The figures of the 2026 tarifa plana:
- Amount: in 2026 the Social Security applies a contribution of €80 a month during the first 12 months of registration; with the Intergenerational Equity Mechanism, the total it states is €88.64.
- Legal basis: the reduced contribution is in article 38 ter of Law 20/2007, which leaves its annual amount to each year’s Budget Act.
- Duration: 12 months, plus another 12 if annual net earnings are below the minimum wage (SMI).
- When to apply: at the moment of registering in the self-employed scheme.
- Who: anyone who has not been registered in the two previous years (three if they already had it), including company-owner autónomos (autónomos societarios).
The first months as a freelancer (autónomo) usually come with a calculator in hand: clients who have not paid yet, start-up costs and a Social Security contribution that arrives every month. The tarifa plana, Spain’s flat rate for new self-employed workers, is designed for that first stretch, and in 2026 it lets a new freelancer start on a fixed €80 a month instead of the contribution calculated by earnings brackets.
Questions about this year’s amount keep coming up, because the rule that set the €80 only covered 2023 to 2025. The answer lies in the law and in what the Social Security applies today. From there, the requirements, the second-year extension and the request through Importass, the Social Security’s online portal, fall into place.
What the tarifa plana for autónomos is
Tarifa plana is the popular name for the reduced contribution for self-employed people starting an activity. It is regulated in article 38 ter of the Self-Employment Statute, which provides for a reduced contribution for common and occupational contingencies during the twelve full calendar months after registration. In that period there is no contribution for cessation of activity or for vocational training.
For anyone registering as self-employed, the tarifa plana replaces, for that year, the contribution calculated by earnings brackets. For benefits, the law says the reference is the minimum base of the lowest bracket of the general table, so the reduced contribution does not affect the amount of benefits.
The current model started on 1 January 2023, when Royal Decree-law 13/2022 repealed the articles that governed the previous tarifa plana and replaced it with this reduced contribution, within the new contribution system based on earnings. The law does not set the figure: it provides that the annual amount is determined in the General State Budget Act and that its split between contingencies is set by regulation.
How much the tarifa plana is in 2026
The official Importass guide sums it up like this: the tarifa plana consists of paying a contribution of €80 a month during the first 12 months of registration. The contribution for the Intergenerational Equity Mechanism is added to that amount, and the Social Security itself puts the total at €88.64 a month. The €80 contribution is the same as the amount set for the 2025 tarifa plana for autónomos; what rises is the Intergenerational Equity Mechanism, from 0.80% in 2025 to 0.90% in 2026.
| Period | Duration | Condition |
|---|---|---|
| First period | 12 full calendar months | Request it when registering |
| Extension | 12 more months | Annual net earnings below the SMI and a request before it starts |
| Disability of 33% or more, gender violence or terrorism | 24 months, extendable by 36 more | 36-month extension only if expected earnings are below the SMI |
| Afterwards | From the following month | Contribution for all contingencies based on earnings |
The legal nuance lies in the source of the amount. Royal Decree-law 13/2022 set the €80 for 2023–2025 and added that, from 2026, the amount would be set by each year’s General State Budget Act. No new budget has been approved for 2026, and the 2023 one has been extended. That is why no Budget Act has set a figure of its own for this year. In practice, the Social Security keeps applying the 2026 tarifa plana for autónomos at €80 a month. For the following years, the rule likewise refers to each year’s Budget Act.
Requirements for the tarifa plana
The requirements for the tarifa plana start from one idea: the reduced contribution rewards starting an activity, not continuing it. The law reserves it for those registering for the first time or who have not been registered in the two previous years. In addition, the Social Security asks for these conditions:
Hiring staff is compatible with the reduction: the law keeps it even if the freelancer, once the activity has started, employs workers. What does end it is deregistering from the self-employed scheme during the period. The timing of the registrations matters too: the Social Security reserves the benefits on the contribution for those who complete both registrations before the activity’s start date or on that same day, the order the steps below follow.
Extension: the second year
The extension of the tarifa plana for autónomos lets you keep the reduced contribution for the following twelve full calendar months, as long as annual net earnings are below the minimum wage for that period. The request is made with a declaration that the expected earnings will stay below that figure, filed before the second period starts, through Importass.
The second year runs on a forecast that the Social Security later checks against actual earnings: if they exceed the minimum wage in the year or years the extension covers, the difference in contributions for the months concerned is regularised. A realistic income forecast before applying, reviewed halfway through the year, keeps the extension in line with the figures. With expected net earnings of €15,000 for the year, below the €17,094 used as the reference in 2026, the extension fits; with €20,000, it does not.
The figure that decides the extension: the 2026 minimum wage is €1,221 a month (Royal Decree 126/2026); on an annual basis, with 14 payments, that is €17,094. If the extension covers part of two calendar years, the earnings requirement must be met in each of them.
How to request the tarifa plana
The request is part of the registration, so it is worth preparing both formalities together. The Social Security points out that registration with the tax agency and with the Social Security is done before the activity’s start date or on that same day. There are four steps.
File the census registration form with the tax agency (Agencia Tributaria) with your activity’s start date, on that day at the latest.
Register in the self-employed scheme in Importass, identifying yourself with Clave Permanente (the government’s digital login), a digital certificate or an electronic DNI, and request the reduced contribution while processing that registration.
Enter the account the contribution will be charged to. It must be held at a financial institution that collaborates with the Social Security. The Social Security charges it on the last business day of each month.
If you expect earnings below the minimum wage, request the extension in Importass before the second period starts, with the declaration of expected earnings.
How the tarifa plana is paid
As for how the tarifa plana for a freelancer is paid, the method is direct debit, as with any other Social Security contribution. The Social Security states that the contribution is charged to your account on the last business day of each month and that payments are debited from a bank or a collaborating financial institution. The Intergenerational Equity Mechanism contribution is added to the €80, so the practical move is to have that balance available in the debited account before the end of the month.
During the first twelve months, the reduced contribution is not adjusted afterwards: what is paid each month is final, even if real income that year turns out higher or lower. Contributing for cessation of activity or for training is not mandatory either while the tarifa plana applies.
Company-owner autónomos and other cases
Anyone who sets up an S.L. (limited company) and registers as an autónomo societario can also request the reduced contribution. The tarifa plana for autónomos societarios comes from the same article 38 ter. It applies to shareholders of capital companies and of employee-owned companies and to working members of worker cooperatives registered in the self-employed scheme, as long as they meet the same requirements. The request is made at the moment of registering in the self-employed scheme, like any other freelancer.
Some groups get longer periods. With a disability of 33% or more, or for victims of gender violence or terrorism, the reduced-contribution periods become 24 and 36 months. And self-employed women who stopped working because of a birth, adoption, guardianship with a view to adoption, foster care or tutelage and return to self-employment within two years of stopping have a different benefit, the one in article 38 bis. It consists of an 80% rebate on the contribution for common contingencies for the 24 months after their return. It is calculated on their average base for the 12 months before they stopped.
If you already had the previous tarifa plana
Anyone who started enjoying the previous tarifa plana before 1 January 2023 keeps it on the same terms until its maximum period runs out. Royal Decree-law 13/2022 provided for this expressly, and the Social Security confirms it in its guide: you will keep enjoying the tarifa plana, on the same conditions, until its maximum duration ends.
Another case is pluriactividad, when someone works as an employee and as a freelancer at the same time. In that case, the Social Security says a choice has to be made between the benefits of the tarifa plana and those granted for pluriactividad. Comparing both options with the figures of each case before registering avoids later changes.
After the tarifa plana
When the maximum period ends, the contribution covers all contingencies from the first day of the following month. From then on, the contribution is calculated on net earnings, with the 2026 tables: the total rate is 31.50% of the contribution base, Intergenerational Equity Mechanism included, and the minimum base of the general table is €950.98 a month.
The tarifa plana is not mandatory. You can waive it expressly, with effect from the first day of the month after the notice, through the “Renuncia a tu tarifa plana” (waive your tarifa plana) service in Importass.
Your self-employed activity with Vivid
Keeping business money separate from personal money from day one makes everything that follows easier: invoices, taxes and the earnings forecast the extension asks for. The freelancer account with Vivid is applied for online, and to get started your DNI (national ID card), your tax identification number and proof of your activity are usually enough.
If the activity grows later and you move to a company, the business account follows the same online model. This is what Vivid Business includes for a freelancer who is starting out:
For your first year as a freelancer: an account with a Spanish IBAN, invoicing included and the Standard plan at €0 per month, opened online, usually within 10 minutes to 1 hour.
Start your activity with clear accounts
Your first invoices as a freelancer, sent from a Vivid freelancer account you apply for online, with the Standard plan at €0 per month.
Frequently asked questions
How much is the tarifa plana for autónomos in 2026?
The Social Security applies a contribution of €80 a month during the first 12 months of registration. With the Intergenerational Equity Mechanism, the total it states is €88.64 a month.
How long does the tarifa plana last?
Twelve full calendar months from registration, and another twelve if annual net earnings are below the minimum wage and the extension is requested in time. In cases of disability, gender violence or terrorism, 24 and 36 months.
Can I apply for the tarifa plana if I already had it?
Yes, if at least three years have passed without being registered as self-employed. For those who have not had it before, the period is two years.
Do company-owner autónomos get the tarifa plana?
Yes. Article 38 ter extends it to shareholders of capital companies and employee-owned companies and to working members of cooperatives registered in the self-employed scheme who meet the requirements.
What happens if earnings exceed the SMI during the extension?
The reduced contribution for the year in which earnings exceed the SMI is regularised, and the Social Security claims the contributions that were not paid because of the benefit.
Does the tarifa plana include cessation of activity cover?
No. While the reduced contribution applies, the law exempts the contribution for cessation of activity and for vocational training; the contribution covers common and occupational contingencies.
Is being up to date with payments required to apply?
Yes. The Social Security states that, to enjoy the tarifa plana, a person must be up to date with payments to the Social Security and the tax authorities.
Can I hire staff while on the tarifa plana?
Yes. The reduced contribution is kept even if the freelancer, once the activity has started, employs workers.
Can you waive the tarifa plana?
Yes. You waive it expressly in the Importass service, and the waiver takes effect from the first day of the following month.
Does the tarifa plana affect benefits?
Cover is kept. While the reduced contribution applies, benefits are calculated on the minimum base of the lowest bracket of the general table of bases, the reference the law sets for this period.
This article provides general information and does not constitute legal or tax advice. The rules cited come from Law 20/2007, Royal Decree-law 13/2022, Royal Decree-law 3/2026, Royal Decree 126/2026 and the Social Security, and the amount of the reduced contribution may change with a new Budget Act or another rule. Vivid Money S.A. is an e-money institution authorised by the CSSF (Luxembourg); its branch in Spain is registered with the Banco de España under number 6731.
