
Obligations for Self-Employed Workers in Spain: Taxes and Fiscal Responsibilities in 2026
Being self-employed in Spain comes with a list of tax obligations that, handled well, are nothing to fear, and handled badly, cost you penalties. We
ABOUT THE AUTHOR
ICAB Registration Number
43457
Year of Admission to the Bar
2016
Member of the Il·lustre Col·legi de l'Advocacia de Barcelona (ICAB no. 43457)
ICAB Profile
www.icab.es/es/colegio/miembros/index.html?id=43457
University Studies
Law Degree, Universitat de Barcelona, 2014
Master’s or Postgraduate Studies
Master’s Degree in Access to the Legal Profession, Universitat de Barcelona, 2016
Languages Spoken with Clients
Spanish, English
Exact Position within ILLAY
Partner & Managing Director | Specialist in Immigration and Business Immigration
Main Areas of Practice
Immigration, business immigration, Digital Nomad Visa
Year of Joining ILLAY
2020 · Co-founder
Approximate Number of Cases or Clients Managed Since 2020
Approximately 1,200 cases managed
Short Bio
Darío Cerisole is Partner & Managing Director at ILLAY Legal, an immigration lawyer admitted to the ICAB (no. 43457), specialized in business immigration and visas in Spain.
Medium Bio
Darío Cerisole is a lawyer specialized in immigration and business immigration, co-founding partner of ILLAY Legal, a firm founded in Barcelona in 2020. He has been admitted to the Il·lustre Col·legi de l’Advocacia de Barcelona (ICAB no. 43457) since 2017 and advises international clients on immigration processes in Spain. His practice focuses on visas, residence permits, international mobility and the Digital Nomad Visa.
Long Bio
Darío Cerisole is a lawyer specialized in immigration, business immigration and the Digital Nomad Visa, as well as co-founding partner of ILLAY Legal, a firm founded in Barcelona in 2020. He graduated in Law from the Universitat de Barcelona in 2014, completed the Master’s Degree in Access to the Legal Profession at the Universitat de Barcelona in 2016, and has been a member of the Il·lustre Col·legi de l’Advocacia de Barcelona (ICAB no. 43457) since 2017. His practice focuses on visas, residence permits, business immigration and international mobility. He advises international clients relocating to Spain for personal, professional or business reasons, including individuals, entrepreneurs and companies requiring legal support to establish themselves, reside or conduct business activities in the country. He assists clients in Spanish and English, participating directly in the analysis and management of immigration and residence matters in Spain.
Entries by Darío Cerisole

Being self-employed in Spain comes with a list of tax obligations that, handled well, are nothing to fear, and handled badly, cost you penalties. We

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If you’re going to invest or set up your business in Spain, the first structural decision you’ll make is also one of the most consequential:

When a company stops being a single entity and becomes a group, with a parent that controls several subsidiaries, the financial information can no longer
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