Content Creator in Spain: Autónomo Registration, IRPF, and Platform Earnings 2026

In Spain, content creators earning regular income must register as autónomo (self-employed) with both the Agencia Tributaria (Spanish Tax Agency) and the Seguridad Social (Social Security). This is a two-step process that most people complete with the help of a gestor (administrative professional).

Step 1: File the Modelo 036 or Modelo 037 with the Agencia Tributaria to register for economic activity (alta en Hacienda). Choose the appropriate IAE (Impuesto de Actividades Económicas) code for your activity. Content creators typically use codes under group 9 (Actividades Artísticas y Deportivas) or professional services codes depending on the nature of their work. There is no fee for this registration.

Step 2: Register with the Seguridad Social under the RETA (Régimen Especial de Trabajadores Autónomos) regime. This triggers your monthly social security contribution obligations.

Since 2023, Spain has operated an income-based quota system for autónomos, replacing the old flat-rate system. There are 15 income brackets determining the minimum and maximum monthly base, from which your contribution is calculated at 31.40% general rate. For 2025, minimum contributions start at approximately €200/month for those earning below €670/month net. The flat-rate tarifa plana of €80/month is available for new autónomos in their first 12 months, providing significant relief during the early growth phase.

New autónomos who earn below a certain threshold can claim the tarifa plana for a second year at €80/month. After this period, contributions rise to the income-linked rate. Planning cash flow around this step-up is important — many creators face a shock when their contribution jumps from €80 to €200–€400/month.

IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain's income tax. For autónomos, it works through a withholding system: when you invoice a Spanish business, they withhold IRPF at source and remit it to the Agencia Tributaria. You receive the net amount and reconcile the full-year position in your annual declaración de la renta (Modelo 100).

The standard IRPF withholding rate for most autónomos is 15%. New autónomos can use a reduced 7% rate in their first three years of activity — a valuable cash flow benefit during the low-revenue early period. This reduced rate applies automatically when you invoice Spanish businesses and include the appropriate mention on your invoice.

IRPF brackets for 2025 income: up to €12,450 taxed at 19%; €12,450–€20,200 at 24%; €20,200–€35,200 at 30%; €35,200–€60,000 at 37%; €60,000–€300,000 at 45%; above €300,000 at 47%.

For invoices to non-Spanish businesses — international brands, Google AdSense (Google Ireland), TikTok — no IRPF withholding applies. You must set aside the correct amount yourself and pay through quarterly advance payments (Modelo 130 for those paying under the direct estimation method, or Modelo 131 for simplified estimation). Quarterly payments are due in April, July, October, and January for the preceding quarter.

Deductible expenses under the direct estimation method include: professional services (gestor fees), equipment depreciation, software subscriptions, internet and phone (proportional to business use), professional development, and a home office deduction based on the proportion of your home used exclusively for work. Spain does not offer a blanket flat-rate home office deduction — the actual used space and its proportion of total home space must be documented.

Spanish YouTube CPMs sit at €2.50–€5.50 for general content and €6–€10 for finance and technology categories. These rates are lower than Germany or the Netherlands, but Spanish creators have an asymmetric advantage that no other European language market enjoys: access to Latin America.

A Spanish creator whose content resonates in Mexico, Argentina, Colombia, and Spain simultaneously commands a combined potential audience of over 500 million Spanish speakers. While Latin American CPMs are lower (€0.50–€2.00 per 1,000 views across Mexico and other markets), the sheer view volume available means total revenue can be substantial even at lower per-view rates. A Spanish-language finance channel with 1 million subscribers spread across Spain and LATAM can generate significant total revenue from its scale.

For brand deals, Spanish creators have dual access to European and Latin American advertisers. Spanish fintech brands (Revolut España, Bizum, Openbank, MyInvestor), Spanish FMCG companies (Zara/Inditex group brands, El Corte Inglés partnerships), and international brands targeting Spanish-speaking markets all represent active brand deal sources.

TikTok is particularly strong in Spain — Spain is one of TikTok's most active European markets per capita, and the Creator Rewards Program is available to eligible Spanish creators. Spanish TikTok micro-influencers (10K–100K followers) typically charge €180–€650 per branded video, with the Spanish fashion, beauty, and lifestyle sectors being the most active brand spenders.

Instagram engagement rates in Spain are among the highest in Europe — Spanish audiences are culturally more interactive with content than Northern European audiences, which makes Spanish Instagram creators particularly attractive to brands focused on engagement metrics over reach.

The complexity of Spanish autónomo administration — dual registration, quarterly IRPF and IVA returns, monthly social security contributions, and annual income declaration — makes working with a gestor (administrative manager/accountant) highly practical. Gestor fees for a basic autónomo creator range from €50–€150/month, covering quarterly filings, invoice review, and basic advisory services.

IVA (VAT): Spain's standard IVA rate is 21%. As an autónomo, if your annual turnover exceeds €5,347 (extremely low threshold), you must charge IVA on invoices to Spanish clients and file quarterly Modelo 303 returns. Invoices to EU business clients are IVA-exempt under reverse charge. Invoices to non-EU clients (including US brands, Google AdSense from Ireland in some interpretations) may be exempt — your gestor should clarify the correct treatment for each revenue source.

Social security contributions are payable monthly via direct debit by the last day of the month. Missing payments accrues surcharges (recargo) of 10–20% plus interest. The Seguridad Social does not offer grace periods for late payment. Automated direct debit from a business account prevents missed payments.

The annual declaración de la renta (Modelo 100) is due between April and June for the previous calendar year. All income — AdSense, brand deals, affiliate commissions — must be declared. The Agencia Tributaria uses banking data, platform reporting, and third-party information to cross-reference declared income. Undeclared income is increasingly detectable.

For Spanish creators earning in multiple currencies (dollars from US brands, euros from European brands, sterling from UK brands), exchange rate gains are themselves taxable. Document exchange rates at the date of payment for accurate income calculation.