Spain Self-Employed Social Security Calculator 2026
Find out your monthly social security payment (cuota de autónomos) based on your real net income. Includes all available reductions and discounts.
Loading tax data...
Frequently asked questions
What happens if I don't pay the cuota de autónomos?
If you don't pay, Social Security applies a 10% surcharge in the first month, rising to 20% from the second month. You also lose your right to benefits (sick leave, retirement, cessation of activity) while in debt. If the debt persists, they can seize your bank accounts.
Can I change my contribution base?
Yes. Since 2023, you can change your contribution base up to 6 times per year (every 2 months). Changes are made through Import@ss or your tax advisor. Social Security will adjust your payment based on your actual net income the following year.
When is the cuota paid?
The payment is made on the last business day of each month by direct debit. It is charged to your account between the 1st and the last day of the month following the contribution period.
How does the progressive payment system work?
Since 2023, the payment is calculated based on your actual net income (revenue - deductible expenses). There are 13 bands ranging from €230 to €530/month. At the end of the tax year, Social Security compares your actual income with the chosen base and regularizes: they refund you if you overpaid or bill you if you underpaid.
Can I be self-employed and an employee at the same time?
Yes, this is called pluriactividad. You contribute to both regimes (General for your payroll and RETA as self-employed). You can choose a reduced contribution base as self-employed, and if your total contributions exceed a certain limit, you can request a 50% refund of the excess.
What is the tarifa plana and who can apply?
The tarifa plana (flat rate) is a reduced payment of €80/month for the first 12 months. It can be extended for another 12 months if your net income is below the Minimum Interprofessional Wage (SMI). The main requirement: you must not have been self-employed in the last 2 years (or 3 if you already had a previous subsidy).
Is the cuota de autónomos tax-deductible?
Yes. The self-employed social security payment is 100% tax-deductible on your IRPF (income tax) return. It reduces your taxable base, which means you pay less income tax.
What if I earn less than €670 per month?
If your net income is below €670/month, you pay the minimum of €230/month (€2,760/year). If you're a new freelancer, you could apply for the flat rate of €80/month. If your income is 0 or very low, consider whether it's worth registering or if alternatives like an invoicing cooperative exist.