You apply for the tarifa plana when you register with RETA, not afterwards. You only qualify if you have not been registered as self-employed during the prior period set by the rules, and if you already used it before, the waiting period is longer. If your net income at the end of the first period is below the minimum wage, you can request an extension of the reduced payment for a further period.
The most common mistake is thinking the tarifa plana also lowers your taxes. It does not: it only affects your social security contribution. The VAT on your invoices and your income tax are calculated exactly as for any other autónomo. Another frequent slip is missing a payment: being up to date is a condition for keeping the rebate, and an unpaid contribution can make you lose it. It is also wise to plan for the jump in your contribution when the period ends, so it does not catch you without a cushion.
The tarifa plana is tied to the cuota de autónomos, to the net-income brackets and to the domiciliación bancaria of the monthly debit. Like any contribution, the amount you pay is a deductible expense recorded in your expense ledger, lowering your net income. In kontora you can see that expense month by month in your accounts and compare your actual income with the bracket that will apply later.
Guides that use this term
- Autónomo or SL: what suits you and when
- Spain's flat rate for new autónomos in 2026: what you really pay, who qualifies and how long it lasts
- Registering as self-employed in Spain: the two procedures, in order and without fines
- Spanish tax calendar 2026-2027 for autónomos and SL companies
- How to pay yourself from your own Spanish SL: director's remuneration, invoice or dividend
Related terms
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