Starting out as a self-employed professional in Spain involves upfront investments and ongoing operational costs. To support newly registered entrepreneurs, the Spanish Social Security maintains the reduced contribution scheme, widely known as the flat rate for freelancers (*tarifa plana*). This scheme establishes a reduced social security fee of approximately 80 euros per month during the first 12 months of activity.
However, securing and keeping this relief requires strict compliance with specific eligibility requirements.
Mandatory requirements to qualify for the flat rate
To benefit from the reduced quota when registering under the Special Scheme for Self-Employed Workers (RETA), you must meet three core conditions:
1. You must not have been registered as self-employed in Spain in the 2 preceding years. If you previously received the flat rate discount in a past venture, this waiting period increases to 3 years.
2. You must have zero outstanding debts with both the General Social Security Treasury (TGSS) and the Spanish Tax Agency (AEAT). Any unpaid balance immediately blocks approval.
3. **You must not register as an assisting relative (*autónomo colaborador*)**, as family members working within a family-owned business have a dedicated incentive scheme instead.
If you qualify, you should request the reduced rate directly while completing your formal registration (see our guide on how to register as a freelancer step by step).
Duration and extension into year two
The reduced quota applies automatically for your first 12 months. From month 13 onwards, Spanish law grants a 12-month extension only if your annual net countable earnings remain below the official Spanish Minimum Wage (SMI).
For professionals with a recognized disability of 33 % or higher, victims of gender-based violence, or victims of terrorism, the reduced rate applies for an initial 24 months, extendable up to 36 months if net earnings remain below the SMI threshold.
Invoicing setup and the VeriFactu horizon
While the flat rate eases your monthly social security expenses, fiscal obligations remain mandatory from day one. In Spain, the legal roadmap for electronic invoicing and antifraud systems establishes strict deadlines: mandatory compliance by January 1, 2027 for incorporated companies and July 1, 2027 for freelancers and micro-businesses under the VeriFactu framework.
Many new freelancers start by managing invoices manually, but late transitions create administrative friction. You want to avoid scrambling to importar Excel a VeriFactu, or dealing with stressful migrations to importar Factusol a VeriFactu, importar Sage 50, or importar Holded under pressure. If your project connects to an online store or external system, adopting an API VeriFactu, a reliable pasarela VeriFactu para software, or an integración ERP VeriFactu ensures non-resettable, tamper-proof billing records aligned with AEAT requirements. Learn more in our VeriFactu Guide for Freelancers: Complete Manual.
To launch your freelance activity with total confidence, Fakturia.es provides modern, cloud-based invoicing software fully compliant with the Spanish Antifraud Act and VeriFactu standards, allowing you to focus on your clients while keeping your tax administration effortless.