Tarifa Plana 2026: The Spanish Autónomo Discount Explained

What the Tarifa Plana is

The Tarifa Plana, formally called the cuota reducida or sometimes the cuota de 87 euros, is a flat reduced social security contribution available to new autónomos in their first year of activity. Instead of paying based on the 15 income brackets that apply to established autónomos (200 to 590 euro per month in 2026 depending on net income), you pay a single fixed amount of 87 euro per month for the first 12 months. The amount is set by the government and reviewed annually. It has crept up slightly over the years (it was 60 euro at introduction in 2013, 80 euro in 2023) but remains far below what the regular brackets would charge.

The discount applies to the social security contribution only, not to your other costs. You still pay IRPF (income tax) quarterly through Modelo 130, IVA (VAT) quarterly through Modelo 303 if your activity is VAT taxable, and any other professional fees. But the largest fixed monthly cost as an autónomo, the Seguridad Social contribution, is dramatically reduced for the first year.

Who qualifies for the Tarifa Plana

To qualify in 2026, you must meet several conditions. You must be registering as autónomo for the first time in Spain, or returning to RETA after at least two full years out of the regime. You must not have any outstanding debts with the Seguridad Social or the Agencia Tributaria at the time of registration. You must register under your own personal NIE/TIE, not as a corporate administrator of an SL. Some additional reductions exist for specific groups: people under 30 with disabilities, women under 35 in certain rural municipalities, and victims of gender violence or terrorism can extend the discount or receive deeper reductions.

The two year gap rule trips up many people. If you were registered as autónomo in Spain at any point in the previous 24 months, even for a few months, you do not qualify for the Tarifa Plana now. The TGSS checks your Vida Laboral automatically when you register; you cannot hide a prior alta. Many people who tried being autónomo briefly in 2024, gave up, and now want to try again in 2026 are disappointed to find out they will pay the full bracket from day one this time.

The first 12 months: 87 euro flat

During the first 12 months under RETA with Tarifa Plana, your monthly Seguridad Social bill is fixed at 87 euro, charged via direct debit from your Spanish bank account around the last working day of each month. This applies whether you invoice 500 euro in your first month or 15.000 euro. There is no reconciliation at year end for the social security contribution side (unlike the standard brackets, where you can owe back contributions if you underestimated your real income). The Tarifa Plana is a true flat rate.

What you give up in exchange is contribution base flexibility. The 87 euro corresponds to the lowest possible base, which means your pension accrual, sick leave coverage, and maternity payments during the Tarifa Plana year are all calculated against that low base. Most new autónomos accept this trade off gladly because the cash flow benefit in year one outweighs the slightly lower future entitlements. If you are at high risk of falling ill or going on maternity leave in your first year, consider whether the standard bracket might actually leave you better protected.

Year 2 extension: when it works

After the first 12 months, the Tarifa Plana does not automatically end. If your net annual income from self employment during year 1 stayed below the SMI threshold (approximately 16.576 euro gross per year in 2026 on the 14 payment structure), you can apply to extend the Tarifa Plana for a second 12 month period. The extension keeps your contribution at the same 87 euro per month flat rate. This second year of discount is one of the most underused features of the system, partly because the application is not automatic. You must request it through IMPORTASS within the first month of year 2, before the standard brackets kick in by default.

If your year 1 net income exceeded the SMI threshold, you cannot extend. From the start of year 2 you transition to the regular 15 bracket system based on your real income. Note that the threshold is on net income (after deductible expenses), not gross invoicing. This means a freelancer who invoiced 25.000 euro but had 10.000 euro of deductible business expenses (home office, software, professional services, equipment) could still qualify for the extension with 15.000 euro net.

The cost over the first two years compared

To make the saving concrete, here are some realistic two year totals for different earning scenarios:

Compare this to an autónomo who started in 2024 and did not have access to Tarifa Plana, who would have paid approximately 5.000 to 7.000 euro in social security over the same two years. The discount is significant and intended to encourage new business formation, particularly among people moving to Spain to start working remotely or run their own businesses.

How to claim the Tarifa Plana

The Tarifa Plana is applied automatically when you complete your alta en el RETA through IMPORTASS if you tick the right box and the system confirms your eligibility. The key step is during the registration form: there is a question asking whether you want to apply for reductions (reducciones) on your contribution. Select yes, then choose Tarifa Plana (cuota reducida). The system checks your NUSS against your Vida Laboral, confirms the 2 year gap requirement, and applies the 87 euro rate from the date of your alta. If you skip this question or accidentally select the standard contribution, the system locks you into the bracket structure and reversing the choice is administratively painful.

This is why most newcomers benefit from going through the alta process with a clear understanding of which boxes to tick, either via our autónomo module or with a gestor for the first registration. The forms are in Spanish and the consequences of a wrong tick are not always reversible.

What happens when the Tarifa Plana ends

The end of the Tarifa Plana is sometimes called the cliff because the monthly contribution can jump from 87 euro to 350 to 590 euro per month depending on your real income at that point. This is a real budget shock for any autónomo who was relying on the low contribution to keep monthly cash flow comfortable. Plan for it during the discounted year by setting aside the difference each month into a savings account, so when month 13 (or month 25 if you extended) arrives you are not caught off guard.

Some autónomos restructure at this point: they incorporate as an SL (limited company) where contributions and tax treatment can be more favourable at certain income levels, or they negotiate with their main clients for rate increases that absorb the higher social security cost. Most simply absorb the new normal as the price of doing business as a Spanish freelancer.

Common mistakes around the Tarifa Plana

Assuming you qualify without checking

If you were autónomo in Spain at any time in the previous 24 months, you do not qualify. Check your Vida Laboral through IMPORTASS before registering to confirm your eligibility, especially if your situation is ambiguous (you held a brief alta and then immediately a baja, or you were registered for a partial month).

Forgetting to extend in year 2

The year 2 extension requires an active application through IMPORTASS, not just continued payment. Set a calendar reminder for the start of month 13. If you do not apply, your contribution defaults to the regular bracket on day one of year 2 and you cannot retroactively claim the extended discount later.

Quitting and restarting

Some people think they can register as autónomo, take the Tarifa Plana for a few months, deregister (alta baja), wait two years, and register again to get a fresh Tarifa Plana. While this technically works, the cash flow gap during the 24 month wait is significant, and many find their business interrupted is worse than paying the standard contribution. Most autónomos do not exploit this loophole intentionally.

Confusing Tarifa Plana with general autónomo registration

The Tarifa Plana is a feature of the RETA registration, not a separate registration of its own. You do not file a separate Tarifa Plana form. You file the standard alta en el RETA through IMPORTASS and tick the box that requests the reduced rate during that filing. If your alta form goes through without the box ticked, you have started your autónomo journey without the discount.