The tarifa plana is a reduced Social Security contribution for people who register as autónomos in Spain: you pay €80 a month for the first 12 months instead of the cuota that would match your income.
Who can apply
- People registering as autónomos for the first time, or who have not been registered in the previous two years (three if they used the tarifa plana before).
- You apply when you register with the RETA.
- Company directors who are autónomos can apply too.
How long it lasts
The first 12 months. After that you can ask for another 12 months at €80 if your net income in that first year was below the minimum wage (SMI). If not, you move to the regular cuota by bracket.
Some regions also refund all or part of those €80 during the first year, so check the grants in yours.
How much you save
It depends on your earnings. With €30,000 of income and no expenses, the regular cuota would be €401.47 a month: with the tarifa plana you save the difference every month of the first year. On low incomes the saving is smaller, because the regular cuota is lower too.
The calculator always uses the regular cuota by bracket. During your first year on the tarifa plana, your real net will be somewhat higher than it shows.
What does not change
The tarifa plana only affects Social Security. You still pay IRPF as usual, with modelo 130 if your invoices carry no withholding. Work out your net in the calculator and add the tarifa plana saving to see your first year.