Amount of the flat rate for the self-employed in 2024
The entry into force of the new contribution system for the self-employed/freelancer – autonomo based on their real income brought about an important change in the flat rate for the self-employed in Spain.
Flat rate health insurance/Social Security taxes.
Thus, the flat rate for the self-employed has become 80 euros for the first 12 months of activity, regardless of the self-employed worker’s income.
And in the following 12 months, the self-employed can continue to pay the 80 euros monthly fee as long as their net income is below the Minimum Interprofessional Wage (SMI).
To make this extension effective, you will have to apply to the Social Security through Importass. In case you do not have a great control or, for example, you do not have your electronic certificate, Tax and Law Spain can help you to obtain it and we can also give you a live consultation on how to access and know first hand all this information.
It is important to know that all applications for extension must be accompanied by a declaration that the net income expected to be obtained will be lower than the current minimum wage (SMI) in Spain.
The Minimum Interprofessional Wage (SMI).
The Minimum Interprofessional Wage (SMI) 2023 is 15,120 euros per year. The Minimum Interprofessional Wage (SMI) 2024 has not yet been established.
And once the 80-euro flat rate period has elapsed, the self-employed will be included in the new contribution system based on their real income.
Thank you for reading this post, if you think we have been able to help you or if you still have any questions, you can always contact me via WhattsApp (+49 1520 8381499) or e-mail (erica@taxandlawspain.com).
