If you are moving to Spain as a freelancer (or a “Contractor” using the Digital Nomad Visa), you have probably heard the magic number: €80.
“Don’t worry,” the forums say. “You just pay €80 a month for social security.”
In 2026, this advice is dangerous half-truth.
The Spanish Social Security system (Seguridad Social) has fully transitioned to the “Real Income” model (Cotización por Ingresos Reales).
For high-earning digital nomads, the days of cheap coverage are numbered. Here is the exact financial breakdown for your business plan this year.
Phase 1: The “Honeymoon” (Year 1)
If this is your first time registering as an Autónomo in Spain, you qualify for the Tarifa Plana (Flat Rate).
However, in 2026, it is no longer exactly €80. The government has increased the MEI (Mecanismo de Equidad Intergeneracional)—a tax to pay for boomer pensions—to 0.9%.
- Base Rate: €80.00
- MEI Surcharge: +€8.64 (approx)
- Total Monthly Cost: ~€88.64
The “Cuota Cero” Bonus: If you register in Madrid or Andalusia, keep your receipts. These regional governments subsidize this cost 100%. You pay the €88.64 monthly, and at the end of the year, you apply for a full refund (approx €1,060).
Phase 2: The “Reality Check” (Year 2 onwards)
This is where nomads get blindsided.
The Tarifa Plana can be extended to Year 2, BUT only if your net income is below the SMI (Minimum Wage, approx €1,323/month).
If you are a tech worker earning €50k, €80k, or €120k, you will lose the Flat Rate on Day 1 of Year 2.
You will fall into the “General Regime,” where your fee is based on your Net Monthly Income (Invoices minus Deductible Expenses).
The 2026 High-Earner Brackets
If you net more than €6,000/month, you are in the top bracket (Tramo 12). Here is your new bill:
| Net Income | Minimum Base | Monthly Quota (What you pay) |
|---|---|---|
| €1,700 - €1,850 | € |
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