Cuota Cero in the Balearics: Support for New Autonomos

If you go self-employed on Mallorca, you pay contributions to the Seguridad Social from the very first month. The Balearic Cuota Cero gives you exactly that money back: the Govern refunds new autonomos the full contributions of the first year, the second year too as long as your profit stays below the minimum wage, and half of the third year. The catch is the application window. It opens for only a few weeks each year, in 2026 from May 10 to June 10. How the scheme works, who gets it, and how to prepare for the next round is what this post is about. For an overview of all grants for the self-employed, see the guide on grants and subsidies.

What the Cuota Cero is

The Cuota Cero is a support scheme run by the Balearic regional government that refunds newly self-employed people the social security contributions they have already paid: in full in the first year, in full in the second year if income is low, and half in the third year up to a maximum of 175 EUR per month. It is a refund, not a waiver of contributions.

The scheme builds on the national Tarifa reducida, often called the Tarifa plana. Anyone who registers as an autonomo in Spain for the first time and was not self-employed in the 24 months before pays a reduced flat rate of 80 EUR per month for the first twelve months instead of the income-based contribution. If net profit stays below the minimum wage, the reduced rate is extended up to month 24. The details are set out by the Seguridad Social; you apply for it directly when you register as an autonomo.

The Balearics add another layer on top with the Cuota Cero: whatever you transferred to the Seguridad Social despite the Tarifa reducida, the Govern gives back to you. The result is that social security costs you nothing in the first one to two years. How registering as self-employed works overall is covered in the guide Working as an Autonomo in Spain.

How much money is involved

The amounts depend on which contribution year you are in:

At a reduced rate of 80 EUR, that adds up to a good 4,000 EUR over three years. You only get the third year if you actually had the reduced rate in the first two years.

The figures for the current round: for 2026 the Govern allocated 1.59 million EUR to the Cuota Cero, refunding contributions that fell due between March 1, 2024 and April 30, 2026. By the end of July 2026, 765 autonomos in the Balearics had received the grant.

Requirements

The conditions are manageable, but every single one is checked:

The most common stumbling block in practice: the reduced rate was not requested at registration. Without it the Cuota Cero has no basis, because it is exactly that rate which gets refunded. So check this before you submit the alta. How going self-employed on the island works in concrete terms is also described in the post Freelancing on Mallorca: Registering as Autonomo.

The application: how it works

A gestoria will usually handle the application for a fee somewhere between a low two-figure and a mid three-figure amount, often bundled with your regular bookkeeping. Given the size of the refund, that pays for itself quickly, especially if your Spanish is not yet up to administrative forms. What to look for when choosing one is covered in the guide Finding a Gestoria on Mallorca.

Frequently asked questions

Can I still apply for the Cuota Cero for 2026?

No, the window ran from May 10 to June 10, 2026. The scheme has, however, been relaunched every year in recent years. If you started in 2025 or 2026, keep your contribution statements and watch for the Govern's announcements from spring onwards.

Do I have to pay the contributions myself first?

Yes. The Cuota Cero is a retroactive refund of contributions already paid, not a waiver. You keep paying the reduced rate of 80 EUR per month to the Seguridad Social and get the money back from the Govern once your application is approved.

Does the grant also apply to an SL?

No. Only individuals in the RETA or in the first contribution group of the special regime for seafarers are eligible. If you set up a Sociedad Limitada straight away and register as a director-autonomo, you do not qualify.

Conclusion

For founders on Mallorca, the Cuota Cero is one of the few grants that does not require complicated project applications: pay your contributions, collect the proof, apply in spring. Over three years it adds up to a good 4,000 EUR, and almost anyone who is starting fresh and debt-free meets the conditions. Two things are decisive: request the Tarifa reducida right at registration, and do not miss the short application window. If you keep both in mind, the rest is form-filling routine, with a gestoria at your side if needed.