TRADE Agreement Spain (Trabajador Autónomo Económicamente Dependiente)

A TRADE Agreement Spain (Acuerdo de Trabajador Autónomo Económicamente Dependiente) is a written contract between a self-employed individual (autónomo) and their principal client (cliente principal) under Article 11 of Ley 20/2007, de 11 de julio, del Estatuto del Trabajo Autónomo (ETA) — the Spanish statute that governs all self-employed workers registered in the Régimen Especial de Trabajadores Autónomos (RETA) of the Tesorería General de la Seguridad Social (TGSS). The TRADE status is a specific legal category within Spanish self-employment law for autónomos who receive at least 75% of their total professional income from a single client or employer — making them economically dependent on that client even though they remain legally self-employed and are not employees (trabajadores por cuenta ajena) under the Estatuto de los Trabajadores.

The TRADE figure was created by Ley 20/2007 to address a regulatory gap in Spanish labour law: the large number of economically dependent self-employed workers who, despite their formal freelance status, were functionally in a quasi-employment relationship with a single dominant client. The TRADE status grants these workers enhanced protections compared to ordinary autónomos — while stopping short of the full employment protections of the ET — including the right to a minimum of 18 working days of annual leave (vacaciones) under Article 14 ETA, the right to stop work interruptions of up to 18 months for serious illness, accident, or maternity without losing TRADE status, and enhanced termination protections under Article 15 ETA.

The written TRADE contract (acuerdo de interés profesional or acuerdo TRADE) under Article 11 ETA must be registered with the Servicio Público de Empleo Estatal (SEPE) within 10 working days of its execution. The contract must state the percentage of income the autónomo expects to receive from the principal client — confirming the 75% threshold — and must include the specific professional activity (actividad profesional), the economic consideration (contraprestación económica), the duration of the contract, and the working hours and activity schedule. The SEPE maintains a register of TRADE contracts and TRADE workers under Article 12 ETA, accessible to the Inspección de Trabajo y Seguridad Social (ITSS).

Termination of a TRADE agreement is governed by Article 15 of Ley 20/2007 — substantially more protective than ordinary service contracts under the Código Civil. The principal client may terminate the TRADE agreement only for just cause (causa justificada) specified in the contract or arising from a serious breach (incumplimiento grave) by the TRADE worker. Unjustified termination by the principal client entitles the TRADE worker to compensation — calculated on the basis of the contract duration, the significance of the client in the worker's income, and any damage caused — determined by the Juzgado de lo Social (which has jurisdiction over TRADE disputes under Article 17 ETA, despite the non-employment status of the TRADE worker).

The Inspección de Trabajo y Seguridad Social (ITSS) actively monitors false self-employment (falsos autónomos) — workers who are registered as autónomos and formally qualify as TRADEs but are in reality employees whose professional independence (independencia profesional) is fictitious. The ITSS applies the criteria of Article 11.2 ETA — genuine ownership of production means, exercise of professional activity for the market, and risk-bearing — to detect disguised employment relationships and reclassify them, with significant social security and IRPF back-payment consequences for the principal client company.

A TRADE Agreement Spain is required by law under Article 11 of Ley 20/2007 ETA whenever an autónomo's income from a single client reaches or exceeds 75% of their total professional income — at that threshold, TRADE status automatically applies and the written contract must be executed and registered with SEPE.

The TRADE contract is needed when a company engages a freelance professional — consultant, graphic designer, IT developer, marketing specialist, accountant — who will work predominantly or exclusively for that company, and the parties want to formalise the relationship with the enhanced protections and structured terms of the TRADE statute rather than leaving it as an informal service agreement under the Código Civil.

A TRADE Agreement is required when an autónomo and their principal client want to formalise the terms of annual leave, interruptions of activity for illness or maternity, and the economic consequences of unjustified contract termination — rights that exist under Ley 20/2007 but can only be effectively exercised if documented in a written TRADE agreement.

The agreement is needed when a company wants to maintain a flexible relationship with a high-value self-employed professional without the full employment costs of a Contrato Indefinido (social security contributions of approximately 29.9% employer side, severance obligations) — but wants a structured legal framework providing greater certainty than an ordinary service contract.

A TRADE Agreement is required when the ITSS, following an inspection, identifies an autónomo working for a single client under conditions resembling employment and the parties wish to regularise the situation as TRADE rather than reclassify as employment — avoiding back-payment of employment social security contributions and IRPF under a supervised regularisation process.

Parties in Spain should prepare a TRADE Agreement Spain (Trabajador Autónomo Económicamente Dependiente) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Estatuto de los Trabajadores (ET) RDL 2/2015, Spanish employment law governs contracts, dismissals, and working conditions. The Tesorería General de la Seguridad Social (TGSS) administers social security contributions. The Servicio Público de Empleo Estatal (SEPE) manages unemployment benefits. The Inspección de Trabajo y Seguridad Social enforces labour compliance. The Juzgados de lo Social hear employment disputes under the Ley Reguladora de la Jurisdicción Social (Ley 36/2011). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid TRADE Agreement Spain under Article 11 of Ley 20/2007 ETA must contain the following mandatory elements to satisfy the SEPE registration requirements and enforce the TRADE protections.

Identification of Parties: Full legal name, DNI/NIF, professional domicile, and RETA registration number (número de afiliación al RETA) of the TRADE worker. Full legal name, NIF/CIF, registered address, and Registro Mercantil details of the principal client. The principal client's legal representative's name and title must be stated for signature purposes.

Confirmation of TRADE Status: An express declaration by the TRADE worker that the income from the principal client represents or is expected to represent at least 75% of their total professional income (ingresos profesionales totales) — the core threshold under Article 11.1 ETA. The declaration should reference the worker's most recent IRPF self-assessment (Modelo 100 or Modelo 130 prepayments) as evidence, and acknowledge the obligation to notify the principal client immediately if the 75% threshold is no longer met.

Description of Professional Activity: A precise description of the professional services (actividad profesional) to be performed by the TRADE worker — not a job title but a functional description of the specific services, outputs, or results (resultados o servicios) the autónomo will deliver. The description must demonstrate genuine professional independence — the TRADE worker sets their own work methods, organises their own time, and provides results rather than following instructions, distinguishing the TRADE relationship from an employment relationship.

Economic Consideration and Payment Terms: The agreed fee (contraprestación económica) — whether a fixed monthly retainer (honorarios fijos), a per-project fee (tarifa por proyecto), or a combination — and the payment schedule. The fees must include IVA (if the activity is IVA-subject under Ley 37/1992) and must reflect the TRADE worker's self-employed status — the principal client must withhold IRPF at the professional activities rate (tipo de retención a cuenta del IRPF) of 15% (7% during the first 2 years of professional activity) under Article 101.3 of Ley 35/2006 IRPF and Modelo 111 (quarterly) / Modelo 190 (annual summary) reporting obligations of the client.

Working Hours and Activity Schedule: The maximum number of hours of professional activity (horas de actividad profesional) agreed per week or month — Article 14.1 ETA sets a maximum daily activity for TRADEs equivalent to the maximum working day applicable under the ET (40 hours per week) unless the acuerdo de interés profesional agrees otherwise. The schedule of activity (distribución del tiempo de trabajo), agreed rest periods, and public holidays applicable to the TRADE relationship must be stated.

Annual Leave and Interruptions: The agreed annual leave (vacaciones) — minimum 18 working days per year under Article 14.2 ETA, with the specific dates to be agreed between the parties — and the treatment of activity interruptions under Article 14.3 ETA for serious illness (incapacidad temporal), maternity (maternidad), paternity (paternidad), adoption, and risk during pregnancy. During legally recognised interruptions, the TRADE agreement is suspended and the 75% income threshold is calculated excluding the interrupted period.

Professional Independence: A clause confirming the genuine professional independence (independencia profesional) of the TRADE worker — the autónomo organises their own work, uses their own or jointly owned production means (medios de producción), bears their own professional risk, and exercises their activity in the market for the account and risk of the client. This clause is critical to distinguish the TRADE relationship from a disguised employment relationship (relación laboral encubierta) subject to ITSS reclassification.

Termination Conditions: The causes of justified termination (causas de extinción) — serious breach (incumplimiento grave) by either party, mutual agreement (mutuo acuerdo), supervening impossibility of performance (impossibilidad sobrevenida), and economic force majeure (fuerza mayor económica) — and the consequences of unjustified termination by the principal client, including the right of the TRADE worker to claim compensation (indemnización) before the Juzgado de lo Social under Article 17 ETA. A notice period for voluntary termination by either party — typically 15 to 30 days — must be specified.

SEPE Registration: An acknowledgment by the parties that the TRADE agreement must be submitted to the SEPE within 10 working days of signature under Article 12 ETA, and that a copy must be provided to the TRADE worker's workers' representative (if any) and to any acuerdo de interés profesional (collective agreement applicable to TRADE relationships in the sector).

Forms-legal.com provides this TRADE Agreement Spain template as a starting point. Given the risk of ITSS reclassification and the specific RETA, IRPF, and IVA obligations of both TRADE workers and their principal clients, parties should consult a qualified gestor or asesor fiscal and, where ITSS inspection risk is present, an abogado laboralista specialising in autónomo law.

Under the Estatuto de los Trabajadores (ET) RDL 2/2015, Spanish employment law governs contracts, dismissals, and working conditions. The Tesorería General de la Seguridad Social (TGSS) administers social security contributions. The Servicio Público de Empleo Estatal (SEPE) manages unemployment benefits. The Inspección de Trabajo y Seguridad Social enforces labour compliance. The Juzgados de lo Social hear employment disputes under the Ley Reguladora de la Jurisdicción Social (Ley 36/2011).