When a person is determined to start a self-employed work activity with which they hope to obtain a benefit greater than the Minimum Interprofessional Wage (SMI), it is mandatory to register with the Treasury and register as self-employed with Social Security.
Registering as a self-employed person is a process that in our country involves having to carry out procedures with two different organizations, such as the Treasury, which regulates the fiscal aspects of the business, such as withholdings and payment of taxes, and Social Security, which collects the payment of the self-employed fee with which they contribute to the public system. Both are different but complementary procedures.
The mandatory procedures to register as self-employed are registration in the RETA, the Social Security system that allows you to receive benefits and with which you contribute with the payment of the self-employed fee, this being mandatory if a habitual activity is registered. with a benefit higher than the SMI; and registration with the Tax Agency, so that the economic activity is registered in the tax system, a mandatory registration for any activity.
To these we must add some optional procedures that depend on each particular case, such as the registration of work organizations by those self-employed who open a space in which other workers are employed; or request an opening license for businesses with physical premises that need it to operate legally.
How to register with Social Security and the Treasury
To register as a self-employed person in Social Security, you must register in the Special Registry of Self-Employed Workers (RETA), filling out the form TA521, which must be accompanied by your DNI (original and photocopy), the registration in the Treasury (form 036 with the original and photocopy) and the Social Security affiliation number. At that time, the contribution base will have to be calculated to determine the self-employed fee to be paid monthly.
However, there is the possibility of registering online, for which it will be necessary to have a Cl@ve PIN or electronic certificate, cases in which you will only have to go to the Social Security Electronic Headquarters.
To register as self-employed in the Treasury, which is a mandatory registration in any economic activity, you need to complete the census registration declaration through form 036 or its simplified version, form 037. These are forms used by the Agence Tax to collect data on professional activity. As in the previous case, it is possible to register through the AEAT Electronic Headquarters, for which you will have to access with an electronic certificate or Cl@ve PIN to present the corresponding form.
In addition to these two procedures, in the event that it is necessary to request an opening license to develop the business in a specific location, a process will have to be followed that involves the preparation of a technical report on the opening license, together with the certification of the project that guarantees that it complies with all regulations and standards. Subsequently, the corresponding fees must be paid to the bank or City Hall and a responsible declaration signed by the owner of the property must be prepared.
Once all of the above requirements have been met, the application for an opening license must be submitted along with the technical project and proof of payment of municipal fees, which will ultimately cause a technician from the City Council to visit the premises to verify that it complies with all the requirements. conditions necessary for its opening.
