An autonomo is a self-employed worker in Spain registered under the RETA (Regimen Especial de Trabajadores Autonomos). Autonomos pay monthly social security contributions plus personal income tax (IRPF) on their net business profit. Since 2023, RETA contributions follow a progressive scale based on real net earnings rather than a freely chosen base.
The combined RETA contribution rate is roughly 31.4% applied to a monthly contribution base that sits within brackets tied to your income. Low earners pay reduced minimum quotas, while higher earners contribute on larger bases up to the legal ceiling.
Example: an autonomo with a contribution base of EUR 1,500 per month pays about 31.4% = EUR 471 monthly, or roughly EUR 5,650 per year in social security, entirely separate from the IRPF due on taxable profit. A newly registered autonomo may instead qualify for the reduced flat tarifa plana quota during the first year.
- RETA rate: ~31.4% of the contribution base
- Income tax: progressive IRPF on net profit
- Startups: reduced tarifa plana available
Model your position with the autonomo calculator, or compare France's micro-entrepreneur and Germany's Freiberufler.