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The short answer
The tarifa plana is the reduced flat Seguridad Social contribution for people starting out as autónomos. Since 2023 it is the "cuota reducida" in article 38 ter of the self-employment statute; Real Decreto-ley 13/2022 fixed it at 80 euros a month for 2023 to 2025 and left the amount from 2026 to each year's budget law. Non-EU residents can use it on the same terms as Spaniards if their residence permit allows self-employed work and they meet the conditions on earlier registration.
For a Nigerian starting a business in Spain, the first months of social security contributions are a real cost. The reduced flat fee, still widely called the tarifa plana, cuts that cost at the start. This guide explains what the law says, what changed in 2023, what we could and could not confirm, and the checks to make before you register. It is information, not advice.
Where the rule comes from
The old tarifa plana sat in articles 31 to 32 bis of the Estatuto del trabajo autónomo (Ley 20/2007). Real Decreto-ley 13/2022 replaced the contribution system for the self-employed from 2023, basing contributions on net earnings, and created a new reduced contribution for people starting an activity in article 38 ter. Its fifth transitional provision states that the amount "será de 80 euros mensuales" for 2023, 2024 and 2025, and that from 2026 it is set each year by the Ley de Presupuestos Generales del Estado (the state budget law).
What the reduced contribution does and does not change
- It lowers what you pay for an initial period after you first register as an autónomo.
- It does not lower your protection. The decree states that applying the reduced contribution does not change how benefits are calculated: the minimum base of the first band (tramo 1) of the general table is used for that purpose.
- People who were already receiving the old tarifa plana before 1 January 2023 kept it until their maximum period ran out, under the decree's third transitional provision.
Who qualifies
The reduced contribution is aimed at people starting a self-employed activity, not at people who move in and out of the scheme. Article 38 ter sets the conditions: an initial period at the reduced amount, a possible extension for people whose net earnings stay low, and a requirement that you have not been registered as self-employed, or have not already benefited, within a set number of years before. We were not able to read the full text of article 38 ter for this guide, so we do not state the periods or the look-back years here. Ask the Seguridad Social, or read article 38 ter on the BOE, before you rely on them.
Non-EU residents
Nationality is not a condition. The Estatuto del trabajo autónomo applies to foreign self-employed workers who meet the requirements of Ley Orgánica 4/2000, the foreigners law (Ley 20/2007, article 1.4, consolidated 2 September 2026). In practice that means your residence status must allow self-employed work. A student stay or a permit for employed work only does not, unless it has been modified; see switching from a student stay to self-employment.
Ley 28/2022 made it easier to register at the start: during the first six months of residence a passport is accepted as sufficient to register with the Seguridad Social, according to the law's preamble.
Questions to ask before you register
- Have I been registered as an autónomo in Spain before, and when did that end?
- Have I ever had the tarifa plana or the reduced contribution before?
- Does my residence permit allow cuenta propia (self-employed) work?
- Will I be a sole trader, or a director-shareholder of an SL? Ask how the reduced contribution applies to company directors.
- Will I also take capitalización del paro? See using capitalización del paro and ask how the two interact.
- What is the amount for the current year, and how long will it last for me?
If you do not qualify
If you fall outside the conditions, for example because you were registered as self-employed recently, you pay from the start on the earnings-based scale. That is not a reason to delay registering: working without registration brings back-dated contributions and penalties that cost far more than the reduction would have saved.
A worked example (illustrative only)
Example: Chidi registers as an autónomo in 2025, has never been self-employed in Spain, and qualifies. At the 80 euros a month set for 2025, six months of the reduced contribution cost him 480 euros (6 x 80). That is his social security cost for those months while he builds up clients. When the reduced period ends, his contribution moves to the earnings-based scale; see how the cuota is calculated. The months used here are for the arithmetic only, not the legal period.
Where Pryme fits
A new autónomo with Nigerian clients or family obligations can use a Pryme Personal or Business Account to hold NGN and EUR with local details for each, and Swap to convert when needed, with the rate and fee shown before you approve. Outside Nigeria, Pryme's activities are carried out through regulated partners.
Questions people ask
How much is the tarifa plana in 2026?
Real Decreto-ley 13/2022 set 80 euros a month for 2023 to 2025 and left later years to the annual budget law. Check the Seguridad Social for the 2026 amount.
Can foreigners get the tarifa plana in Spain?
Yes, if their residence status allows self-employed work and they meet the conditions. The self-employment statute applies to foreign workers who meet the foreigners law requirements.
Does the tarifa plana reduce my pension or sick pay?
The decree says the reduced contribution does not alter how benefits are calculated; the tramo 1 minimum base is used.
Can I get the tarifa plana twice?
Article 38 ter limits repeat use through a look-back period on earlier registration or earlier benefit. Check the current rule before registering again.
Sources
- BOE: Real Decreto-ley 13/2022, new contribution system for self-employed workers · accessed Oct 2026
- BOE: Ley 20/2007, del Estatuto del trabajo autónomo (consolidated text, last updated 2 Sep 2026) · accessed Oct 2026
- BOE: Ley 28/2022 on the start-up ecosystem (consolidated PDF, amends Ley 14/2013) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.