More and more freelancers are choosing to move into coworking spaces, as these spaces offer flexibility, cost savings, and access to a network of contacts. However, before starting your professional activity, it's essential that you understand all the legal and tax requirements involved in working from a coworking space.

To help you, we have prepared this Updated legal checklist with information verified from official sources such as the Tax Agency, Social Security, and current regulations. This way, you can start with confidence and fulfill all your obligations.

1. Registration with the Treasury and Social Security

Before billing or providing services, you must register correctly:

✅ Form 036 or 037 of census declaration

  • Submit the registration to the Treasury indicating:

    • Appropriate IAE heading.

    • Tax address (could be the coworking space).

    • VAT and withholding regime.

  • According to Article 27 of the General Tax Law, late filing entails surcharges and possible penalties.

✅ Registration in the RETA

  • Process your registration with Social Security up to 60 days before your actual start of business.

  • Since 2023, the self-employed tax rate is calculated based on net income, with progressive levels.

If you start without these records, you will incur violations.

2. Correct choice of the IAE heading

The epigraph of the Economic Activities Tax (IAE) define your tax obligations and which regimes you will apply.

  • For example, professional activities have IRPF withholding of 7 % (new self-employed workers) or 15 % (general rule).

  • If in doubt, consult an advisor to avoid errors that could result in additional settlements or penalties.

3. Coworking usage contract

It's essential that you sign a service agreement with the company that manages the coworking space. It must include:
✅ Identification of both parties.
✅ Description of the contracted services (table, internet, meeting room, direct debit).
✅ Monthly fee and taxes.
✅ Duration and extension.
✅ Cancellation clauses.
✅ Liability for damages and use of the space.

This document will be your proof of deductible expenses before the Treasury (Art. 95 LIRPF).

4. Tax domicile in the coworking space

You can declare the coworking space as your tax address on your Form 036/037, but remember:

  • It must correspond to a place where you actually carry out your professional activity.

  • Make sure the coworking space handles the receipt of notifications.

  • In the event of an inspection, the Treasury will verify that the use is effective and not simulated.

If your activity is digital or remote, you can also establish a domicile there as long as you meet these requirements.

5. Digital certificate and Cl@ve PIN

Although it is not mandatory, having a digital certificate or Cl@ve PIN makes it easier to:

  • Electronic filing of quarterly and annual taxes.

  • Query electronic notifications.

  • Procedures with Social Security and the Treasury.

If you don't have one, you can request it free of charge from the FNMT (National Tax Agency) or your local tax office.

6. Quarterly and annual tax obligations

As a self-employed person, you will have to submit these forms:

✅ Quarterly:

  • Model 130 (IRPF in direct estimation) or 131 (modules).

  • Model 303 (VAT).

  • Form 111 (personal income tax withholdings for professionals, if you subcontract).

  • Form 115 (rental withholdings, if applicable).

✅ Annual:

  • Form 390 (VAT summary).

  • Form 347 (transactions over €3,005).

  • Income Tax Return.

If you work in a coworking space, remember to keep receipts for associated expenses, as they are deductible as long as they are necessary for the activity.

7. Billing and documentation retention

Issuing invoices with all the requirements is mandatory:

  • Complete tax information.

  • Detailed description of the service.

  • Tax base, VAT rate, personal income tax withholding.

Keep all receipts for income and expenses during 4 yearsAccording to the General Tax Law, they may be required during an inspection.

8. Data protection and confidentiality

If you process personal data of customers, the GDPR applies to you:

  • Drafts information clauses in budgets and contracts.

  • Prepare a record of processing activities.

  • Implement basic security measures (encrypted files, keys).

Many coworking spaces offer data protection services or secure spaces for sensitive documentation.

9. Professional liability insurance

Although not mandatory, liability insurance protects you against claims for economic damages caused by your professional activity. It is especially recommended if:

  • You handle sensitive information.

  • You provide technical or legal advice.

  • Your activity involves property risks.

10. Service provision contracts

Before starting any project, prepare a contract with your clients that includes:
✅ Service description.
✅ Delivery times.
✅ Fees and payment method.
✅ Confidentiality and data protection clauses.

The drafting of these contracts is key to avoiding misunderstandings and strengthening your professional image.

11. Obligations with Social Security

✅ Monthly payment is required, even if you don't invoice.
✅ If you hire employees, you must:

  • Register them in the General Regime.

  • Comply with all labor and risk prevention obligations.

If you cease your activity, process the deregistration with the Treasury and Social Security to avoid incurring fees or liabilities.

12. Expert advice: your best investment

Although you can manage many of these procedures on your own, having a specialized tax and legal advisor It prevents you from making mistakes that can lead to penalties.

In ILCoworkingIn addition to a professional space tailored to your needs, we offer comprehensive advice for self-employed individuals who want to start their business with all the legal and tax guarantees.

Starting out as a freelancer in a coworking space is a strategic decision that can boost your business. But before starting your business, make sure you comply with these requirements: 12 key pointsProper legal and tax planning will save you trouble and allow you to focus on what's important: growing your project.

If you would like more information about our spaces and advisory services, we invite you to contact us. ILCoworkingWe're here to help you every step of the way.