Key Changes for Self-Employed Autonomos in Spain in 2025

Expat Tips Published: 18 March 2025 16:30 CET Updated: 24 April 2025 00:04 CET

In 2025, over three million self-employed (autónomos) workers in Spain are facing important changes that will affect their social security contributions, VAT reporting, and income tax filings. These updates are part of an ongoing effort to make the system fairer and more transparent for self-employed professionals. These reforms directly impact freelancers, sole traders, small-business owners, and digital nomads operating in Spain, so staying updated is essential.

Changes to Social Security Contributions (Autónomos Cuotas 2025)

Since 2023, Spain has been gradually transitioning to an income-based system for social security contributions. In 2025, this system is fully in place, ensuring that autónomos pay according to their actual earnings. The government has categorised contributions into 15 income brackets, meaning self-employed individuals will now pay as follows:

Those earning up to €670 per month: approximately €200 per month.
Those with incomes between €1,700 and €1,900: approximately €294 per month.
High earners making more than €6,000 per month: up to €598 per month.

How often are contributions paid?

Social security contributions for autónomos are paid monthly via direct debit unless otherwise arranged with the TGSS.

For lower-income self-employed workers, this means reduced contributions. Higher earners will see increased payments. The aim is to make the system more balanced and equitable.

New Tax Filing Requirements (Renta Obligations)

Starting in 2025, all self-employed individuals — regardless of income — must file an annual income tax return (Declaración de la Renta). Previously, this was required only for those earning €1,000 or more per year. This change improves tax transparency and aligns with Spain’s push for a more accountable fiscal system.

For guidance, see: How to File an Income Tax Return in Spain

Adjustments to VAT Reporting (IVA Updates)

For autónomos concerned about VAT, there is a major update linked to European Directive 2020/285:

Those invoicing under €85,000/year are now exempt from quarterly VAT declarations.
This reduces administrative burden and simplifies compliance.
Although the directive began in 2024, full implementation took effect in January 2025.

Zero Social Security Contributions in Certain Regions

Canary Islands

New autónomos receive two full years of subsidised social security contributions.
Those earning below minimum wage may qualify for an additional discounted year.

Extremadura

Entrepreneurs can receive up to €960/year in support if they operate for at least two years.

Galicia

The region allocated €9.6 million to subsidise first-year social security payments for new autónomos.

Funding for Digital Transformation (Kit Digital 2025)

Spain’s Kit Digital programme has expanded to include property owners’ associations and civil societies. Eligible applicants can receive support to:

Develop websites
Launch digital marketing campaigns
Improve cybersecurity
Digitise business processes

The application window remains open until October 2025.

Postponed Deadline for Digital Invoicing (Electronic Billing)

Although the Create and Grow Law required businesses to adopt electronic invoicing, compliance deadlines have been extended. Businesses and autónomos earning over €8 million per year now have one additional year to transition.

Social Security Contribution Adjustments

Many autónomos overpaid or underpaid their contributions in 2024 during the transition period. The TGSS is correcting this in 2025:

If you overpaid, you will receive a refund by 30 April 2025.
If you underpaid, monthly quotas will be adjusted.
If there is a deficit, the TGSS may request additional payments.

Self-employed workers will be notified through TGSS telematic systems and DEHÚ. For official guidance, visit: Official TGSS Website

The TGSS also operates a helpline at 91 908 70 67.

What These Changes Mean for Autónomos in 2025

Spain continues to overhaul the autónomo system with the aim of making contributions fairer, simplifying VAT obligations, and encouraging digitalisation. Lower earners will benefit most from the new brackets, while higher earners must adjust to increased quotas.

If you're considering becoming self-employed, read: How to Become Self-Employed in Spain (Autónomo Guide)

You may also find helpful: Non-Resident Tax Rules in Spain (2025)