For an autónomo or a small SL it mostly comes up when opening premises: many town halls replace the opening licence with a declaración responsable for low-risk activities. It is also used for grants and public contracts, where you declare, for example, that you are up to date with the tax agency and Social Security. If the applicable rules allow it, you can start operating as soon as you file it.
The typical mistake is treating it as a throwaway form. You are signing that you meet a list of requirements, and you must keep the supporting documents ready in case they are requested: technical project, insurance, certificates or whatever the local bylaw demands. Another slip is confusing it with tax registration: filing it with the town hall does not register you with the tax agency or Social Security.
It is separate from the census declaration that starts your activity and from registering as an autónomo. If you work from premises, the municipal procedure and the tax registration run separately, and it helps if the dates line up. Keep the filing receipt with your business records.
Guides that use this term
- Choosing accounting software as an autónomo in Spain: Verifactu, the free AEAT app and eight criteria to get it right
- Verifactu postponed: when it comes into force in 2027, which law sets the dates and what to do in the meantime
- Verifactu penalties: what the 50,000 euro fine punishes and how to avoid it
- What is Verifactu and does it affect you?
- Verifactu and Excel: what happens to your Excel invoices and your Word template
Related terms
Rather have this calculated for you?
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.