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Who qualifies for Spain's reduced 'tarifa plana' contribution for new autónomos?

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You qualify if it is your first registration as self-employed in Spain or you were not registered in the previous two years (three if you used it before). It lasts 12 full months, plus 12 more if your net income stays below the annual minimum wage. You must request it when you register.

Key facts

What The law says Source
Who qualifies First registration in the self-employed scheme (RETA), or not registered in the two years before the new alta Ley 20/2007, art. 38 ter
If you used it before You must have been out of RETA for three years Ley 20/2007, art. 38 ter.4
First period Reduced contribution for the 12 full calendar months after the alta Ley 20/2007, art. 38 ter.1
Second period 12 more full months, only if your annual net income is below the annual minimum wage (SMI) Ley 20/2007, art. 38 ter.2
How to get it Request it when you register; for the second period, request it before it starts, with a declaration that your income will be below the SMI Ley 20/2007, art. 38 ter.3
Company partners Also applies to partners of capital companies registered in RETA Ley 20/2007, art. 38 ter.9
Excluded Relatives up to the second degree (by blood, marriage or adoption) of an autónomo who join RETA Ley 20/2007, art. 38 ter.11
If you de-register The right ends if you leave RETA during either period Ley 20/2007, art. 38 ter.4
Amount €80 a month for 2023–2025; from 2026, set by each year’s budget law RDL 13/2022, DT 5.ª; Ley 20/2007, art. 38 ter.1

Who can use it

The law (Ley 20/2007, art. 38 ter) gives a reduced contribution to self-employed workers who register in RETA for the first time, or who were not registered in the two years before. If you already had the reduction during an earlier registration, the gap must be three years. It also applies if you take on staff after starting, and to partners of capital companies (such as an SL) who are registered in RETA. It does not apply to relatives up to the second degree of an autónomo who join RETA.

How long it lasts

First 12 months. The reduced contribution runs for the 12 full calendar months after the alta. During this period you don’t contribute for cessation of activity or vocational training, and the contribution is not regularised against your actual income.

Next 12 months. If your annual net income is below the annual minimum wage (salario mínimo interprofesional), you can keep a reduced contribution for 12 more full months. You must request it before this period starts and declare that your expected net income will be below the minimum wage. If your income turns out higher, the reduced contribution for that year is regularised.

Victims of gender violence or terrorism, and people with a disability of 33% or more, get 24 and 36 months instead of 12 and 12 (art. 38 ter.10).

How much it is in 2026

Real Decreto-ley 13/2022 set the reduced contribution at €80 a month for 2023 to 2025. Its explanatory part says the amount from 2026 is fixed by each year’s budget law (Ley de Presupuestos Generales del Estado), and art. 38 ter.1 says the same. The preamble of Real Decreto-ley 3/2026 (February 2026) says the 2026 budget law had not been approved. The sources read for this page do not state a 2026 amount.

Sources

  1. Ley 20/2007, de 11 de julio, del Estatuto del trabajo autónomo, art. 38 ter (consolidated text, BOE) checked 2026-10-25
  2. Real Decreto-ley 13/2022, de 26 de julio, nuevo sistema de cotización para trabajadores autónomos, disposición transitoria quinta (consolidated text, BOE) checked 2026-10-25
  3. Real Decreto-ley 3/2026, de 3 de febrero, preamble (BOE) checked 2026-10-25

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