What is the self-employed flat rate?
The flat rate (tarifa plana) is a reduced RETA (Special Scheme for Self-Employed Workers) fee designed to make it easier to start working for yourself. During your first 12 months as self-employed, instead of paying the ordinary fee for your income bracket, you pay a reduced fee of €80/month to which the MEI (an additional contribution item, not VAT) is added, so the real charge is around €88-90/month depending on your contribution base.
This measure significantly reduces the cost of starting out as self-employed and is part of the incentives for self-employment set out in Law 20/2007 on the Self-Employed Workers’ Statute and its later amendments.
Flat rate summary
€80
a month
reduced fee + MEI (≈ €88-90/month in practice)
12
months
standard duration of the benefit
+12
more months
if income < SMI in the 1st year
Requirements to access the flat rate
- ✓First time as self-employed, or at least 2 years since your last deregistration from the RETA (3 years if you have already enjoyed the flat rate).
- ✓No outstanding debts with Social Security or the AEAT at the time of registration.
- ✓Request at the time of registration: the box on form TA.0521 must be ticked. It cannot be requested retroactively.
Can the flat rate be extended?
Yes. If at the end of the first 12 months your net income for the year was below the current annual Minimum Interprofessional Wage (SMI), you can request an extension of the flat rate for another 12 months.
This extension must be requested before the initial period expires. Social Security will check the income declared in your tax return to validate the requirement. You can process the extension through Importass or at your Social Security office.
Frequently asked questions
How much is the self-employed flat rate?+
The flat rate sets the reduced fee at €80/month during the first 12 months of activity. The MEI (Intergenerational Equity Mechanism, which is not VAT but an additional contribution item) is added to that base fee and is calculated on your chosen contribution base (0.90% in 2026). That is why the real charge is not a single figure: it is around €88-90/month depending on your base (at the minimum base it is ~€88.6/month; with a base of €1,070 it was €88.56 in 2025, when the MEI was at 0.80%). It replaces the ordinary RETA fee that would apply for your income bracket, regardless of actual income during that period.
What are the requirements to access the flat rate?+
You can apply for the flat rate if: (1) you have never been self-employed before, or more than 2 years have passed since you last left the RETA; (2) if you have previously enjoyed the flat rate, more than 3 years must have passed. In addition, at the time of registration you must have no outstanding debts with Social Security or the AEAT.
Can the flat rate be extended beyond 12 months?+
Yes. The flat rate can be extended for another 12 months if the net income of the activity during the first year is below the current annual Minimum Interprofessional Wage (SMI). This extension is requested before the first period expires and requires proving your income to Social Security.
How do I apply for the flat rate?+
The flat rate is requested when registering in the RETA (Special Scheme for Self-Employed Workers), by ticking the relevant box on form TA.0521 or through Importass (Social Security’s online portal). It cannot be requested afterwards: it must be requested in the same registration. TributAI processes the registration including the flat rate through CIRCE.
What happens to the flat rate if I deregister and register again?+
If you deregister and register again, you can only access the flat rate if more than 2 years have passed since the previous deregistration (3 years if you have already enjoyed the flat rate). If the period is shorter, you pay the ordinary fee for your actual income bracket from day one.
Official sources
Self-employed registration with the flat rate included
TributAI processes your online registration through CIRCE and requests the flat rate in the same process. No paperwork, and our Punto PAE reviews and signs it within 24 business hours; confirmation from the AEAT and Social Security comes afterwards and depends on them.
Process my registration with the flat rateThis guide is for guidance only and is not binding tax or employment advice. The requirements and amount of the flat rate can change with the yearly regulatory updates. Always check the Social Security e-office or a qualified adviser for current information. This is an informative translation: the Spanish version prevails.