Becoming self-employed (autónomo) in Spain in 2026

Working as a self-employed worker — an autónomo — in Spain means paying a monthly social security contribution based on your real income and settling your taxes every quarter. This page gives you the 2026 contribution table, how the flat rate works, which taxes you pay, and free calculators to estimate your fee and your net income. All figures come from official sources: the Spanish Social Security (Seguridad Social), the Tax Agency (AEAT) and the Official State Gazette (BOE).

Calculators for the self-employed

Free, no-registration tools to estimate your fee, your savings with the flat rate and your quarterly income-tax payments. Guidance based on the rules in force for 2026.

How is the self-employed fee calculated in 2026?

Since 1 January 2023, all self-employed workers contribute on their real net income, not on a freely chosen base as before. This system, approved by Royal Decree-law 13/2022, is being phased in and remains in place in 2026.

Your net income is your revenue minus all deductible business expenses, and then a further generic-expenses deduction of 7% (for individual self-employed workers) or 3% (for company directors, autónomo societario). The result, divided by 12, is your monthly net income, which determines your bracket.

The 31.5% contribution rate is applied to your bracket's base. It covers common and professional contingencies, cessation of activity, vocational training and the Intergenerational Equity Mechanism (MEI), which rises to 0.9% in 2026. The minimum fee of each bracket is the one resulting from the minimum base; you may contribute on a higher base within your bracket to improve your future pension.

At year-end, the Social Security regularises your situation: it compares what you paid with your real income declared in your tax return and refunds the excess or claims the difference.

Self-employed fee table 2026 (15 brackets)

These are the 15 brackets in force in 2026 according to the table published by the Social Security. The reduced table (brackets 1–6) applies to low incomes; the general table (brackets 7–15) to the rest. The fees shown are the minimum for each bracket.

The maximum contribution base is €4,720.50/month. Fee = base × 31.5% (includes the 0.9% MEI for 2026). Source: Spanish Social Security, bracket table in force for 2026. Fees are approximate due to rounding.

Flat rate for new self-employed workers

If you register for the first time (or you have not been self-employed in the previous 2 years, or 3 if you already used this benefit), you can apply for the flat rate: a reduced fee of €80 per month during your first 12 months, regardless of your income. You must also be up to date with the Tax Agency and Social Security.

After the first year, you can extend the flat rate for another 12 months (months 13–24) only if your annual net income stays below the minimum wage (SMI). The 2026 SMI is €1,221/month (Royal Decree 126/2026). This benefit is set out in Article 38 ter of Law 20/2007 (Statute of Self-Employment). In addition, some regions (such as Madrid and Andalusia) refund the fee through the so-called "zero fee" (cuota cero).

What taxes does a self-employed worker pay?

In addition to the Social Security fee, the self-employed worker files taxes with the Tax Agency quarterly and annually. The main forms are:

• modelo 130 — Income tax (quarterly prepayment). Filed by most self-employed workers under direct assessment. You declare the year's cumulative net income and pay 20% on account of income tax (IRPF).
• modelo 131 — Income tax under objective assessment (módulos). The alternative to modelo 130 for activities taxed by modules.
• modelo 303 — VAT (quarterly). The difference between the VAT charged to your clients and the VAT paid on your purchases.
• modelo 100 — Annual income tax return. Settles the final income tax for the year.
• modelo 390 — Annual VAT summary.

New in 2026: self-employed workers under simplified direct assessment (turnover below €600,000/year) can deduct an extra 5% of net income as "hard-to-justify expenses", capped at €2,000/year, with no invoice required.

Guides for the self-employed

These in-depth guides are currently available in Spanish. English versions are on the way.

• How to register as autónomoRegistration with Hacienda (modelo 036) and the Social Security (RETA), step by step.→
• Deductible expensesFull list of expenses Hacienda accepts, plus the vehicle and home-office rules.→
• VAT for the self-employedModelo 303 and 390, VAT rates and the equivalence surcharge.→

Frequently asked questions

The figures on this page are for guidance and based on the rules in force in 2026. They do not replace advice from a qualified tax adviser (gestor). Always check your specific situation with the official sources linked above or with a professional.