Tarifa Plana is a reduced social security contribution fee for new autónomos in Spain. Instead of paying the full monthly contribution based on your real income, you pay a flat, lower rate for a set period. The goal is to make it easier and more affordable for entrepreneurs to start their businesses without being burdened by high initial costs.
Think of it as a helping hand from the government. It recognizes that new businesses often have lower earnings at the beginning and gives you breathing room to grow. This incentive is a significant advantage, as it directly reduces your monthly fixed expenses.
Who is eligible for Tarifa Plana?
Tarifa Plana is designed for new freelancers. To qualify, you must meet a few specific conditions:
- You must be registering as an autónomo for the first time.
- If you have been an autónomo before, you must not have been registered in the RETA (the special social security scheme for self-employed workers) in the last two years. This period increases to three years if you previously benefited from Tarifa Plana.
Essentially, it’s for individuals who are new to self-employment or are returning after a significant break. This ensures the incentive is targeted toward those who need it most when launching a new venture.
How much do you pay with Tarifa Plana?
As of 2023, the system has been updated to align with the new contribution system based on real income.
The standard Tarifa Plana is now €80 per month. Here’s how it works over time:
- First 12 months: You pay a flat rate of €80 per month, regardless of your income.
- Months 13-24: You can continue paying €80 per month, but only if your net income remains below the Spanish Minimum Interprofessional Salary (SMI). If your income exceeds the SMI, you will start paying the contribution corresponding to your income bracket.
This structure provides a stable, low-cost base for your first year, with a conditional extension for your second year. It gives you a predictable expense while you focus on building your client base and increasing your revenue.
Special conditions for Tarifa Plana
Certain groups may qualify for an extended or modified Tarifa Plana. These include:
- Autónomos with a disability (≥ 33 %), or victims of gender-based violence or terrorism, can benefit from an extended Tarifa Plana:
- €80/month for the first 24 months.
- €160/month for the following 36 months, provided they continue to meet the eligibility criteria.
How to apply for Tarifa Plana
The good news is that applying for Tarifa Plana is straightforward. When you register as an autónomo with Social Security (Seguridad Social), the reduced rate is applied automatically if you meet the eligibility criteria.
The registration process itself involves two main steps:
- Registering with the Tax Agency (Hacienda): You must first register your economic activity by filing Modelo 036. This tells the tax office what kind of work you will be doing.
- Registering with Social Security (Seguridad Social): After registering with Hacienda, you must register in the RETA. This is the point where you officially become an autónomo and where Tarifa Plana is applied.
The process must be done in the correct order and within the designated timeframes. It can feel like a lot of paperwork, which is why many new autónomos use services to handle the registration for them.
For example, when you sign up for Facturaz One, we include your free registration as an autónomo within 24 hours. We handle the paperwork with both Hacienda and Social Security to ensure everything is done correctly, so you can focus on what you do best: your work.
After Tarifa Plana: what's next?
Tarifa Plana is temporary. After the initial 12 or 24 months, you will transition to the standard contribution system. Under the current system, your monthly social security fee is based on your expected net income.
You will need to estimate your average monthly earnings and choose one of the 15 contribution brackets set by the government. Your monthly payment will be based on this bracket. It’s important to forecast your income as accurately as possible, as Social Security will review your actual income at the end of the year and adjust what you owe.
Managing this transition smoothly requires good financial tracking. You need a clear view of your invoices and expenses to make an accurate income forecast. Using a tool like Facturaz makes this simple. You can see your real-time revenue and costs, which helps you choose the right contribution bracket and avoid surprises at the end of the year.
