WORK SETUP
EOR, umbrella company, or autónomo.
We design the right structure. A specialist implements it.
THE OPTIONS
Working legally in Spain as a non-EU national means choosing a structure that fits your work arrangement, your income source, and your tax position. The wrong structure creates compliance exposure, tax inefficiency, or — in the case of EOR — unnecessary cost. The right one depends on your specific situation.
MOST COMMON
Employer of Record (EOR)
Your foreign employer engages a local EOR provider who employs you in Spain. You remain on payroll, fully compliant, with no entity required. Best for remote employees whose company cannot or does not want to set up a Spanish entity.
Umbrella Company
A Spanish umbrella company invoices your clients and employs you as a worker. You operate like a freelancer but with employment status and social security coverage. Best for contractors with multiple clients who want simplicity without autónomo registration.
Autónomo
Self-employment registration with AEAT and TGSS. You invoice clients directly, pay quarterly taxes, and manage your own social security contributions. Best for freelancers with stable client relationships and sufficient income to absorb the fixed RETA costs.
WHO THIS IS FOR
Remote employees
Your employer is based outside Spain and needs a compliant way to keep you on payroll once you relocate. EOR is typically the right answer — the question is which provider and at what cost.
Contractors and freelancers
You work with one or more foreign clients and need to invoice legally from Spain. Umbrella or autónomo — the right choice depends on your client count, income level, and how long you plan to stay.
Digital nomads on a DNV
Your visa requires demonstrating active work from Spain. Your work structure needs to be compatible with your visa conditions and — where applicable — your Beckham Law eligibility.
Employees considering a move to self-employment
You are currently employed and considering a transition to freelance or contracting in Spain. The structure decision has tax and social security implications that need to be mapped before you make the switch.
If you are unsure which structure fits your situation, that assessment is the starting point of every engagement.
THE PROBLEM
Choosing EOR when autónomo would work better.
EOR is the right solution for many remote employees — but it is not always necessary. If your situation allows for autónomo registration, the cost difference is significant. Defaulting to EOR without assessing the alternatives means paying for a service you may not need.
Registering as autónomo without understanding the RETA costs.
Autónomo registration comes with mandatory RETA social security contributions — a fixed monthly cost regardless of income. For low or irregular earners, this structure is often financially inefficient. Understanding the real cost before registering avoids an expensive commitment.
Ignoring the interaction with your visa and tax position.
Your work structure affects your visa compliance, your Beckham Law eligibility, and your IRPF position. A structure that works administratively but breaks your tax regime — or puts your visa status at risk — is worse than no structure at all.
THE APEXTAX APPROACH
ApexTax is a tax strategy consultancy with direct expertise in the EOR and umbrella space. We assess the right work structure for your situation — taking into account your visa conditions, your tax position, and your income level — and coordinate the specialist or provider who implements it.
Most people pick a work structure in isolation. We design it as part of the wider Spain setup — so the structure you choose is compatible with your visa, your tax regime, and your income goals from day one.
We assess EOR, umbrella, and autónomo against your specific situation — income level, client count, visa conditions, and tax position — and recommend the structure that fits.
Where EOR is the right answer, we identify the providers best suited to your employer's profile and your cost expectations, and coordinate the onboarding.
Where autónomo or umbrella is the right answer, we coordinate the gestor or umbrella provider who handles the registration and ongoing compliance.
WHAT'S INCLUDED
Work structure assessment
A review of your work arrangement, income level, client relationships, visa conditions, and tax position. One recommended structure with reasoning.
Tax and visa interaction analysis
An assessment of how your chosen work structure interacts with your Beckham Law eligibility or standard IRPF position, and your visa compliance requirements.
Provider or specialist identification
Where EOR is recommended: identification of the right provider for your employer's profile and budget. Where autónomo or umbrella is recommended: introduction to a vetted gestor or umbrella provider.
Implementation coordination
We coordinate the onboarding or registration process, acting as the single point of contact between you, your employer (where relevant), and the provider or specialist.
Single point of contact
One person coordinating all professionals involved in your work setup and tax position.
THE PROCESS
01
Work structure assessment
We review your situation: income level, work arrangement, client count, visa conditions, and tax position. We identify the right structure and flag any interactions with your visa or tax regime that need to be resolved.
02
Strategy design
We produce a written recommendation covering the right work structure for your situation, the cost comparison across options, and any steps that need to happen before implementation — including visa or tax decisions that should come first.
03
Provider or specialist coordination
We identify and introduce the right EOR provider, umbrella company, or gestor for your case. We coordinate the onboarding or registration process and remain the single point of contact.
04
Ongoing reference point
Once your work setup is in place, we remain available for structure changes, provider issues, or questions about how your work arrangement interacts with your tax position or visa status.
Pricing is tailored to your situation — work structure complexity, number of professionals involved, and whether EOR provider coordination is required.
EOR provider fees, umbrella company costs, and gestor fees are agreed directly between you and the relevant provider — they are separate from the ApexTax strategy fee.
Start with a free 15-minute call to assess which structure fits your situation.
Get in touchWHO YOU WORK WITH

Your strategy is designed by Gerard Martínez, Founder of ApexTax. Gerard has worked in the EOR and international workforce space since 2024, advising companies and individuals on compliant work structures for Spain. He is completing IBFD International Business Taxation studies and brings direct operational knowledge of EOR providers, umbrella structures, and autónomo compliance in Spain.
EOR onboarding, umbrella registration, and autónomo setup are coordinated through ApexTax's vetted network of providers and specialists — selected for their track record and pricing transparency.
Founder & Cross-Border Relocation Strategist
BEFORE YOU ENGAGE
Many clients find it useful to understand the framework before our first conversation.
FAQ
A compliant work setup in Spain is not just an administrative requirement — it determines your tax position, your visa compliance, and your cost base. Getting it right at the start is significantly easier than fixing it later.
ApexTax SL is a strategic consultancy. We do not provide formal legal or tax advice, nor do we act as a law firm, immigration lawyers, or licensed tax advisors. Implementation of legal and tax procedures is delivered by independent qualified professionals selected and coordinated by ApexTax. Information on this site is for educational purposes only.