If you run a business in Spain and want to involve your spouse, children, siblings, or parents, you should know about the autónomo colaborador regime. Who Can Be an Autónomo Colaborador?
An autónomo colaborador is a close relative (up to the second degree of kinship) of the main autónomo who:
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Is over 16 years old
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Lives with the main autónomo
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Is economically dependent on the main autónomo
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Works regularly in the main autónomo’s business
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Does not have their own business or other salaried employment
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Has not been registered as self-employed in the last 5 years
Examples:
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A wife assists with some tasks
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A mother handles bookkeeping for her daughter
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A son works in a family bakery
This is a family collaboration model that legalizes the work of close relatives through a contract with salary payments.
Advantages for Autónomo Colaborador:
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No obligation to issue invoices or keep accounting records
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Social security contribution discounts: 50% for the first 18 months, 25% for the next 6 months (Article 35, Law 20/2007)
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Eligible for unemployment benefits if social security contributions are paid for over 12 months
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Eligible for temporary disability payments (Incapacidad Temporal)
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Income tax (IRPF) is withheld and paid monthly by the main autónomo
Disadvantages for Autónomo Colaborador:
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Limited tax deductions
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Lack of full independence—everything is managed through the main autónomo
The autónomo colaborador is a hybrid model:
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For Seguridad Social, they are considered an independent entrepreneur
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For the tax agency, their income is taxed as employment income (like a salaried worker)
The colaborador does not file quarterly or annual economic activity declarations (Models 130/131, 303, 390) but pays taxes like a salaried worker and must file an annual tax return (Model 100).
The main autónomo can deduct payments to the colaborador as business expenses.
Joint tax returns with the main autónomo are allowed, which can optimize income tax, especially if the colaborador’s income is low.
Requirements for Registering an Autónomo Colaborador:
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TIE (DNI) of the autónomo colaborador
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Documents proving family ties
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Registration with Seguridad Social
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Copy of the main autónomo’s Model 036
Category: Regulations