Self-employed contributions (cuota de autónomos)

It is for anyone thinking about, planning or carrying out a move to Spain who will work for themselves. You will come away knowing what you pay, how to keep it right as your income changes, and what you get in return.

Start with "How self-employed contributions work by income bracket (tramos)". It shows how your monthly quota is set from your expected net income, and the other pages build on it.

Benefit claims such as sick leave, cese de actividad and paro, cross-border Social Security coordination, and income tax and VAT are covered elsewhere.

Key rules

• Reduced quota: The reduced starting quota is 80 euros a month for the first 12 months after you register.
• Base changes: You can change your contribution base up to six times a year.
• Monthly quota: The quota is due every month you are registered, even with no income, and is debited on the last working day of the month.
• Brackets: Your quota follows 15 net-income brackets, each with a base range and a monthly quota.
• Income measure: The bracket comes from your yearly net income after expenses, divided by twelve.
• Waiting period: You must not have been an autónomo in the previous 2 years, or 3 years if you used the reduced quota before.

Self-employed contributions (cuota de autónomos): the whole process, step by step

• Work out your expected net income and pick your bracket (see: Estimating your income and choosing your contribution bracket): Before you register, and again whenever your income changes

• Register and claim the reduced starting quota if you qualify (see: The reduced starting quota (tarifa plana): who gets it, how long): From your registration date: 80 euros a month for the first 12 months

• Set up your monthly payment (see: Paying your monthly quota and avoiding missed debits): Before your first month; the quota is debited on the last working day of each month

• Change your base if your income moves: Up to six times a year; a request made by the end of a period applies from the first day of the next one, for example by 30 April it applies from 1 May

• Check how your contributions protect you, and choose or change your mutua (see: What your contributions cover compared with an employee's): Early on; you can change mutua once a year, usually from the following 1 January

• Ask for the extension of the reduced quota if your income is low: Months 13 to 24, if your net income stays below the minimum wage

• Pay any returned or missed debit straight away (see: Behind on your quota? Surcharges, enforcement and your options): By the end of the following month, or the surcharge rises from 10% to 20%

• Receive your annual regularisation (see: Annual regularisation: why you may owe or get back contributions): Usually in the year after the contributions, often from spring to autumn

• Pay any regularisation amount you owe: By the end of the month after the notification; refunds arrive automatically within a few months

• Keep building toward a pension (see: What pension you build as self-employed, and whether foreign years count): Over your career: at least 15 years of contributions, 2 of them in the last 15 years before retiring

Documents you may need

• Your own pension statements and payslips from abroad — What pension you build as self-employed, and whether foreign years count

• A guarantee — Behind on your quota? Surcharges, enforcement and your options

• A contribution record from the foreign social security body — What pension you build as self-employed, and whether foreign years count

• A digital certificate or Import@ss access — Behind on your quota? Surcharges, enforcement and your options

• A certificate showing you are up to date with Social Security — Behind on your quota? Surcharges, enforcement and your options

Self-employed contributions (cuota de autónomos): questions that cross several articles

Which income decides my bracket?

Your bracket is set by your annual net income from all self-employed activity, divided by twelve. Net income is your income minus deductible expenses, minus a general 7% deduction (3% for company-partner or director autónomos), and your quota counts as an expense. Read "How self-employed contributions work by income bracket (tramos)" and "Estimating your income and choosing your contribution bracket" next.

What happens if my real income differs from what I declared?

The difference is settled after the year ends in the annual regularisation. Social Security compares your bases with the tax agency's income data, refunds you if you paid too much and asks you to pay the difference if too little. To change your base during the year, read "Estimating your income and choosing your contribution bracket"; for the settlement, read "Annual regularisation: why you may owe or get back contributions".

When does a base change take effect?

A change takes effect on the first day of the period after your request. A request by 28 February applies from 1 March, by 30 April from 1 May, by 30 June from 1 July, by 31 August from 1 September, by 31 October from 1 November and by 31 December from 1 January. See "Estimating your income and choosing your contribution bracket".

How long do I have to pay a regularisation amount I owe?

You must pay by the end of the month after Social Security notifies you. Paying late brings the usual surcharge for Social Security debts, up to 20%. Read "Annual regularisation: why you may owe or get back contributions" and "Behind on your quota? Surcharges, enforcement and your options".