Madrid accounts for nearly a third of all self-employed workers in Spain. The Community, alongside Catalonia, is the region with the highest entrepreneurial activity in the country, and in 2026 this ecosystem faces a regulatory environment that has changed significantly: new electronic invoicing obligations, increased tax control by the Treasury, and a contribution system that continues to adjust to the actual income of each worker.
For those considering registering or who have just done so, having a clear roadmap from the very beginning makes a real difference in the first months of activity. The self-employed guide developed by Holded details all the steps of the process: from registration in the RETA to quarterly tax obligations, including deductible expenses and the most common mistakes among newcomers. It is a useful reference both before and after registration.
This article outlines the most relevant aspects for those looking to start a business in Madrid in 2026: available aid, how the fee system works, what needs to be submitted each quarter, and what regulatory changes come into play throughout the year.
The fee system in 2026: what you pay according to what you earn
The real income contribution model that came into effect in 2023 is consolidated in 2026 with no substantial changes in the lower brackets. The system has fifteen brackets: each self-employed worker declares their expected income at the beginning of the year and contributes accordingly, with a regularisation at the end of the year if the actual figure has differed.
The lowest bracket, for net earnings below 670 euros per month, has a minimum fee of 200 euros per month. The highest bracket, for earnings exceeding 6,000 euros per month, has a minimum contribution base of 1,633.99 euros, which equates to a fee close to 530 euros per month.
For new self-employed workers registering in 2026, the state flat rate remains in place: during the first 12 months of activity, the fee is reduced to 80 euros per month regardless of income. This period can be extended for another 12 months if net earnings do not exceed the Minimum Interprofessional Wage, which in 2026 is set at 17,095 euros gross annually.
Specific aid for self-employed workers in the Community of Madrid
Extended flat rate and Zero Fee
The Community of Madrid has worked in 2026 on extending the subsidised period for new self-employed workers. The aim is for those registering in the region to combine the state flat rate of 80 euros per month with regional programmes that extend support beyond the first year, provided the business maintains its registration and meets the invoicing or training requirements set out in each call.
It is advisable to regularly check the Community of Madrid portal and the BOCM, where active calls are published. Applications are processed electronically through the Community's online office and require a digital certificate or cl@ve.
Digitalisation aid for commerce, services, and crafts
In 2026, the Community of Madrid published a call for grants aimed at small and medium-sized enterprises and self-employed workers in the commercial, services, and crafts sectors operating in Madrid. The goal is to finance investments in modernising establishments, incorporating digital solutions, and technological improvements.
To access this aid, it is necessary to be registered in the IAE at the establishment where the investment will be made and, in the case of self-employed individuals, to be registered in the RETA before submitting the application. The calls are processed through sede.comunidad.madrid.
Support for entrepreneurship with mentoring and business plans
In addition to direct financial aid, the Community of Madrid maintains support programmes for new entrepreneurs that include a mentor during the first months of activity. These programmes are designed to reduce the dropout rate in the first two years, which is when any newly created business is most vulnerable.
This type of aid combines a financial subsidy with the support of an advisor who guides on the execution of the business plan, administrative management, and access to other lines of financing. To access them, it is necessary to present a viable business plan and prove registration as a self-employed worker within the period established by each call.
Quarterly tax obligations: the calendar every self-employed worker must know
Once registered, the self-employed worker must submit four quarterly declarations throughout the year: in April, July, October, and January. The main models are:
Model 130 (IRPF in direct estimation). Fractional payment of the Income Tax. It is calculated on the net income of the quarter, generally applying a 20% rate on profits. In the first year and the following one, it is possible to apply a reduction for starting activity that significantly lowers this percentage.
Model 303 (VAT). Settlement of the difference between the VAT charged to clients and the VAT paid on business expenses. If the balance is positive, it is paid to the Treasury. If negative, it can be offset in later quarters or a refund can be requested at the end of the year. Some professional sectors are exempt.
Model 111 (withholdings). Applies only to self-employed workers with employees or who make withholdings on other professionals. Not everyone is required to submit it.
In addition to the quarterly obligations, there are annual obligations: the Income Tax declaration in spring, the annual VAT summary (model 390) and the withholding summary (model 190) in January, and model 347 for transactions with third parties if certain thresholds are exceeded.
Changes in tax control affecting self-employed workers in Madrid in 2026
Bizum will report monthly to the Treasury
From January 2026, financial entities and payment platforms like Bizum are required to send detailed information monthly to the Tax Agency about all collections and payments linked to economic activities. This includes data on who receives the payment, the amount, the method, and the associated account.
For self-employed workers using Bizum to collect payments for services, this change means that those transactions will be systematically recorded by the Treasury. Those who already correctly declared their income have nothing to fear. For those who did not, the margin for manoeuvre is considerably narrowed.
Verifactu and electronic invoicing: two regulations for 2027
Self-employed workers in Madrid considering which invoicing software to use must take into account two regulatory changes that become mandatory in 2027. The first is Verifactu, the Tax Agency's system that requires invoices to be generated with a certified programme that produces unalterable records and sends them automatically to the Treasury. The deadline for self-employed workers is July 1, 2027.
The second is the B2B electronic invoice, arising from the Crea y Crece Law, which mandates issuing invoices in structured electronic format in commercial relationships between businesses and professionals. The Royal Decree regulating this obligation was approved in March 2026, with a two-year adaptation period for self-employed workers from the publication of the ministerial order.
The practical conclusion for those starting to operate in 2026 is that choosing invoicing software already adapted to Verifactu from day one avoids having to change tools next year.
The deductible expenses that are most often forgotten
One of the mistakes that costs new self-employed workers the most money is not recording all the expenses they are entitled to deduct from day one. Here are some of the most frequently overlooked:
- The RETA fee itself, which is fully deductible as a business expense in the IRPF.
- The mobile phone and internet connection, in proportion to professional use.
- Subscriptions to software, management platforms, or digital tools used for the business.
- Training related to the activity: courses, technical books, certifications.
- Health insurance: up to 500 euros annually for the self-employed, their spouse, and each child under 25 living with them.
- Travel and representation expenses linked to the activity, with appropriate justification.
Keeping an orderly record from the first month, with the corresponding invoices for each expense, is one of the decisions that has the most impact on the fiscal result at the end of the quarter.
Why management software matters from day one
In Madrid, where entrepreneurial activity is particularly intense and the profile of the self-employed includes a high proportion of professionals in digital services, consulting, marketing, technology, and design, the choice of management software has a direct impact on business efficiency from day one.
A modern invoicing programme not only generates invoices: it automatically records income in accounting, reconciles bank movements, prepares data for quarterly tax models, and alerts about pending invoices. For a self-employed worker who works alone or with a small team, that weekly administrative time saving is real and accumulative.
Choosing a tool adapted to Verifactu and the B2B electronic invoice from the start also means not having to change systems when those regulations become mandatory in 2027, avoiding data migration and the learning curve at a time when the business is already up and running.
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