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What you seem to be looking is an "umbrella company". But beware that if you continue to live in Portugal, you still need to pay all the required taxes there in addition to the umbrella company's fees!

Firstly thanks for your answer. In the really, I living in Spain (where I no pay tax).

Portugal is just to make invoice.

Other time thanks for your answer and thanks for your advice.

So, it’s not tax evasion because I no have papers in Spain.

If you is freelance registered in Portugal, you can make invoice for all UE.

But you don’t need pay IVA, you need pay IVA just if you has residency authorization ( I no have ) and your customer is a Portuguese company ( my customer is a Spanish company ).

In the first year, you don’t need pay Social Security, but after the first year, you need pay 21,4% to Social Security.

In resume, create a Hungary company and make invoice to Spanish company is not ilegal in my case ( I think ).

If you have other information, please tell me.

Thank you.

Ok so I don't know the specifics of Portugal and Spain. But, in EU coutries usually after living x months in a country (x=3 for the countries I've checked), you are required to register your residency there, otherwise you're in violation of law. And in general, after residing in a country for more than 183 days in a year, that country will consider you a tax resident and will want to tax your income. You can't avoid this by not registering your residency. I assume you still have your residency registered in Portugal, in this case Portugal will want to tax you (at least until Spain finds out about you  ). And since CRS, keeping your income a secret is difficult.

One way to implement tax avoidance (where not paying taxes is legal by exploiting loopholes, as opposed to "tax evasion") is to register a front company in a country with territorial tax system, like Malta, Georgia, Hong Kong, etc., and then live either in a country that doesn't have income tax, or keep moving between countries to avoid becoming a tax resident as per the countries' laws. But none of Portugal, Spain and Hungary have a territorial tax system to my knowledge. Hungary has huge taxes (unless you live here, register as a freelancer and choose KATA taxation), another reason it's not a good country for a front company.

I am no lawyer or tax specialist, so all the above might be completely wrong  , you'll have to do your own detailed research...