Flat Rate for Freelancers in Spain: What Is It and What Are the Requirements?

1 March 2023

If you are reading this article, you may be considering registering as a freelancer or autónomo in Spain and want more information about the flat rate for freelancers.

The great thing about being a new freelancer in Spain is that, in the beginning, you don’t have to pay high fees.

In fact, you can request a flat rate, which helps you start your business and grow when you’ve just launched your business.

Would you like to know what this flat rate is and the requirements?

Then keep reading this article!

What Is the Flat Rate for Freelancers in Spain?

The flat rate supports freelancers or entrepreneurs during their first year, thanks to a lower fee.

The main goal is to make it easier to cope with payment so the business can move forward.

But exactly how much is that fee?

Well, in 2023, it is 80 euros, and you must pay for it during the first 12 months, although it can be extended in certain circumstances. We’ll explain this later.

Now let’s see the conditions you have to meet to request it.

Flat Rate Requirements

These are the requirements to get the flat rate for freelancers in Spain:

  • This is obvious: it must be your first time registering as a freelancer.
  • You must not have been registered as a freelancer in Spain in the last 2 years.
  • Suppose you were registered as a freelancer in Spain and benefited from the flat rate. In that case, 3 years must have passed.
  • Not being a “freelance collaborator” (autónomo colaborador). For example, if you work with members of your family.
  • Not having a debt with Social Security.

Flat Rate Amount

2023 is a year of changes for freelancers in Spain.

Therefore, although the new quotas will consider the real income, when starting your business, you’ll pay €80, regardless of that net income.

Please note that the flat rate of €80 applies to freelancers registered on 1 January 2023 or after that date.

In other words, if you became a freelance before that date, it wouldn’t be applied, and you’d continue paying the same fee you had to pay when you were registered.

However, it is an increase compared to the previous amount since freelancers had to pay €60. Still, there is a significant difference: if your net income is below the SMI (Minimum Interprofessional Salary) after your first year of freelancing, you can extend it for another year.

You can request the extension from the Social Security website Import@ss.

Flat Rate for Freelancers Living in Municipalities With Less Than 5000 Inhabitants

Do you live in a municipality with a population that is less than 5,000 inhabitants?

If this is your case, you’ll pay the fee of 80 euros during the first 24 months without requiring your income to be below the SMI after the first year.

Interesting, isn’t it?

Well, if you want to request this flat rate for freelancers, you have to meet these requirements:

  • The ones we’ve seen for new freelancers.
  • Be registered in a municipality with fewer than 5,000 inhabitants when you are registered as a freelance.
  • The address you registered as a freelancer in the Tax Office matches the one you reported in the census.

Flat Rate for Female Freelancers Under 35 Years Old and Freelancers Under 30

Freelancing women under 35 and freelancers under 30 can extend the flat rate of €80 for another year if their net income does not exceed the SMI. This means that they could enjoy for 3 years in total the flat rate of €80 if they have not exceeded the SMI.

Zero-Fee for Freelancers From Madrid, Andalusia, Murcia, Balearic Islands, and la Rioja in 2023

The zero-fee consists of a subsidy by the Government of 100% of the quota ployed in specific Autonomous Communities.

Let’s see what differences there are between the communities:

👉🏻In Madrid, Andalusia, and Murcia, it will be applied for the first 24 months.

👉🏻 In the Balearic Islands, it is only granted to female freelancers and freelancers under 35 years of age.

👉🏻 In La Rioja, it only lasts the first year. These are the requirements to apply:

  • Not having been registered as a freelancer in the last 2 years.
  • Not being already a freelancer.
  • Not being in a situation of pluriactivity (Eg. you are an employee and registered as a freelancer).
  • Not having debts with the Tax Office or Social Security.
  • Having requested the flat rate of 80 euros.
  • Submitting all necessary documentation for registration in the autonomous community’s website.

*If you are in Madrid and have ceased your activity due to the birth or adoption of a child, you can also benefit from this fee. Still, you must restart your activity within 2 years from the termination date.

How to Apply for the Flat Rate?

You can request it through the Import@ss website of Social Security when you register, but if you are a client of Companio, we request it for you at the time of registration.

Remember that if you are a new freelancer, registering you (“Alta de autónomo”) is free with Companio!

Do you want to save time managing your accounting, invoices, and taxes? Find out how we can help you here.