Resumen rápido
Since the RETA reform, the self-employed in Spain contribute according to their real net income: you choose brackets based on expected income and it's reconciled the following year with the tax return. The contribution base determines the monthly fee and future benefits. You can check your registered periods in the work-life report.
Datos rápidos
- Scheme
- RETA (self-employed)
- System
- Contribution by real net income
- Reconciliation
- Following year, with the tax return
- Where to see registration
- Work-life report
The real-income contribution system
After the RETA reform, the self-employed contribute based on their real net income. Instead of freely choosing almost any base, you select the one matching the bracket of your expected income.
How it works, briefly
- Estimate your annual net income.
- Choose a base within the matching bracket; that base sets your monthly fee.
- The following year, Social Security reconciles with your real income (from the tax return): overpaid is refunded, underpaid is topped up.
Why your base matters
The base sets not only what you pay but also your future benefits (incapacity, pension, cessation of activity). A very low base reduces the fee but also your coverage.
Where to see your data
Your RETA registrations appear in the work-life report. For the detail of bases and fees, use Import@ss.
Want your work-life report to review your self-employed periods? GovEasy downloads it for you.
Preguntas frecuentes
How is the self-employed fee calculated now?
Under the real-income system, you choose a base within the bracket matching your expected net income. That base sets your monthly fee and is reconciled the following year once your real income is known.
Can I change my contribution base?
Yes. The rules allow changing the base several times a year to match how your income evolves. Review it if your activity rises or falls.
Where do I check my self-employed periods?
Your RETA registrations and deregistrations appear in the work-life report. For the detail of bases and fees, check your contribution data on Import@ss.
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