Reduced flat-rate contribution for new self-employed workers

The flat rate (tarifa plana) means paying a contribution of 80 € a month for the first 12 months of registration as self-employed; adding the contribution for the Intergenerational Equity Mechanism (0.9 %), the total is 88.64 €. It applies to those registering for the first time or who have not been registered in this scheme in the previous 2 years (3 years if they already had this benefit before). It can be extended for another 12 months if expected net income is below the minimum wage, by submitting a declaration. People with a disability of 33 % or more and victims of gender-based violence or terrorism get longer periods. It is requested when registering (through Importass) and you must be up to date with payments to Social Security and the Tax Agency. During the flat rate you contribute on the minimum base of bracket 1 of the general table, and that period is not adjusted.

Official sources

• Guía práctica de trabajo autónomo (Import@ss)ESOfficial guidance · Checked on 2026-10-25
• Régimen Especial Trabajadores Autónomos: ¿Cuánto se debe cotizar?ESOfficial guidance · Checked on 2026-10-25