Employed and an autónomo at the same time
Pluriactividad means combining a job as an employee with activity as an autónomo. They are two different relationships.
The salary does not lower modelo 130
The salary you earn as an employee is not deducted on modelo 130. That form comes from the profit of the economic activity. The payslip has its own withholding on employment income, separate from the invoices you issue as an autónomo.
- You can be employed and registered as an autónomo.
- The salary does not reduce modelo 130.
- Payslip withholding is not the withholding on your invoices.
Pluriactividad and the flat rate
Social Security may apply a quota reduction for pluriactividad. That reduction is incompatible with the flat rate mentioned in the app’s orientative text. The exact percentage is published by Social Security: do not set it from here. The app does not calculate that quota.
Common questions
Does my salary reduce the modelo 130 payment?
No. Modelo 130 is calculated from the activity’s profit. The salary you earn does not lower it.
Can I combine the pluriactividad reduction and the flat rate?
No. In the app’s orientative text they are incompatible. Social Security sets the reduction percentage, not this page.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.