What does the ?
The flat rate is an incentive for 24 months -the first 12 months from the date of registration- with a fixed fee of 60 euros (if the contribution base is the minimum) or reduction of the 80% (for bases higher than the minimum) , the following six months with a reduction of 50% from the contribution base and the other six months with a reduction of 30%. For the case of men under 30 years of age and women under 35 years of age, a 30% bonus will be applied to them for another 12 months.
What requirements must be fulfilled?
They must meet the requirement of not having been registered as self-employed in the immediately preceding two years, or the immediately preceding three years if they benefited from the flat rate.
Can I then take advantage of the flat rate if I am a self-employed company?
The new self-employed companies have the right to benefit from the flat rate recognized ex officio.
In addition, self-employed companies who meet the requirements may claim the amount they paid in excess to Social Security in the two years that the "flat rate" would have corresponded to them, provided that their registration occurred after September 2016.