where you fit in.
Types of self-employed workers in Spain (2026)
Individual self-employed worker
This is the most common profile. The classic one. The one we all imagine when we think of someone who has ‘gone freelance’. They work on their own account, may or may not have employees, and have not set up a company. The business activity is carried out in their own name, and they are personally liable for any debts or legal issues.
It is the simplest way to get started and the most common option when launching a solo project.
Professional Self-Employed Worker or Freelancer
Although legally still an individual self-employed worker, the term freelancer is commonly used for those offering professional or creative services: designers, developers, copywriters, consultants, architects, and similar roles.
They typically:
- Work on a project basis
- Have multiple clients
- Operate remotely or from flexible workspaces
- Invoice for intellectual or creative services
This model is closely linked to today’s entrepreneurial and digital ecosystem.
Corporate Self-Employed Worker
Here, the business takes a step further. A corporate self-employed worker is a shareholder or director of a company (usually a limited company – SL) who also works actively within it. Even though the company exists as a separate legal entity, this person must still contribute under RETA.
This structure is common when:
- The business grows
- Partners join the project
- There is a desire to limit personal liability
The main advantage is that the company is generally liable with its own assets rather than the shareholder’s personal assets (with certain legal exceptions).
Economically Dependent Self-Employed Worker (TRADE)
The TRADE category is an interesting and sometimes lesser-known figure. It refers to a self-employed professional who invoices at least 75% of their income to a single client. In other words, they are not an employee, but they are economically dependent on one main company.
This status has specific characteristics:
- A formal written contract must be signed with the client
- The worker is entitled to an annual interruption of activity
- There is a degree of additional legal protection
It sits somewhere between a traditional self-employed worker and an employee.
Collaborating Self-Employed Worker
This category involves family members. A collaborating self-employed worker is a close relative (spouse, children, parents, etc.) of the main self-employed person who works regularly in the business. They do not file their own quarterly VAT or income tax returns, but they do contribute under RETA. This structure is common in family-run businesses.
Agricultural Self-Employed Workers
Professionals in the agricultural, livestock or forestry sectors may register under a special system within RETA. This regime includes specific contribution rules and benefits adapted to the sector.
Other Categories and Variations
Beyond the main classifications, there are specific situations such as:
- Self-employed workers under the simplified tax system (“modules”)
- Chartered professionals contributing to alternative mutual schemes
- Self-employed individuals working abroad
- Self-employed workers in a pluriactivity situation
Each case has different implications, so it is important to assess your situation carefully before making decisions.
Differences Between Types of Self-Employed Workers
Although all self-employed workers contribute under RETA, they do not all operate in the same way. The main differences relate to:
Tax obligations
All must file taxes, but the taxation regime may vary (direct assessment, simplified modules, etc.).
Contributions
The chosen contribution base affects the monthly payment and future benefits. Some categories have particular rules.
Social benefits
Access to cessation of activity benefits, sick leave, retirement and other entitlements depends on contributions and the specific type of self-employed status.
Legal liability
An individual self-employed worker is personally liable with their own assets, whereas within a company structure liability is generally limited to the capital invested.
These differences can directly impact your financial security and the protection of your personal assets.
How to choose the right type of self-employed status
This is where strategy comes in. Before registering, ask yourself:
- How much do you expect to earn in your first year?
- Will you work alone or with partners?
- Will you depend mainly on a single client?
- Do you want to limit your personal liability?
If you are starting with moderate income expectations and no partners, individual self-employed status is usually the most agile route. If the project is more ambitious or involves partners, it may make sense to establish a company and operate as a corporate self-employed worker. If most of your income comes from one company, you should check whether you qualify for TRADE status.
There is no universal answer — only the one that fits your current professional stage.
Advantages and Considerations of Being Self-Employed (Depending on the Type)
Being self-employed has something undeniably appealing: the feeling of building something of your own. Common advantages include:
- Autonomy in decision-making
- Flexible working hours
- Growth potential
- Greater control over projects and clients
However, you should also consider:
- Mandatory monthly contributions
- Ongoing tax management
- Variable income
- Direct responsibility for the business
Each type of self-employed status balances these factors differently.
Frequently Asked Questions About Types of Self-Employed Workers
How many types of self-employed workers are there?
There are several legally recognised categories, the main ones being individual, corporate, TRADE, collaborating and agricultural self-employed workers.
What is the difference between a freelancer and a corporate self-employed worker?
A freelancer usually operates as an individual self-employed professional providing services. A corporate self-employed worker is part of a company established as a legal entity.
Can I change my type of self-employed status?
Yes. For example, you can move from individual to corporate self-employed status if you set up a company. Specific administrative procedures are required.
What are the advantages of being a TRADE?
It offers greater contractual protection in relation to the main client and certain additional rights, while you remain self-employed.
Conclusion
The different types of self-employed workers in Spain exist because not all projects are the same. Some begin solo from home, others grow with partners, some rely heavily on one major client and others diversify as much as possible.
Understanding your category is not just an administrative detail — it is a strategic decision that affects your taxation, your protection and your growth.
And if you are taking the step — or have already taken it — remember you do not have to do it alone. At Wayco, you will find flexible workspaces, guidance and a community designed for freelancers and entrepreneurs who want to grow in good company.
Perhaps the first step is not choosing the perfect type of self-employed status… but surrounding yourself with the right environment to help it take off.
