Spain's autónomo flat rate 2026

What it is

A reduced social security quota of €80 a month for your first 12 months as an autónomo, instead of the quota for your income band. Some mutual funds add the MEI on top.

Who qualifies

• Anyone registering as autónomo for the first time.
• Or anyone not registered in the previous two years (three if you had a flat rate before).
• You must apply when you register: you can't ask for it later.

The second-year extension

After 12 months you can keep the €80 for 12 more if your annual net income will be below the minimum wage (€17,094 in 2026). You have to request it.

What doesn't change

It lowers your social security, not your taxes: you still file VAT (form 303) and income tax prepayments (form 130) every quarter.

This is a guide to help you understand it, not tax advice: check your own case with your accountant (gestoría).