Yes — if you are registering as autónomo for the first time (or after a 2-year gap), you qualify for the Cuota Reducida: €88.64/month for the first 12 months instead of the standard €205.88 to €607.31. The single condition that disqualifies most people: having been registered in RETA at any point in the previous 2 years. Miss that, or forget to apply it at registration, and you pay full rates from day one with no way to recover the discount. Sits alongside the autónomo guide and the Social Security registration walk-through.
Quick answer
Rate: €88.64/month for months 1-12 (Cuota Reducida, also known as tarifa plana). Updated under RDL 16/2025: €80 base + 0.9% MEI.
Extension: months 13-24 at the same €88.64 rate if your net income in year 1 stayed below the SMI (€1,184/month in 2026, i.e. under €14,208/year). Must be requested before month 12 ends — not automatic.
Main disqualifier: any RETA registration in the previous 2 calendar years (3 years if you previously claimed the discount).
Applied once, at registration: cannot be claimed retroactively. If you miss it at the RETA registration step, it is gone.
Year 1 saving vs minimum standard cuota: approximately €1,407 (€117.24/month x 12 months).
What the reduced rate is
The Cuota Reducida (widely known by its older name, Tarifa Plana) is a legal discount applied to your RETA contribution — the mandatory monthly Social Security payment every autónomo makes. It is not a grant. It replaces the income-band rate with a fixed flat fee for a defined period.
Without it, contributions in 2026 range from €205.88/month (lowest income band) to €607.31/month (highest). With the Cuota Reducida, you pay €88.64 regardless of income. The discount covers Social Security only. IRPF and VAT obligations are unchanged — you still file quarterly returns based on actual earnings.
The scheme has existed since 2013. The 2023 real-income contribution reform overhauled RETA but kept the Cuota Reducida. The 2026 rate of €88.64 reflects the updated MEI surcharge of 0.9% under RDL 16/2025. Full contribution table at autónomo Social Security contributions.
How much you pay with the reduced rate
Months 1-12: €88.64/month (Cuota Reducida / tarifa plana), no income condition.
Months 13-24 (extension): €88.64/month continues if net income in year 1 was below the SMI. Must be requested through Importass before month 12 ends.
From month 25 (or month 13 without extension): standard income-band rate, minimum €205.88/month for the lowest bracket.
Saving months 1-12 vs minimum standard cuota: approximately €1,407 (€117.24/month x 12).
Total saving months 1-24 if extended: approximately €2,814.
Total saving in year 1 versus the minimum standard cuota: approximately €1,407. If you would have been on a higher income band, the saving is larger. For the full cost breakdown after the reduced period, see autónomo costs.
Requirements to qualify
All of these must be true at the moment of RETA registration:
You have not been registered in RETA at any point in the previous 2 full calendar years (or 3 years if you previously benefited from the Cuota Reducida).
You have no outstanding debts with TGSS (Seguridad Social) at the time of registration.
You have no outstanding debts with AEAT (Tax Agency) at the time of registration.
You select the Cuota Reducida at the moment of the RETA registration — not before, not after. There is no retroactive application.
Your activity is registered at AEAT (Modelo 036) on the same day as or before the RETA registration.
Company directors registering as autónomos societarios can also qualify as long as the same five conditions are met.
Who can benefit and who cannot
Qualifies:
First-time autónomos registering for the first time in Spain.
Former autónomos returning after a gap of more than 2 full calendar years since last deregistration (or more than 3 years if they previously claimed the discount).
Company directors (autónomos societarios) who meet all five conditions above.
Autónomos in pluriactividad (simultaneously employed and self-employed) who meet the registration gap requirement.
Does not qualify:
Anyone who was registered in RETA at any point in the last 2 calendar years, even for one day.
Anyone with outstanding debts with TGSS or AEAT at the time of registration.
Anyone trying to apply after the RETA registration date — the discount cannot be added retroactively.
Anyone who already claimed the Cuota Reducida within the last 3 years.
How to apply
The Cuota Reducida is applied at the RETA registration step, not before and not after. There is no standalone application form.
Confirm eligibility: check your RETA registration history on Importass. Any gap shorter than 2 full calendar years disqualifies you.
Clear any outstanding debts with TGSS and AEAT before registering. Even a small overdue amount blocks the discount.
File Modelo 036 at AEAT first (activity registration and census declaration). This must be submitted on the same day as or before the RETA step.
Register with RETA on the TGSS Importass platform. At the contribution section, select “Cuota Reducida” (tarifa plana). Do not skip this step — there is no way to apply it after the registration is submitted.
Confirm the direct debit IBAN is correct and the mandate is active. A failed first payment permanently cancels the discount.
For the second-year extension (months 13-24): request it through Importass before your first year ends. TGSS verifies your IRPF filing to confirm net income stayed below the SMI. If you do not apply, you automatically enter the standard income-band system at month 13 even if you meet the income condition.
If you would rather not manage the steps yourself, renn registers your autónomo end-to-end and applies the Cuota Reducida before the timing window closes.
Duration and extensions
Months 1-12: €88.64/month, no minimum income required, no conditions to maintain.
Months 13-24 (optional extension): same €88.64 rate, conditional on net annual income in year 1 being below the SMI (€14,208 for 2026). Must be requested through Importass before month 12 ends — it is not granted automatically.
Month 25 onwards (or month 13 if not extended): standard RETA income-band rate applies. Minimum €205.88/month for the lowest bracket. You can adjust your declared income band up to 6 times per year.
After claiming the discount: a 3-year gap (not 2) is required before you can claim the Cuota Reducida again upon re-registration.
What happens after the reduced period
When the Cuota Reducida ends, your contribution switches to the standard income-band rate automatically on the first day of the following month.
What to prepare before the transition:
Review your net income and select the income band that best reflects your projected earnings. The lowest band (under €670/month net) gives a cuota of €205.88/month.
Update the IBAN and direct debit details on Importass if you have changed banks since registration.
Budget for the step-up: minimum €205.88/month from day one after the Cuota Reducida ends. For higher earners the jump is larger.
Confirm with your gestoría that the band transition is registered correctly on TGSS to avoid a missed or bounced payment in the first month at standard rates.
Remember you can adjust your income band up to 6 times per year if your earnings change significantly.
Common mistakes
Applying after RETA registration: the Cuota Reducida cannot be added retroactively. The selection must be made during the initial registration step on Importass.
Registering at TGSS before AEAT: the RETA alta must follow or match the AEAT activity registration date. Filing in the wrong order creates an administrative misalignment.
Missing a monthly payment: even one failed RETA direct debit permanently cancels the Cuota Reducida. There is no reinstatement route. Confirm your IBAN is correct and funds are available before each debit date.
Not requesting the year 2 extension: the extension is not automatic. If you do not apply through Importass before month 12, you enter the standard rate at month 13 even if your income was below the SMI.
Assuming the discount reduces IRPF: the Cuota Reducida only covers Social Security contributions. Quarterly Modelo 130 (IRPF advance) and Modelo 303 (IVA) are based on actual income and are unaffected.
Using the old rate of €87.6: the correct 2026 figure is €88.64/month (€80 base + 0.9% MEI, RDL 16/2025).
Verifactu and invoicing software
Verifactu (Royal Decree 1007/2023) is the mandatory certified invoicing standard that applies to all autónomos and businesses from 1 July 2027. Every invoice must be created by a certified system (SIF) that hash-chains records, attaches a QR code, and can transmit data to the AEAT in real time.
What this means in practice:
Word templates, basic Excel files, and non-certified PDF tools do not meet the requirement after the deadline.
Every invoice must carry a QR code and a cryptographic hash that prevents post-issuance edits.
Using non-certified software after 1 July 2027 carries a fine of up to €50,000 per year.
Certified options include renn, Holded, Quipu, and FacturaScripts (free, self-hosted).
If you are choosing invoicing software now, pick a Verifactu-compliant tool so you do not need to migrate later. See the Verifactu guide for the full technical detail.
FAQ
Is Tarifa Plana the same as Cuota Reducida? Yes. “Tarifa Plana” is the colloquial name used before the 2023 reform. The official current term is Cuota Reducida. The benefit is the same.
Can I get the discount if I was autónomo more than 2 years ago? Yes, as long as more than 2 full calendar years have passed since your last RETA deregistration — and 3 years if you previously claimed the discount. Social Security checks this automatically from its records.
Does the Cuota Reducida apply if I work part-time as autónomo? Yes. Hours worked do not affect eligibility. Even a few freelance hours a week qualify at €88.64/month. More on this at part-time self-employed.
What if my bank payment fails and I miss a month? Contact TGSS immediately. Even if the overdue amount is paid, the Cuota Reducida is permanently cancelled once a payment is missed. There is no reinstatement route.
Do I need to declare income to keep the discount in year 1? No minimum income is required during months 1-12. For the second-year extension, your annual net income in year 1 must have stayed below the SMI (€14,208 in 2026).
Can a company director (autónomo societario) get the reduced rate? Yes, if the company director meets the same conditions: no RETA registration in the previous 2 years, no outstanding debts, and the discount is selected at the moment of registration.
Bottom line
The Cuota Reducida saves new autónomos approximately €1,407 in year 1 and potentially another €1,407 in year 2 if income stays below the SMI. It is applied once, at the moment of RETA registration, and cannot be recovered if missed. Before filing: confirm no debts with TGSS or AEAT, submit Modelo 036 at AEAT first, then register at RETA the same day with the Cuota Reducida selected. Request the second-year extension before month 12. If you want the registration handled correctly, renn registers your autónomo end-to-end and applies the discount before the timing window closes.
