{"id":28451,"date":"2026-11-10T09:00:00","date_gmt":"2026-11-10T08:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=28451"},"modified":"2026-11-05T10:27:47","modified_gmt":"2026-11-05T09:27:47","slug":"freelancing-spain-us-clients","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/freelancing-spain-us-clients\/","title":{"rendered":"Freelancing in Spain with US clients: VAT, tax and RETA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"28451\" class=\"elementor elementor-28451\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11195b12 e-flex e-con-boxed e-con e-parent\" data-id=\"11195b12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab96a6f elementor-widget elementor-widget-text-editor\" data-id=\"1ab96a6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<div style=\"background-color: #f5f5f5; padding: 24px; margin: 0 0 32px 0; border-radius: 6px;\">\n<h2 style=\"margin-top: 0;\">Freelancing in Spain with US clients<\/h2>\n<ul>\n<li>A service you invoice to a US business client is generally not subject to Spanish VAT, because the place of supply is where the business customer is established [1].<\/li>\n<li>You must still issue a proper Spanish invoice and file Modelo 303 every quarter and Modelo 390 every year, even when no VAT is due [2][3].<\/li>\n<li>US clients do not withhold Spanish income tax, so you normally pay 20% of your year-to-date net profit on Modelo 130 each quarter [4].<\/li>\n<li>If you live in Spain and work for yourself, the US-Spain social security agreement makes you contribute in Spain only, under the 2026 income-based RETA tables [10][12].<\/li>\n<li>On the digital nomad visa, a self-employed holder may work for Spanish companies only up to 20% of total professional activity [13].<\/li>\n<li>Delagu\u00eda y Luz\u00f3n advises on Spanish law only: US self-employment tax, Form 1099 and the foreign earned income exclusion must be confirmed with a US adviser [20][21][22].<\/li>\n<\/ul>\n<\/div>\n<h2>Who this guide is for and what it covers<\/h2>\n<p><strong>Freelancing in Spain with US clients<\/strong> means living in Spain, registering as an aut\u00f3nomo (self-employed person) and invoicing companies in the United States.<\/p>\n<p>This guide is for American freelancers, consultants, and independent contractors who already live in Spain or are about to move, and it states the Spanish position as of November 2026.<\/p>\n<p>It concentrates on what changes when your clients are in the US: VAT, invoices, quarterly payments, social security, and visas.<\/p>\n<p>Delagu\u00eda y Luz\u00f3n is a Spanish law firm, so anything said here about the IRS is a pointer for your US adviser, not advice.<\/p>\n<h2>Registration in brief: what changed for new aut\u00f3nomos<\/h2>\n<p>The full registration process is explained in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/becoming-self-employed-in-spain\/\">becoming self-employed in Spain<\/a>, so here we only flag the points US freelancers often get wrong.<\/p>\n<p>Older guides still mention Modelo 037, but the Tax Agency abolished it through Order HAC\/1526\/2024, in force since 3 February 2025, so the census filing is now Modelo 036 for everyone [6].<\/p>\n<p>On Modelo 036 you choose an IAE activity heading, and individuals are exempt from paying the IAE business tax itself, although the heading still matters for your VAT and income tax treatment [7].<\/p>\n<p>Registration with the self-employed social security scheme (RETA) is a separate step with the Social Security Treasury.<\/p>\n<p>For <strong>freelancing in Spain with US clients<\/strong>, the activity description on Modelo 036 should match what you actually sell, because it supports the VAT position on your invoices.<\/p>\n<h2>VAT when you invoice a US business<\/h2>\n<p>Article 69 of the VAT Law treats a service supplied to a business customer as supplied in Spain only when the customer&#8217;s business is established in Spain [1].<\/p>\n<p>A US company receiving your design, software, consulting or writing services is established outside Spain, so the service is not subject to Spanish VAT [1].<\/p>\n<p>Since Law 13\/2023, the &#8220;use and enjoyment&#8221; override in article 70 applies to services to private consumers and to transport hire, not to business clients [1].<\/p>\n<p>Exceptions remain, such as services connected with property located in Spain, which are taxed where the property is [1].<\/p>\n<blockquote style=\"border-left: 4px solid #2e7d32; background: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">\n<p>Under article 69 of Law 37\/1992, a service to a business customer is taxed in Spain only when that customer is established in Spain, so <strong>no Spanish VAT<\/strong> is charged to a US business client [1].<\/p>\n<\/blockquote>\n<p>The reverse-charge wording and the EU operators register (ROI) only matter for business clients in other EU countries, which our page on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/vat-registration-foreign\/\">VAT registration in Spain for foreign businesses<\/a> covers.<\/p>\n<p>A US client is outside the EU, so you do not need a VIES number to invoice it.<\/p>\n<h3>Private clients in the US<\/h3>\n<p>For private individuals outside the EU, article 69 lists services such as consultancy, advertising, data processing, translation and intellectual property licences as not supplied in Spain [1].<\/p>\n<p>Other services to US consumers, such as some online or personal services, need a case-by-case check before you invoice them.<\/p>\n<h3>You can still recover Spanish VAT on your costs<\/h3>\n<p>Article 94 of the VAT Law allows you to deduct the Spanish VAT you pay on business costs when they are used for services performed outside Spain that would carry the right to deduct if performed in Spain [1].<\/p>\n<p>That means the VAT on your laptop, coworking desk or software can be claimed back on Modelo 303, provided you keep proper invoices in your name.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Client<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Spanish VAT on the invoice<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Spanish income tax withheld by client<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Extra filings<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">US company<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">None: not subject (art. 69)<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">No<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Report on Modelo 303; pay Modelo 130<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Spanish company<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">21% Spanish VAT<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Yes: 15%, or 7% in your first years<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Modelo 303; Modelo 130 may not be due if 70% of income is withheld<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">Company in another EU country<\/td>\n<td style=\"padding: 10px;\">None: the client self-assesses (reverse charge)<\/td>\n<td style=\"padding: 10px;\">No<\/td>\n<td style=\"padding: 10px;\">ROI registration and Modelo 349<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sources: Law 37\/1992, arts. 69 and 70 [1]; Royal Decree 439\/2007, arts. 76, 95 and 109 [4].<\/p>\n<h2>Invoicing US clients correctly<\/h2>\n<p>Article 2 of the Invoicing Regulation requires an invoice for every service you provide in your activity, including services that are not subject to VAT [2].<\/p>\n<p>Article 6 sets the minimum content, and these items apply to a US invoice as much as to a Spanish one [2].<\/p>\n<ul>\n<li>A correlative number, within a series if you use several.<\/li>\n<li>The date of issue, and the date of the service if different.<\/li>\n<li>Your full name, your Spanish NIF or NIE and your address.<\/li>\n<li>The client&#8217;s full company name and address.<\/li>\n<li>A description of the service, the unit price and any discount.<\/li>\n<\/ul>\n<p>The regulation does not prescribe a sentence for services outside the scope of Spanish VAT, but a short note such as &#8220;Not subject to Spanish VAT, article 69 Law 37\/1992&#8221; explains the zero VAT to the client and to the Tax Agency.<\/p>\n<p>Article 12 allows invoices in any currency and any language, provided any VAT charged is shown in euros [2].<\/p>\n<p>Your Spanish returns are in euros, so record the euro amount you received for each dollar invoice.<\/p>\n<p><strong>Freelancing in Spain with US clients<\/strong> often involves platforms or agencies that pay you; the invoice should go to whoever is legally buying your service.<\/p>\n<h3>Verifactu and billing software<\/h3>\n<p>Royal Decree 1007\/2023, as amended by Royal Decree-Law 15\/2025, requires invoicing software used by aut\u00f3nomos to meet the Verifactu requirements before 1 July 2027 [14].<\/p>\n<p>The Ministry of Finance has announced a further delay to October 2028, but at 23 October 2026 the BOE text still shows the 2027 dates, as our note on the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/verifactu-delay-spain\/\">Verifactu delay<\/a> explains [14].<\/p>\n<div style=\"border-left: 4px solid #2e7d32; background: #f1f8f1; padding: 16px 20px; margin: 24px 0;\">\n<p>Thinking of invoicing through a US company instead of in your own name? Read our analysis of <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/us-llc-spain-tax\/\">owning a US LLC while living in Spain<\/a> before you set one up.<\/p>\n<\/div>\n<h2>Income tax: why US clients mean quarterly payments<\/h2>\n<p>As a Spanish tax resident you pay Spanish income tax (IRPF) on your worldwide income, and most freelancers calculate their profit under the simplified direct assessment method (estimaci\u00f3n directa simplificada).<\/p>\n<p>The simplified method is available when the previous year&#8217;s turnover did not exceed \u20ac600,000, and it adds a 5% allowance for hard-to-justify expenses, capped at \u20ac2,000 a year [4].<\/p>\n<p>A Spanish company paying a professional must withhold 15%, or 7% in the year you start and the two following years [4].<\/p>\n<p>A US company with no permanent establishment in Spain is not a withholding agent for your fees [4].<\/p>\n<p>That gap is the main cash-flow difference of <strong>freelancing in Spain with US clients<\/strong>: the tax is not taken at source, so you pay it yourself.<\/p>\n<blockquote style=\"border-left: 4px solid #2e7d32; background: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">\n<p>A professional is exempt from Modelo 130 only if at least <strong>70% of the previous year&#8217;s income<\/strong> was subject to withholding, which rarely happens when most clients are American [4].<\/p>\n<\/blockquote>\n<p>Modelo 130 is a payment on account of 20% of your net profit from 1 January to the end of the quarter, less the payments already made that year [4].<\/p>\n<p>The annual return, Modelo 100, then calculates your final tax with the state and regional scales, and the Modelo 130 payments are credited against it.<\/p>\n<p>Ways to keep that bill lawful and lower are set out in our guide to how the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/self-employed-spain-reduce-your-taxes\/\">self-employed in Spain can reduce their taxes<\/a>.<\/p>\n<p>The <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/us-spain-tax-treaty\/\">US-Spain tax treaty<\/a> decides how double taxation is relieved, which matters because US citizens also file in the US.<\/p>\n<h3>Quarterly calendar<\/h3>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Quarter<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Filing window<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Returns<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">January to March<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">1 to 20 April<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Modelo 303 and Modelo 130<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">April to June<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">1 to 20 July<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Modelo 303 and Modelo 130<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">July to September<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">1 to 20 October<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Modelo 303 and Modelo 130<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">October to December<\/td>\n<td style=\"padding: 10px;\">1 to 30 January<\/td>\n<td style=\"padding: 10px;\">Modelo 303, Modelo 130 and the annual Modelo 390<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sources: Royal Decree 1624\/1992, art. 71 [3]; Royal Decree 439\/2007, art. 111 [4].<\/p>\n<p>Modelo 303 and Modelo 390 must be filed even in quarters where you charged no VAT and claimed none [3].<\/p>\n<h2>Social security: the US-Spain agreement and the 2026 RETA tables<\/h2>\n<p>Article 4.2 of the US-Spain social security agreement says a self-employed person who could be covered by both countries is covered only by the country where they reside [12].<\/p>\n<p>For <strong>freelancing in Spain with US clients<\/strong> as a Spanish resident, that means RETA contributions in Spain rather than US self-employment tax.<\/p>\n<p>The IRS states that self-employment tax is generally due on net earnings of $400 or more wherever you live, and that a certificate of coverage from the foreign country is needed to claim the exemption [20].<\/p>\n<p>Ask your US adviser how to document that exemption on your US return.<\/p>\n<h3>What you pay in 2026<\/h3>\n<p>Royal Decree-Law 3\/2026 keeps the income-based tables of Royal Decree-Law 13\/2022 in force until a new budget law, and Order PJC\/297\/2026 sets the 2026 bases [10][11].<\/p>\n<p>The combined rate is 31.50%: 28.30% common contingencies, 1.30% professional contingencies, 0.90% cessation of activity, 0.10% vocational training and 0.90% intergenerational equity [10].<\/p>\n<blockquote style=\"border-left: 4px solid #2e7d32; background: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">\n<p>In 2026 the minimum monthly RETA contribution runs from <strong>\u20ac205.88<\/strong> in the lowest bracket to <strong>\u20ac607.35<\/strong> for net income above \u20ac6,000 a month, on the minimum bases of Order PJC\/297\/2026 [10].<\/p>\n<\/blockquote>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Net monthly income<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Bracket<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Minimum base<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Monthly contribution at 31.50%<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Up to \u20ac670<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Reduced table, bracket 1<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">\u20ac653.59<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">\u20ac205.88<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Over \u20ac2,330 up to \u20ac2,760<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">General table, bracket 7<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">\u20ac1,356.21<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">\u20ac427.21<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">Over \u20ac6,000<\/td>\n<td style=\"padding: 10px;\">General table, bracket 12<\/td>\n<td style=\"padding: 10px;\">\u20ac1,928.10<\/td>\n<td style=\"padding: 10px;\">\u20ac607.35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Source: Order PJC\/297\/2026, art. 18 [10]; contributions calculated on the minimum base of each bracket.<\/p>\n<p>The reduced contribution for new aut\u00f3nomos was \u20ac80 a month for 2023 to 2025; from 2026 the amount is set by the budget law, so confirm the figure for your start date with us or the Social Security before you register [8][9].<\/p>\n<p>Your benefits as a contributor, such as sick pay and parental leave, are covered in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/autonomo-rights-spain\/\">aut\u00f3nomo rights in Spain<\/a>.<\/p>\n<h2>Visas: working for US clients from Spain<\/h2>\n<p>US citizens need a residence permit that allows self-employment, and for many freelancers that is the international teleworking permit, known as the digital nomad visa.<\/p>\n<p>Article 74 bis of Law 14\/2013 lets a self-employed holder work for a company in Spain as long as that work does not exceed 20% of total professional activity [13].<\/p>\n<p>So <strong>freelancing in Spain with US clients<\/strong> on this permit works if at least 80% of your activity stays with clients outside Spain.<\/p>\n<p>The application steps are in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/apply-digital-nomad-visa-spain\/\">applying for the digital nomad visa in Spain<\/a>, and our <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-digital-nomad-visa-w2\/\">guide for US W-2 employees<\/a> explains why contractors cannot rely on a US certificate of coverage.<\/p>\n<div style=\"border-left: 4px solid #2e7d32; background: #f1f8f1; padding: 16px 20px; margin: 24px 0;\">\n<p>Once your US income passes a certain level, a company may be cheaper than personal income tax; compare both routes in our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/sl-vs-selfemployed\/\">SL versus self-employed<\/a> decision.<\/p>\n<\/div>\n<h2>The Valencian Community compared with Madrid, Catalonia and Andalusia<\/h2>\n<p>Your income tax is the sum of a state scale and the scale of the region where you live, so the region changes the cost of <strong>freelancing in Spain with US clients<\/strong>.<\/p>\n<p>The state half runs from 9.5% to 24.5% above \u20ac300,000 everywhere [5].<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Region<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Lowest regional rate<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Top regional rate<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Valencian Community<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">8.8% up to \u20ac12,000<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">29.35% above \u20ac200,000<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">2026 scale; 8.7% to 29.25% from 2027 under Valencian Law 5\/2026<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Madrid<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">8.5% up to \u20ac13,362.22<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">20.5% above \u20ac57,320.40<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Lowest top rate of the four<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Catalonia<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">9.5% up to \u20ac12,500<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">25.5% above \u20ac175,000<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Scale in force from 2025<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">Andalusia<\/td>\n<td style=\"padding: 10px;\">9.5% up to \u20ac13,000<\/td>\n<td style=\"padding: 10px;\">22.5% above \u20ac60,000<\/td>\n<td style=\"padding: 10px;\">Five brackets<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sources: Valencian Law 13\/1997, art. 2 [15]; Madrid Legislative Decree 1\/2010, art. 1 [16]; Catalan Legislative Decree 1\/2024, art. 611-1 [17]; Andalusian Law 5\/2021, art. 23 [18].<\/p>\n<p>Valencia taxes low incomes lightly but high incomes more heavily than the other three, so a freelancer earning well from US clients should model the regional difference before choosing where to live.<\/p>\n<p>The Valencian employment service, LABORA, publishes self-employment grants in calls that change each year; at 23 October 2026 its 2026 page lists aid for women aut\u00f3nomos and for aut\u00f3nomos affected by forest fires, not a general start-up grant [19].<\/p>\n<p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/moving-to-valencia\/\">guide to moving to Valencia<\/a> covers the practical side of settling in the city.<\/p>\n<h2>Step-by-step set-up for US freelancers<\/h2>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Step<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">When<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Action<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">1<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Before you move<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Choose a residence route that allows self-employment and check the 20% Spanish client limit<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">2<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Before your first invoice<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">File Modelo 036 with the right IAE heading and register in the RETA<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">3<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">At registration<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Ask for the reduced contribution if you qualify and choose your income bracket<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">4<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">First invoice<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Use a compliant template with your NIF or NIE and a note explaining why no VAT applies<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">5<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Every quarter<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">File Modelo 303 and Modelo 130 and set aside money for both<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">6<\/td>\n<td style=\"padding: 10px;\">Each year<\/td>\n<td style=\"padding: 10px;\">File Modelo 390 in January, Modelo 100 in the spring, and check <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720<\/a> for US accounts<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Common mistakes<\/h2>\n<p>These are the errors we see most often when clients start <strong>freelancing in Spain with US clients<\/strong>.<\/p>\n<ul>\n<li>Adding 21% Spanish VAT to invoices for US companies.<\/li>\n<li>Skipping Modelo 303 because no VAT was charged.<\/li>\n<li>Assuming Modelo 130 is optional because the client did not withhold.<\/li>\n<li>Continuing to pay US self-employment tax without asking whether Spanish coverage applies.<\/li>\n<li>Taking on Spanish clients beyond the 20% limit of the digital nomad permit.<\/li>\n<li>Recording dollar invoices without the euro amount received.<\/li>\n<\/ul>\n<h2>How Delagu\u00eda y Luz\u00f3n can help<\/h2>\n<p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">tax law and accounting team<\/a> in Valencia has advised international clients since 1960.<\/p>\n<p>For <strong>freelancing in Spain with US clients<\/strong>, we register you with the Tax Agency and the Social Security, review your invoice template and file your quarterly and annual returns.<\/p>\n<p>We advise on Spanish law only, so US self-employment tax, Form 1099 and the foreign earned income exclusion must be confirmed with a US adviser.<\/p>\n<div style=\"background-color: #f5f5f5; padding: 24px; margin: 32px 0; border-radius: 6px;\">\n<h2 style=\"margin-top: 0;\">Speak to our tax team about freelancing from Spain<\/h2>\n<p>Contact our legal team for personalised guidance on your case.<\/p>\n<p>We work in English, French, Spanish and Russian from our office in Valencia.<\/p>\n<p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br \/><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br \/><strong>Office:<\/strong> Avinguda Regne de Val\u00e8ncia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p>\n<\/div>\n<h2>Frequently asked questions about freelancing in Spain with US clients<\/h2>\n<h3>Do I charge Spanish VAT when I invoice a US company?<\/h3>\n<p>No, a service to a business established in the US is not subject to Spanish VAT under article 69 of the VAT Law.<\/p>\n<p>Services linked to property in Spain are an exception.<\/p>\n<h3>What should my invoice to a US client say about VAT?<\/h3>\n<p>The law does not fix a sentence, but a note such as &#8220;Not subject to Spanish VAT, article 69 Law 37\/1992&#8221; is good practice.<\/p>\n<p>The invoice still needs all the usual Spanish details.<\/p>\n<h3>Can I invoice my US clients in dollars?<\/h3>\n<p>Yes, invoices may be issued in any currency and any language.<\/p>\n<p>Your Spanish returns are in euros, so keep a record of the euro amount received.<\/p>\n<h3>Do I have to file Modelo 303 if I charge no VAT?<\/h3>\n<p>Yes, Modelo 303 and the annual Modelo 390 are due even when no VAT is charged or deducted.<\/p>\n<p>The services to US clients are reported as not subject to Spanish VAT.<\/p>\n<h3>Why do I have to pay Modelo 130 every quarter?<\/h3>\n<p>US clients do not withhold Spanish income tax, so the 70% withholding exemption does not apply to you.<\/p>\n<p>You pay 20% of your net profit to date each quarter, less earlier payments.<\/p>\n<h3>Can I recover the Spanish VAT on my own business costs?<\/h3>\n<p>Yes, VAT on costs used for services to US businesses can be deducted under article 94 of the VAT Law.<\/p>\n<p>You need proper invoices in your name.<\/p>\n<h3>Do I pay social security in Spain or in the US?<\/h3>\n<p>If you live in Spain and work for yourself, the US-Spain agreement makes Spain the only country of coverage.<\/p>\n<p>How to document that on your US return is a question for your US adviser.<\/p>\n<h3>Can I keep my US clients on the digital nomad visa?<\/h3>\n<p>Yes, the permit is designed for work for clients outside Spain.<\/p>\n<p>Work for Spanish companies may not exceed 20% of your total professional activity.<\/p>\n<h3>When does Verifactu apply to my invoicing software?<\/h3>\n<p>The BOE text in force at 23 October 2026 requires aut\u00f3nomos to comply before 1 July 2027.<\/p>\n<p>A delay to October 2028 has been announced but not yet published in the BOE.<\/p>\n<h3>Does living in Valencia rather than Madrid change my income tax?<\/h3>\n<p>Yes, the regional half of the scale differs: in 2026 Valencia runs from 8.8% to 29.35% and Madrid from 8.5% to 20.5%.<\/p>\n<p>At higher incomes, Madrid is noticeably cheaper.<\/p>\n<h2>References<\/h2>\n<ol>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"dofollow noopener\">Law 37\/1992 on Value Added Tax, Articles 69, 70 and 94 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2012-14696\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1619\/2012, Invoicing Regulation, Articles 2, 6 and 12 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28925\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1624\/1992, VAT Regulation, Article 71 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 439\/2007, Personal Income Tax Regulation, Articles 28, 30, 76, 95, 109, 110 and 111 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Law 35\/2006 on Personal Income Tax, Article 63 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-noticias\/2025\/enero\/9\/orden-ministerial-modificacion-declaraciones-censales.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: Order HAC\/1526\/2024 amending census declarations and abolishing Modelo 037 (AEAT)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"dofollow noopener\">Royal Legislative Decree 2\/2004, Local Finance Law, Article 82 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-13409\" target=\"_blank\" rel=\"dofollow noopener\">Law 20\/2007, Statute of Self-Employed Work, Article 38 ter (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-12482\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree-Law 13\/2022 on the income-based contribution system, Fifth Transitional Provision (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-7296\" target=\"_blank\" rel=\"dofollow noopener\">Order PJC\/297\/2026 on social security contributions for 2026, Articles 18 and 37 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-2548\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree-Law 3\/2026, Article 3.4 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-1988-8177\" target=\"_blank\" rel=\"dofollow noopener\">Social Security Agreement between Spain and the United States of 30 September 1986, Article 4 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2013-10074\" target=\"_blank\" rel=\"dofollow noopener\">Law 14\/2013 on support for entrepreneurs, Article 74 bis (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-24840\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1007\/2023 on invoicing systems (Verifactu), Fourth Final Provision (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1998-8202\" target=\"_blank\" rel=\"dofollow noopener\">Valencian Law 13\/1997 on the regional section of personal income tax and ceded taxes, Article 2 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOCM-m-2010-90068\" target=\"_blank\" rel=\"dofollow noopener\">Madrid Legislative Decree 1\/2010 on ceded taxes, Article 1 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-6951\" target=\"_blank\" rel=\"dofollow noopener\">Catalan Legislative Decree 1\/2024, Book Six of the Tax Code, Article 611-1 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-17915\" target=\"_blank\" rel=\"dofollow noopener\">Andalusian Law 5\/2021 on ceded taxes, Article 23 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/labora.gva.es\/es\/busque-ajudes-subvencions\/ajudes-foment-de-l-ocupacio-2026\" target=\"_blank\" rel=\"nofollow noopener\">LABORA: employment promotion grants 2026 (Generalitat Valenciana)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/self-employment-tax-for-businesses-abroad\" target=\"_blank\" rel=\"nofollow noopener\">IRS: self-employment tax for businesses abroad (IRS)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1099-nec\" target=\"_blank\" rel=\"nofollow noopener\">IRS: about Form 1099-NEC, nonemployee compensation (IRS)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-earned-income-exclusion\" target=\"_blank\" rel=\"nofollow noopener\">IRS: foreign earned income exclusion (IRS)<\/a><\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp 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lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/el-modelo-720\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo_720.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"modelo 720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo_720.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo_720-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo_720-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Todo lo que necesitas saber sobre el Modelo 720 en Espa\u00f1a<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/novedades-en-materia-de-seguridad-social-de-los-teletrabajadores-transfronterizos\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/05\/Seguridad-social-teletrabajadores-transfronterizos.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Seguridad social para teletrabajadores transfronterizos\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/05\/Seguridad-social-teletrabajadores-transfronterizos.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/05\/Seguridad-social-teletrabajadores-transfronterizos-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/05\/Seguridad-social-teletrabajadores-transfronterizos-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Novedades en materia de seguridad social de los teletrabajadores transfronterizos<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/subvenciones-contratacion-desempleados\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/subvenciones-indefinida-contratacion-desempleados.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Subvenciones para la contrataci\u00f3n de desempleados\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/subvenciones-indefinida-contratacion-desempleados.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/subvenciones-indefinida-contratacion-desempleados-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/subvenciones-indefinida-contratacion-desempleados-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Subvenciones para la contrataci\u00f3n indefinida de personas desempleadas pertenecientes a colectivos de atenci\u00f3n prioritaria para el empleo en el \u00e1mbito de la Comunidad Valenciana, ECOVUL 2024<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/registro-jornada-obligatorio\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"319\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/registro-jornada-obligatorio.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"registro de jornada obligatorio\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/registro-jornada-obligatorio.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/registro-jornada-obligatorio-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/registro-jornada-obligatorio-768x511.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Registro de jornada obligatorio en 2025<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/contratar-asesor-contable\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/contratar-asesor-contable.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"contratar un asesor contable\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/contratar-asesor-contable.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/contratar-asesor-contable-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/contratar-asesor-contable-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Asesor contable: qu\u00e9 hace, cu\u00e1ndo contratarlo y precios<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/visa-nomada-digital-en-espana-requisitos\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"visa n\u00f3mada digital\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Visa n\u00f3mada digital en Espa\u00f1a: requisitos y c\u00f3mo solicitarla<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Freelancing in Spain with US clients means no Spanish VAT on invoices to US businesses, but quarterly Modelo 303 and Modelo 130 returns, RETA contributions under the 2026 income tables and, on a digital nomad permit, a 20% cap on Spanish clients. We set out the Spanish rules at 23 October 2026. Contact our tax law and accounting team in Valencia.<\/p>\n","protected":false},"author":5,"featured_media":29351,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[54,47],"tags":[],"class_list":["post-28451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-living-in-spain","category-tax-law"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=28451"}],"version-history":[{"count":4,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28451\/revisions"}],"predecessor-version":[{"id":29354,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28451\/revisions\/29354"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/29351"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=28451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=28451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=28451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}