Starting a business in Spain is expensive due to mandatory monthly social security fees. This guide explains how to get the tarifa plana (flat rate) discount for new freelancers.
The discount significantly reduces your startup costs during your first years of activity.
What is the Tarifa Plana?
The tarifa plana is a national incentive scheme designed for new self-employed workers in Spain.
Standard monthly social security fees start at approximately €230.00 and increase based on your income.
The tarifa plana reduces this mandatory monthly payment to a fixed rate of €80.00.
This reduction allows new freelancers to build their client base without high fixed costs.
Eligibility requirements
You must satisfy specific conditions to qualify for the flat rate discount.
The social security agency will audit your status before granting the reduction.
Ensure you meet the following requirements:
- No recent activity : You must not have been registered as self-employed in the last two years.
- No previous discount : If you previously received the flat rate, you must wait three years before applying again.
- No government debt : You must not owe any money to the tax office or the social security department.
- Not a family collaborator : Family members of existing business owners, called colaboradores familiares, are not eligible.
Exceptions for specific groups
The two-year waiting period is reduced under certain conditions.
If you are a victim of gender violence, you can apply for the flat rate sooner.
People with a recognized disability also receive extended discount periods.
These groups can keep the flat rate fee for up to 60 months.
how to become autónomo in Spain
The Madrid region zero rate (Tarifa Cero)
The regional government of Madrid offers an additional benefit for local freelancers.
This program is called the tarifa cero (zero rate).
How the program works
You must still pay the €80.00 monthly fee to the social security agency during your first year.
At the end of the year, you apply for a refund through the Madrid regional online portal.
The Madrid government will refund the total amount of fees you paid during the first 12 months.
This refund effectively makes your social security fees €0.00 for the first year.
Applying for the refund
You must submit your refund application within the designated regional windows.
You must provide proof of your monthly direct debit payments.
You also need a certificate showing you have no tax debts.
Your gestor can submit this application for you for a small fee.
English-speaking tax advisors (gestores) in Madrid
Timeline of rates and extensions
The flat rate discount changes as your business grows.
The duration of the discount depends on your net income.
The first year
You pay a flat fee of €80.00 per month for the first 12 months.
This rate is fixed regardless of your net profit during this period.
The second year
You can extend the €80.00 flat fee for months 13 to 24 under one condition.
Your net monthly income must remain below the Spanish minimum wage.
This wage is called the Salario Mínimo Interprofesional, commonly known as SMI.
If your net income exceeds the SMI, you must switch to the standard bracket system.
autónomo fees and social security contributions
What happens after the tarifa plana?
The flat rate discount ends after a maximum of 24 months for most freelancers.
From month 25 onwards, you will transition to the standard contribution system.
Your monthly fee will no longer be a fixed €80.00.
Hacienda and the social security agency will calculate your fee based on your net real income bracket.
You must ensure you update your estimated income on the social security portal to avoid penalties.
Flat rate vs standard fee comparison
This table compares standard social security fees with the flat rate discount.
| Time Period | Standard Minimum Fee | Flat Rate Fee | Monthly Savings |
|---|---|---|---|
| Months 1 to 12 | €230.00 to €540.00 | €80.00 | €150.00 to €460.00 |
| Months 13 to 24 | €230.00 to €540.00 | €80.00 (Income dependent) | €150.00 to €460.00 |
| Month 25 onwards | €230.00 to €540.00 | Standard fee | €0.00 |
Checklist for applying
Follow these steps during your freelancer registration to claim the discount:
- Check your history : Confirm you have not been registered as autónomo in the last 24 months.
- Check the box : Select the tarifa plana option during social security registration on the Import@ss portal.
- Pay on time : Ensure your bank account has sufficient funds on the last day of the month.
- Apply for zero rate : Submit the Madrid refund request after month 12.
Questions and answers
Can I get the flat rate if I register as a company director?
Maybe. If you register as a director of an SL (Sociedad Limitada), you can apply for the flat rate. However, the corporate flat rate is €85.00 per month instead of €80.00.
What happens if I fail to pay one month on time?
You will lose the discount for that month. Social security will charge you the full standard fee plus a 10% late penalty. You will return to the flat rate once the debt is paid.
Can I get the flat rate if I work part-time as an employee?
Yes. You can combine employment and freelancing. However, you must choose between the flat rate discount or a different discount for combined employment, called pluriactividad.
Does the flat rate cover my health insurance?
Yes. The flat rate includes full access to public healthcare. It also covers basic sick leave and accidents.
Do I need a gestor to apply for the flat rate?
No. You can check the flat rate box yourself when registering online. However, hiring a gestor ensures you do not miss the regional zero rate refund in Madrid.
Is the Madrid zero rate refund automatic?
No. The Madrid regional government will not refund you automatically. You must submit a separate application with invoices and bank statements after your first year.
What happens if my income increases in the second year?
You will lose the discount. If your average net profit exceeds the minimum wage, you must transition to the standard contribution system.
Does the flat rate count towards my pension?
Yes. However, your contribution base is set at the minimum level. This means your pension accumulation will be lower during the discount period.
Can I pause the flat rate if I close my business temporarily?
No. You cannot pause the tarifa plana. If you deregister as an autónomo, the discount period keeps running. When you register again, you will pay the standard fee unless two years have passed.
Can I lose the discount if I change my business activity?
No. You do not lose the tarifa plana if you change your economic activity or IAE code. As long as your registration remains continuous, the flat rate discount applies.
