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Flat rate for new autónomos
€80 a month for 12 months, then 12 months more while you earn under the SMI
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.
- 12 months €80 a month
- 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 2026 ones.
See what it does to your cuota
Sources
Always check the primary source before acting on a figure. Rules can be amended late in the year and sometimes even backdated.