With Tarifa plana (flat rate for new autónomos)

€88.56

The same in every tramo: this discount fixes your contribution base at €950.98 a month, so your income makes no difference to what you pay.

Official term

Reducciones en la cotización a la Seguridad Social aplicables por inicio de una actividad por cuenta propia

Ley 20/2007, artículo 38 ter

How it works

The scheme runs in 2 phases. Phase 2 applies only if you earn under the SMI, Spain's minimum wage.

  1. 12 months €80 a month
  2. 12 months €80 a month Only while your earnings stay under the SMI

Who can claim it

No alta in the previous 2 years (3 if you already used tarifa plana), and no Social Security debts.

Does your income bracket matter?

No. This scheme fixes the base you contribute on, so the cuota is the same whatever you earn.

Which years it applies to

We have information about this scheme from 2020 onwards. The figures on this page are the 2027 ones.

Sources

Always check the primary source before acting on a figure. Rules can be amended late in the year and sometimes even backdated.

Want to see what you get in return for your contribution? Social Security calculator

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