Real Decreto-Ley 13/2022 replaced the long-standing flat-rate autónomo social-security contribution with a 15-band income-based contribution system from 1 January 2023. Low-income self-employed benefit; high-income autónomos face higher contributions. Gradual transition running through 2032.
All self-employed workers in Spain — including DAFT-style permit holders structured as autónomos.
Primary: BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗
Corroborating: Tesoro Público (Spanish Treasury) ↗
Verified 2026-04-19 · methodology · report a correction