What income an autónomo must report to Hacienda

As an autónomo, you are required to report all your income to the Agencia Tributaria, not only the income from your professional activity. The Declaración de la Renta (Modelo 100) includes the different sources of income and applies IRPF to the whole amount.

Am I required to file?

Yes, always. Since 2023, all self-employed workers registered in RETA (Régimen Especial de Trabajadores Autónomos) or in the Special Sea Regime must file the Declaración de la Renta regardless of their income.

It does not matter if:

• You had a bad year and did not invoice anything
• Your result was zero or a loss
• You are on tarifa plana and have only been registered for a few months
• You were registered for only part of the year

As long as you were registered as an autónomo during the tax year, you must file Modelo 100.

Types of income an autónomo must report

1. Income from economic activities

This is the income from your activity as an autónomo, minus the deductible expenses. It includes:

• Invoices issued to clients: all invoices you issue, with IVA separately
• Sales of products or services: including those made online
• Subsidies: those linked to the activity (operating subsidies)
• Compensation for cessation of activity: taxed as income from the activity
• Self-consumption: goods or services from the activity used for personal purposes (valued at market price)

2. Employment income

If, besides being an autónomo, you also work as an employee (pluriactividad), you report your salary slips as employment income. It also includes:

• Pensions (retirement, widowhood, disability)
• Unemployment benefits
• Paid training courses

3. Real-estate capital income

If you rent out an apartment, business premises, or any property that is not used in your activity, the income is reported as real-estate capital income. It includes:

• Residential rentals (with a 50% to 90% reduction depending on the contract type and area: 50% for new contracts from 2023, 60% for earlier contracts or rehabilitated properties, 70%–90% in "zonas de mercado tensionado")
• Rentals of business premises or garage spaces
• Imputed income on vacant or self-used properties (1.1% or 2% of the cadastral value)

If the property is used in your activity (your business premises), its income goes within income from economic activities.

4. Income from movable capital

• Interest from bank accounts and deposits
• Share dividends
• Income from investment funds, bonds, and insurance products
• Treasury bills

This income goes into the savings base and is taxed according to the savings rates (19%-30%).

5. Capital gains and losses

• Sale of shares, investment funds, or cryptocurrencies
• Sale of real estate (second homes, business premises)
• Prizes (taxable lotteries, contests)
• Non-exempt compensation

Capital gains also go into the savings base. Losses can be offset against gains from the same year or from the following 4 years.

Exempt income: what you do NOT report

Some income is fully or partly exempt:

• Seguridad Social maternity/paternity benefits
• Public scholarships for studies
• Dismissal compensation up to the exempt limit (when applicable in pluriactividad)
• State lottery prizes: exempt up to 40,000 € (higher prizes are taxed at 20%)
• Health insurance for the activity: deductible expense up to 500 € per person — the autónomo, spouse, and children under 25 living with them (up to 1,500 € if there is disability). This is not exempt income but a deductible IRPF expense (Art. 30.2.5 LIRPF)

Pluriactividad: autónomo and employee at the same time

If you combine your self-employed activity with an employee job, you must report both types of income. In the Declaración de la Renta, each one goes in its own section:

• Employment income: salary and withholding boxes
• Income from economic activities: income, expenses, and installment-payment boxes

The withholding your employer applied is subtracted from the final tax bill, just like the installment payments of Modelo 130.

How the data is cross-checked

The AEAT has multiple sources to verify your income:

• SII (Suministro Inmediato de Información): mandatory for large companies (turnover > 6 million €) — the AEAT cross-checks their data against autónomos' tax returns
• Banks: required to report balances, movements, and ownership
• Clients: companies report the withholding they apply to you (Modelo 190)
• Modelo 347: your clients or suppliers report transactions above 3,005.06 € per year
• Digital platforms: since 2024, required to report their users' income (DAC7)

Because of all this, it is essential to report all income correctly: the chances that a mismatch goes unnoticed are low.

Official sources

• Agencia Tributaria - Obligation to file
• AEAT - Practical income-tax manual
• Agencia Tributaria - Income from economic activities
• Agencia Tributaria - Rental income reduction rates
• Agencia Tributaria - SII general information
• Agencia Tributaria - Insurance premiums (deductible expenses)