News, analysis and opinion pieces on self-employed practice published on AGENTE LEX.
The General Statute of the Spanish Legal Profession, approved by Royal Decree 135/2021, devotes several articles to individual practice. We summarise the rules that affect the lawyer working on their own every day, from where they can act to what to do when they take over a matter a colleague was handling.
A lawyer who practises on their own account can calculate their income tax return by direct estimation. In the simplified version, the Tax Agency allows a fixed percentage to be deducted for hard-to-document expenses. We review how it works according to the official manuals of the 2025 tax return campaign.
Before invoicing their first matter, a lawyer setting up on their own must register in the census of businesspeople, professionals and withholding agents. Since February 2025 the only form is 036: 037 has disappeared. We review the deadlines according to the Tax Agency.
For the lawyer who works from a room at home, since 2018 the income tax law allows deducting part of the home's utilities under a fixed rule: 30% of the proportion of square metres devoted to the activity. We explain how it is calculated.
A lawyer who practises on their own account handles personal data of clients, opposing parties and witnesses every day. The Data Protection Act sets specific obligations for any controller, and clarifies that lawyers are not on the list of those who must appoint a data protection officer.
A lawyer who practises on their own account charges VAT on invoices and declares it every quarter. Using Tax Agency information, we gather the applicable rate, the form 303 deadlines and the rules on the annual summary.
