Business

Spain — Business: Sole Proprietorship (Autónomo)

Autónomo (self-employed/sole proprietor) status uses an income-based Social Security contribution system with 15 brackets tied to monthly net income; the contribution rate is approximately 31.5% of the chosen contribution base within the applicable bracket. New autónomos benefit from a reduced flat quota of €88.56/month for the first year of activity, extendable for a second year if income stays below the minimum wage (€1,221/month in 2026). Contribution base changes are permitted up to 6 times per year to reflect actual income. The 2025 contribution rates and brackets have been frozen into 2026 with no general increase, though the MEI (intergenerational equity mechanism) component rose from 0.8% to 0.9%.

Tesorería General de la Seguridad Social (TGSS) · Last verified 2026-07-18

Key Facts

  • Income-based system: 15 brackets by monthly net income, contribution ≈31.5% of chosen base within bracket.
  • New autónomo reduced flat quota: €88.56/month for year 1, extendable to year 2 if income stays below minimum wage (€1,221/month, 2026).
  • Contribution base can be changed up to 6 times per year.
  • 2026 rates/brackets are frozen at 2025 levels; only the MEI component rose (0.8% → 0.9%).

Costs

  • New autónomo reduced quota (year 1): €88.56/month
  • Standard contribution: ~31.5% of chosen monthly base

Timelines

  • Reduced-quota eligibility: 1 year, extendable to 2 if income stays below minimum wage

Required Documents

  • NIE/DNI
  • Modelo 036/037 tax registration
  • Social Security registration (RETA)

Common Mistakes

  • Not adjusting the contribution base as income grows, leading to under-contribution and a lower future pension base.
  • Assuming the reduced quota automatically extends to year 2 without checking the minimum-wage income threshold.

Related Topics

social-securitycompany-formation
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