Evolution of Self-Employed Contributions in Spain: Everything You Need to Know
Self-employed contributions have experienced significant changes in recent years, especially with the implementation of the new progressive system. In this article, we explain everything you need to know about the evolution of contributions, new rates, and available bonuses for entrepreneurs.
What are Self-Employed Contributions?
Self-employed contributions are the contributions that self-employed workers must make to Social Security. These contributions guarantee coverage for benefits such as retirement, temporary disability, maternity, and healthcare.
Unlike employees, self-employed workers must calculate and pay their own contributions monthly, which requires careful financial planning.
Historical Evolution of Contributions
Until 2023, self-employed contributions were calculated on a fixed minimum base, regardless of actual income. This represented a disproportionate burden for self-employed workers with low incomes.
The new progressive system, implemented in 2023, introduces greater equity by linking contributions to the actual income of the self-employed worker.
Flat Rate for New Self-Employed Workers
The flat rate allows new self-employed workers to pay only €60 during their first 12 months of activity, facilitating the start of their entrepreneurial activity.
This bonus extends to 24 months for young people under 30 and women under 35, promoting entrepreneurship among these groups.
Bonuses and Exemptions
There are various bonuses for specific groups, such as self-employed workers in rural areas, associated work cooperatives, and self-employed workers who hire their first employee.
There are also temporary exemptions for self-employed workers who experience significant losses or reductions in their income.
How to Declare Income
Self-employed workers must declare their income quarterly through forms 130 or 131, and annually with their income tax return.
It is essential to maintain rigorous control of income and expenses to optimize contributions and take advantage of all available deductions.
Changes in 2025 and Future Prospects
The progressive system is expected to consolidate, with possible adjustments to income brackets and corresponding contributions.
New bonuses are also expected for self-employed workers who invest in digitalization and sustainability.
Legal Advice for Self-Employed Workers
It is essential to have specialized legal advice to optimize the tax structure and take advantage of all available bonuses.
It is also important to regularly review the tax situation and adapt to regulatory changes.
Practical Cases
A self-employed worker with annual income of €15,000 will pay approximately €200 monthly in contributions, while one with €50,000 will pay around €400.
These examples illustrate the progressivity of the new system and the importance of planning income.
Conclusions and Recommendations
The new progressive contribution system represents a significant advance towards greater tax equity for self-employed workers.
It is essential to stay informed about regulatory changes and take advantage of all available bonuses to optimize the tax situation.