If you’re self-employed in Spain or considering becoming ‘autónomo’ in 2026, there are several important changes to be aware of, from a potential increase in social security fees to the way the Spanish taxman monitors your payments.
The self-employed have it tough in Spain with lots of bureaucracy to deal with, high social security fees to pay and financial uncertainty, and it doesn’t help that every year they face several legislative and tax changes, making the situation even more complicated.
Next year is no different as there are a raft of new changes for the self-employed and small businesses to get their head around. Here we take a look at some of the major ones.
Increase in social security fees
Most autónomos (self-employed) by now are aware that social security fees will likely increase in 2026, just like that have done in previous years. The main issue is that next year, however, the exact amounts haven’t been agreed upon yet. The latest idea from the government is for monthly fees for the lowest income brackets to stay the same and for everyone else to be charged between €3 and €15 extra per month, but no official announcement has been made yet. This puts self-employed workers and small business owners in a tricky situation because they don’t yet know what they’ll have to pay out and therefore cannot set their prices and budget accordingly.
READ ALSO: Spain excludes some self-employed from social security fee hike
Financial institutions to report all transactions by autónomos
Previously, financial institutions such as banks and online payment apps like Bizum were only required to report transactions over €3,000, but from next year that limit will be removed for the self-employed and small business owners. The aim is for the Tax Agency to be able track payments better and compare them against reported income so as to put a stop to tax fraud. For freelancers, it means that you have to be more careful and make sure you have clear distinctions between business payments and personal ones.
READ ALSO: The key changes to bank transfers and money limits in Spain
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Increase in minimum wage
The minimum wage is to increase next year, and although the final amount hasn’t been announced yet, negotiations are currently on the table. According to the latest reports, the government are looking to increase it to around €1,371 per month.
While this doesn’t directly affect self-employed income, it does mean that those autónomos who are small business owners and employ others, will have to pay out more next year. This may mean you’ll have to raise your prices for customers or find other ways to budget for the extra increase. Again it also creates uncertainty, as it’s difficult to create your business plan for the year to come when you don’t know your outgoings.
Preparation for digital invoices
Although the Ministry of Finance confirmed that they would delay the introduction of the new Verifactu digital invoice verification system by one year, it does mean that next year businesses will have to put the necessary adaptations into place. This may mean putting creating new systems, making a new website with digital payments etc. Verifactu will now no longer be mandatory until January 1st, 2027 if you pay corporate tax and July 1st 2027 for the rest.
READ ALSO – GUIDE: How to register as self-employed in Spain
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Financial aid for autónomos in Madrid
The region of Madrid has approved €3 million in aid for those who decide to become self-employed in 2026. The grants will partially cover expenses such as notary and registry fees, administrative services, and procedures related to patent and trademark registration. It also includes help for other common expenses such as those relating to lawyers, insurance payments, as well as water, gas, electricity or internet bills and website design. It is open to all those who are currently unemployed and want to start their own business in 2026. The deadline to apply is three months from when you register as autónomo and you must commit to staying registered as one for a minimum of two years.
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Billing limit for the simplified tax regime hasn’t been extended
Since 2016, governments have allowed professionals with annual income below €250,000, or those issuing invoices to other companies and self-employed individuals for less than €125,000, to pay taxes under the simplified system. Without this extension, the limits drop from €250,000 to €150,000 in the first case, and from €125,000 to €75,000 in the second.
This will mean that approximately 350,000 self-employed workers, mainly in the transport, hospitality and small retail sectors, will be excluded from this personal simplified tax regime in 2026. The simplified tax system allows professionals who handle a high volume of cash to calculate their personal income tax (IRPF) based on an estimate of their sales.
READ ALSO: How self-employed workers in Madrid can pay no social security taxes
New regions join in eliminating social security fees for the newly self-employed
There is a scheme available in some regions, known as cuota cero, which is specifically aimed at helping new autónomos. It means that during your first year of business, the regional government will cover your social security payments for you or you’ll be able to claim 100 percent of them back. In some regions, this is even offered for two years.
Both Madrid and Galicia, have had these grants in place for years and will be continuing them next year. Others, such as the Canary Islands and Castilla-La Mancha, will also be reactivating them in 2026. Currently, Andalusia, Aragón, and Cantabria still have applications open for the scheme, so if you live in one of those regions and are newly self-employed, it could help you out a lot.
