How consultants, freelance specialists and advisory professionals structure their Spanish business — autónomo vs SL, cross-border invoicing, IVA on foreign clients, Beckham Law and the compliance rhythm that supports a consulting practice.
Consultants are the largest single group of expat business owners in Spain. The profile is familiar — a qualified specialist with 10-20 years of experience, a book of clients mostly outside Spain, revenue between €60k and €400k, and a preference for working remotely. Spain offers the lifestyle; the question is always how to structure the legal and tax side without creating cross-border mess.
Most consultants default to autónomo because it's quick. Some then outgrow it and shift to an SL. A few over-structure from day one with an SL that was never needed. This page walks through the decision framework, the VAT treatment of foreign clients (where Spanish gestores frequently get it wrong), the Beckham Law option for consultants who can restructure as employees of their own SL, and the ongoing compliance pattern that keeps a consulting practice clean.
We work with consultants across every specialism — strategy, technology, finance, marketing, HR, legal (non-Spain-practicing), engineering, healthcare, pharma, education. The underlying legal structure is almost always the same; the commercial nuance differs by client base and revenue level.
Tax structuring, entity formation and sector-specific compliance for independent consultants, freelance specialists, management consultants and advisory professionals. Scoped at the outset with a written fee proposal.
Four commercial realities shape every Consultants & Freelancers engagement in Spain.
Autónomo registration is fast (days), cheap (under €500 full setup), and suits most consultants up to €80-90k profit. Quarterly Modelo 303 (IVA), Modelo 130 (IRPF instalments) and annual Modelo 100 (IRPF). Social Security cuota is tiered by earnings — from €230 to €590+/month depending on tier.
Limits of autónomo: personal unlimited liability, progressive IRPF up to 47-54% on retained profit, no Beckham Law eligibility (which requires employment relationship), and a ceiling on credibility with larger corporate clients.
SL makes sense above ~€90k retained profit, where the 25% flat corporate rate beats progressive IRPF, or where the consultant wants limited liability, Beckham Law access, or a vehicle for retaining earnings. Setup cost €1,900–€2,800 via us, plus €3,000 minimum share capital.
SL requires more compliance — annual accounts, corporate tax return (Modelo 200), deposited accounts at Registro Mercantil. For a single-consultant SL, the ongoing compliance cost is €100-€200/month for a competent gestor.
B2B consulting services to EU business clients: out of scope for Spanish IVA (place of supply = client's country), reported on Modelo 303 and Modelo 349. Client self-accounts under reverse charge.
B2B consulting to UK/US/non-EU business clients: similarly out of scope under the B2B general rule. Reported on Modelo 303 without IVA. Spanish gestores frequently apply IVA incorrectly — we correct this on take-on.
Beckham Law applies flat 24% on Spanish-source employment income for six fiscal years. Autónomos don't qualify — you need an employment or director relationship. The standard consultant structure: incorporate SL, sign a director's contract as CTO/advisor, elect Beckham within six months of Social Security registration.
Numbers: a consultant with €200k gross typically saves €30-€50k/year under Beckham versus autónomo IRPF. The SL formation and ongoing compliance cost is recouped in month 2.
Every engagement is scoped in writing with a named point of contact.
Full SL incorporation tuned to the sector's capital and governance profile.
IVA classification, corporate tax, Modelo filings, regime analysis.
Six-year 24% regime for qualifying founders and directors. Election window tight.
Digital Nomad, Self-Employment, Non-Lucrative — sector-appropriate routes.
Client MSAs, employment contracts, licensing agreements drafted and reviewed.
Quarterly and annual filings, handover to ongoing gestor, compliance calendar.
Spanish business banking setup for foreign founders, multi-currency where needed.
Employment contracts, Social Security, payroll, convenio compliance.
Six-step structured process — typically 4-6 weeks end to end.
60-minute call walking through your sector-specific situation, revenue profile, client base and residence status.
Written report with tax modelling and sector-specific recommendations before you engage.
NIE and residence registration where not already in place.
SL or autónomo registration with sector-appropriate IAE codes, licences and registrations.
OSS, ROI, CASP register, vivienda de uso turístico, etc. — specific to your activity.
Named gestor or in-house compliance partner, written compliance calendar, 12-month handover plan.
Illustrative client profiles across the sector.
The situation. UK-based strategy consultant relocating, €240k revenue from UK and German corporate clients, solo practitioner.
How we'd handle it. SL formation with Beckham Law election. Director's contract at €180k, remainder retained in SL at 25% corporate tax. Quarterly Modelo 303 with all sales reported as reverse-charge. Modelo 349 for EU clients. Fixed monthly compliance fee.
The situation. American consultant earning $140k from US agency partners, earlier-stage career.
How we'd handle it. Autónomo with ROI registration. Flat-rate cuota year one (€86.50/month), standard tiered cuota from year two. Modelo 303 quarterly with US sales outside Spanish IVA scope. Form 5471 and FBAR coordination with US CPA on the US side.
The situation. Irish consultant, €180k revenue from EU pharma companies, family of four relocating.
How we'd handle it. EU freedom of movement — direct residence registration, no visa wait. SL formation with Beckham election. Parent-Subsidiary Directive analysis for future retained-profit distribution path. Spanish SL employs consultant under Beckham at €140k director's contract.
The situation. Solo practitioner earning €85k from mixed EU and UK clients, lifestyle-led move.
How we'd handle it. Autónomo recommended — at €85k the SL + Beckham math is marginal and the simplicity advantage wins. Flat-rate year one cuota, progression to standard tiers. Revisit SL decision at €120k+.
Recurring errors specific to this sector — and how we prevent each.
Spanish gestores often default to charging 21% IVA. B2B services to foreign clients are out of scope. Wrong IVA creates client friction and Modelo 303 errors.
Above €150k profit, progressive IRPF is expensive. The SL+Beckham combination saves materially. We run the math at every annual review.
Six months from Social Security registration. Miss it and the regime is lost for the full six-year period — irretrievable.
Autónomo Modelo 130 is a quarterly 20% IRPF instalment on net profit. Cashflow planning frequently misses this and the annual Modelo 100 catch-up creates a shock.
Consultants often work on verbal engagements with overseas clients. When something goes wrong, no governing law, no jurisdiction. We template a Spanish-or-English governing law consulting agreement.
EU B2B sales must be reported on Modelo 349 (intracommunitario). Missing returns create EU VIES register issues that clients notice.
Most consultants & freelancers engagements start with a structure call where we understand the specifics — revenue, client geography, operational setup, existing entities, residency status. We don't start recommending entity types before we understand the numbers.
After the call we send a written recommendation with sector-specific tax modelling. You see actual numbers — SL vs autónomo, Beckham vs progressive, R&D credit where applicable, VAT treatment per client geography.
If you engage, we issue a written scope and fixed fee. Scope is specific to the sector — OSS registration for e-commerce, CASP registration for crypto, vivienda de uso turístico for property, image-rights licence for creators. Fee is fixed, in writing, before work begins.
We execute. You get a named point of contact. Weekly status during active phases. English-language throughout. Coordinated with your home-country advisor where applicable.
We hand over to an ongoing compliance provider — typically a gestor or small accounting firm — with a written 12-month compliance calendar. You don't lose visibility after setup, and we stay available for follow-up questions indefinitely.
Spain has thousands of gestores who can register an SL. What's scarce is sector-specific commercial capability — lawyers who understand how consultants & freelancers actually operate, what goes wrong in your sector, and how to structure setup to prevent it.
Speak to a specialist who has structured consultants & freelancers engagements before. Written scope. Fixed fee. Named point of contact.