Skip to content
movetospain

Guide: Work & Taxes

How to Choose Your Autonomo Contribution Base in Spain

A practical guide for expats on choosing your Autonomo contribution base in Spain. Covers steps, documents, and timeline planning for 2026.

Updated February 12, 2026
TaxesAutonomoSocial Security

Spain can absolutely improve your quality of life, but bureaucracy and planning mistakes can make this part of the move expensive. This guide covers How to Choose Your Autonomo (self-employed) Contribution Base in Spain so you can select a social-security contribution level that balances cash flow and long-term coverage.

Last reviewed on February 11, 2026. Rules, office criteria, and processing times can change. Confirm current requirements with official sources before filing or paying fees.

Clear promise

By the end of this guide, you should be able to make a confident go/no-go decision and execute the next steps without guessing.

Quick reality check

This path is usually a good fit if:

  • You want to quantify tax impact before committing to a city or visa path.
  • You prefer compliance-first planning over paying to fix late filings.

This path is harder if:

  • You have cross-border income, pensions, or assets with mixed tax treatment.
  • You are moving mid-year and your tax residence may split across countries.

Decision questions to answer first

  • What income range should your contribution base track this year?
  • How much monthly variability can your business absorb safely?
  • What tradeoff are you making between short-term cash and benefits?

Step-by-step main guidance

1. Project realistic income bands for the next 12 months.

2. Model contribution impact under conservative, base, and optimistic cases.

3. Choose a base that preserves liquidity during weak months.

4. Set reminders for allowed adjustment windows.

5. Reassess after each quarter with updated income data.

Costs, timing, and required documents

Use these ranges for planning, not as guarantees:

  • Data collection and classification: 1 to 4 weeks for most households.
  • Advisor review and planning model: 1 to 3 weeks depending on complexity.
  • First filing cycle in Spain: quarterly and annual deadlines require calendar setup.

Core documents to prepare:

  • Current revenue forecast and monthly expense model.
  • Recent contribution records and payment history.
  • Benefit priorities (sick leave, retirement, parental cover) in writing.
  • Any planned base adjustment windows for the current year.
  • Advisor notes documenting rationale for chosen base.

Common mistakes and how to avoid them

  • Choosing a base from optimistic revenue without downside planning.
  • Ignoring how contribution choice interacts with personal risk coverage needs.
  • Confusing immigration residency dates with tax residency rules.

Final action plan: what to do this week

  1. Build three revenue scenarios for the next 12 months.
  2. Quantify monthly contribution impact under each scenario.
  3. Choose an initial base with documented rationale.
  4. Schedule a quarterly review cycle for adjustments.

Related guides