In short: the flat rate (tarifa plana) is the reduced contribution for people starting as autónomos. In 2026 it is €80 a month plus the MEI (0.9%): €88.64 a month, according to the Social Security Import@ss guide, against a normal contribution from €205.88. It lasts 12 months, and another 12 if you earn less than the minimum wage. The requirements of the flat rate for autónomos in 2026: not having been registered in the previous 2 years and requesting it in the same registration. The «cuota cero» announced by the Generalitat cannot be requested yet.
In person or by representative? It is requested online in the RETA registration itself, in Import@ss, service «Alta en trabajo autónomo». According to the Import@ss guide, you log in with Cl@ve Permanente, a certificate or electronic DNI, or by SMS if your mobile is registered with Social Security. If a gestoría does your registration, check that it ticks it.
Why €88.64 and not €80. The Intergenerational Equity Mechanism (MEI), a 0.9% contribution paid separately, is added to the €80. The Self-Employed Workers Statute Law (art. 38 ter) leaves the amount to the budget law. Royal Decree-law 13/2022 set €80 for 2023-2025; in 2026 the 2023 budget is still extended and Social Security keeps the €80. If a budget law is passed, the figure could change.
Who can request it
- People who register in the RETA and were not registered in the previous 2 years, or in the previous 3 years if they already had it.
- You must be up to date with payments to Social Security and the tax agency, according to the guide.
- Family collaborators cannot request it; they have their own reduction.
- If you are registered in several schemes at once, you choose between the flat rate and the multiple-activity benefits.
- With a disability of at least 33%, or if you are a victim of gender violence or terrorism, it lasts 24 months (art. 38 ter.10). Then there are 36 more months if your net income is below the minimum wage and you request it beforehand.
What if you are a foreigner or have temporary protection? Art. 38 ter sets no nationality requirement: being allowed to work for yourself and to register is enough. The Ucrania Urgente website of the Ministry of Inclusion says temporary protection allows work as self-employed or as an employee. Who can register and in what order is in the card on becoming an autónomo as a foreigner.
Good to know before
- It is not money you are given: you pay a lower contribution every month, by direct debit.
- The second year does not come on its own. You must request it before it starts, with a declaration that your net income will be below the minimum wage (art. 38 ter.3). If you end up above it, that second year is regularised and you pay the difference (art. 38 ter.6). The first year is not regularised.
- If you deregister, you lose it (art. 38 ter.4). To get it again you have to spend 3 years without being registered.
- Lower benefits: while you pay the reduced contribution, your benefits, such as sick leave, are calculated on the minimum base (art. 38 ter.5). You also do not contribute for cessation of activity (art. 38 ter.1).
- Register on time: if you register after you start working, you lose the contribution benefits, according to the Social Security guide.
Generalitat «cuota cero»: what is known. On 28 September 2026, in the General Policy Debate, the president of the Generalitat announced it. According to the official Generalitat press release, 28.09.2026, it will mean 2 years without contributions for all new autónomos, and 4 for young autónomos. It is an announcement, not a rule. As of 15 October 2026 there is no rule in the Official Journal of the Generalitat Valenciana, no call in the National Grants Database and no date. It cannot be requested yet, and it is not known whether it will cover people who register before it exists or whether it will ask for residence requirements.
What to do now
- If you are starting now, request the flat rate in your registration: it is the reduction that exists today.
- If you plan to wait for the «cuota cero», keep in mind that it has no published date or conditions.
- Before registering, see the order of steps in the card on becoming an autónomo as a foreigner and what you will pay in taxes in the card on taxes for a foreign autónomo.
Steps
- Check that you were not registered as an autónomo in the previous 2 years (3 if you already had the flat rate).
- Clear any debt with Social Security or the tax agency.
- Register in the RETA in Import@ss and tick the flat rate in the same procedure.
- Before the 12 months end, if you expect to earn less than the minimum wage, request the second year with the income declaration.
Informational only; check the official source and a professional for your specific case.