Self-employed contributions in Spain based on real income
Updated:
Since 2023, self-employed workers in Spain contribute according to what they earn. You choose a provisional base from your forecast and, once the tax agency knows your real income, social security adjusts what you paid.
What counts as income
Contributions depend on your net business income: revenue minus deductible expenses, adding back the contribution itself, less a 7 % allowance for general expenses (3 % for company directors).
Choosing and changing your base
You choose a base when you register and can change it up to six times a year. After you file your income tax return, social security compares it with your real income and claims or refunds the difference.
Reduced rate for new autónomos
New self-employed workers can pay a reduced flat rate during their first 12 months if they meet the requirements, which can be extended if income stays low.
Frequently asked questions
What happens if I earn more than expected?
Social security will claim the difference after the annual adjustment, so it is worth raising your base during the year.
How often can I change my contribution base?
Up to six times a year.