Spain

Spain Autónomo Flat Rate 2025: Tarifa Plana, Incentives, and Deadlines

• Spain

Spain Autónomo Flat Rate (Tarifa Plana) 2025

The tarifa plana offers new freelancers reduced social security contributions during their first years of activity. Understanding eligibility and regional incentives maximises savings.

Key Benefits

New autónomos pay €80 per month for the first 12 months. If income remains below the national minimum wage, an additional 12-month extension applies. Regions like Madrid and Andalusia provide complementary subsidies, effectively reimbursing contributions.

Eligibility Criteria

  • No prior autónomo status within the previous three years (two if under 30).
  • No outstanding debts with Seguridad Social or Agencia Tributaria.
  • Business registration via RETA and Hacienda (036/037 forms).

Income Tracking and RETA Transition

From month 13 (or 25), contributions switch to income-based brackets (between €230 and €590). Report projected net income quarterly to align quotas with actual earnings and avoid arrears.

Additional Support

Women returning from maternity leave and workers in municipalities with fewer than 5,000 inhabitants can access extended tarifa plana or lump-sum subsidies.

Action Items: Apply via the Seguridad Social portal, monitor deadlines for extensions, and combine the tarifa plana with tax deductions for startup costs.

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