Asked about Spanish self-employed social contributions (cuota de autonomos / RETA).
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Quick reference table
| Field | Value | |---|---| | Country | Spain | | Primary Legislation | LGSS; Real Decreto-ley 13/2022 (income-based system) | | Supporting Legislation | Orden PJC/178/2025 (2025 rates); Ley 20/2007 (Estatuto Trabajo Autonomo); Ley 35/2006 IRPF | | Tax Authority | Tesoreria General de la Seguridad Social (TGSS) | | Currency | EUR only | | Total contribution rate (2025) | 31.40% | | Tarifa plana (new autonomos) | EUR 80/month (first 12 months) | | Payment frequency | Monthly (last business day of current month) | | Payment method | Domiciliacion bancaria (direct debit) -- mandatory | | 15 income tranches | Tranche 1 (<=EUR 670/mo) to Tranche 15 (>EUR 6,000/mo) | | Maximum base (2025) | EUR 4,909.50/month | | Autonomo societario minimum | EUR 1,000.00/month | | Base change windows | 6 per year (Feb, Apr, Jun, Aug, Oct, Dec) | | Regularisation | Automatic after IRPF filing | | Contributor | Open Accountants | | Validated by | Pending -- requires sign-off by qualified asesor fiscal | | Validation date | Pending |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown persona fisica vs societario | Ask -- minimum base rules differ | | Unknown net income estimate | STOP -- income estimate required for tranche | | Unknown whether first-time autonomo | Ask -- tarifa plana eligibility | | Unknown 7% vs 3% deduction | Apply 7% (persona fisica default); 3% for societarios |
R-ES-SC-1 -- Disability regimes
Trigger: client has disability affecting contribution rates. Message: "Disability contribution regimes require case-specific TGSS assessment. Escalate."
R-ES-SC-2 -- Cross-border posted workers
Trigger: client posted from another EU country. Message: "EU social security coordination applies. Escalate."
R-ES-SC-3 -- Mutuas MATEPSS specifics
Trigger: client asks about specific Mutua benefits or coverage details. Message: "Mutua-specific benefit calculations are out of scope. Contact the relevant Mutua."
Quick reference table
| Field | Value |
|---|---|
| Country | Spain |
| Primary Legislation | LGSS; Real Decreto-ley 13/2022 (income-based system) |
| Supporting Legislation | Orden PJC/178/2025 (2025 rates); Ley 20/2007 (Estatuto Trabajo Autonomo); Ley 35/2006 IRPF |
| Tax Authority | Tesoreria General de la Seguridad Social (TGSS) |
| Currency | EUR only |
| Total contribution rate (2025) | 31.40% |
| Tarifa plana (new autonomos) | EUR 80/month (first 12 months) |
| Payment frequency | Monthly (last business day of current month) |
| Payment method | Domiciliacion bancaria (direct debit) -- mandatory |
| 15 income tranches | Tranche 1 (<=EUR 670/mo) to Tranche 15 (>EUR 6,000/mo) |
| Maximum base (2025) | EUR 4,909.50/month |
| Autonomo societario minimum | EUR 1,000.00/month |
| Base change windows | 6 per year (Feb, Apr, Jun, Aug, Oct, Dec) |
| Regularisation | Automatic after IRPF filing |
| Contributor | Open Accountants |
| Validated by | Pending -- requires sign-off by qualified asesor fiscal |
| Validation date | Pending |
Read this whole section before computing or classifying anything.
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown persona fisica vs societario | Ask -- minimum base rules differ |
| Unknown net income estimate | STOP -- income estimate required for tranche |
| Unknown whether first-time autonomo | Ask -- tarifa plana eligibility |
| Unknown 7% vs 3% deduction | Apply 7% (persona fisica default); 3% for societarios |
Minimum viable -- type (persona fisica or societario), estimated monthly net income (rendimientos netos), and whether first registration.
Recommended -- bank statements showing TGSS debits, date of alta, prior RETA registration history, IRPF declaration.
Ideal -- complete IRPF data, TGSS Informe de Bases de Cotizacion, alta/baja history.
This is the deterministic pre-classifier for bank statement transactions related to RETA contributions.
TGSS direct debits (monthly cuota)
| Pattern | Treatment | Notes |
|---|---|---|
| TGSS, TESORERIA GENERAL | EXCLUDE -- RETA cuota | Monthly autonomo contribution |
| SEGURIDAD SOCIAL, SS | EXCLUDE -- RETA cuota | Alternative description |
| CUOTA AUTONOMOS | EXCLUDE -- RETA cuota | Explicit cuota reference |
| RETA, REG ESP TRAB AUTONOMOS | EXCLUDE -- RETA cuota | Regime name reference |
| DOMICILIACION TGSS | EXCLUDE -- RETA cuota | Direct debit description |
Regularisation payments
| Pattern | Treatment | Notes |
|---|---|---|
| TGSS REGULARIZACION | EXCLUDE -- RETA regularisation | Additional cuotas demanded after IRPF filing |
| TGSS COMPLEMENTO | EXCLUDE -- RETA adjustment | Adjustment to provisional base |
TGSS refunds
| Pattern | Treatment | Notes |
|---|---|---|
| TGSS DEVOLUCION | EXCLUDE -- RETA refund | Refund of excess cuotas |
| TGSS REINTEGRO | EXCLUDE -- RETA refund | Same |
Tarifa plana payments
| Pattern | Treatment | Notes |
|---|---|---|
| TGSS (amount ~EUR 80) | EXCLUDE -- tarifa plana cuota | Consistent EUR 80/month = tarifa plana |
Tax authority patterns
| Pattern | Treatment | Notes |
|---|---|---|
| AEAT, AGENCIA TRIBUTARIA | EXCLUDE -- income tax/VAT | Not social contributions |
| HACIENDA | EXCLUDE -- tax | Not RETA |
| IVA, IRPF (tax reference) | EXCLUDE -- tax | Not RETA |
Employee social security patterns
| Pattern | Treatment | Notes |
|---|---|---|
| TGSS REGIMEN GENERAL | EXCLUDE -- employee SS | Employer's obligation for employees, not the autonomo's own RETA |
| TC1, TC2 (payroll references) | EXCLUDE -- payroll SS | Employer obligations |
Six bank statement classifications for a hypothetical Spanish self-employed web developer.
Input line:
30.04.2025 ; TGSS TESORERIA GENERAL ; ADEUDO ; CUOTA AUTONOMOS ABR 2025 ; -425.85 ; EUR
Reasoning: Matches "TGSS" + "CUOTA AUTONOMOS" (pattern 3.1). Amount EUR 425.85 = Tranche 10 minimum base (EUR 1,356.21) x 31.40%. Monthly RETA cuota for April 2025, debited on last business day of April. Exclude from VAT.
Classification: EXCLUDE -- RETA cuota. 100% deductible as gasto deducible in IRPF.
Input line:
31.03.2025 ; TGSS ; ADEUDO ; CUOTA TARIFA PLANA MAR ; -80.00 ; EUR
Reasoning: Matches "TGSS" (pattern 3.1). Amount EUR 80.00 = tarifa plana flat rate. New autonomo in first 12 months. Covers all contingencies.
Classification: EXCLUDE -- tarifa plana RETA cuota. Deductible (EUR 80 x 12 = EUR 960/year).
Input line:
25.09.2025 ; TGSS REGULARIZACION ; ADEUDO ; COMPLEMENTO CUOTAS 2024 ; -2,413.54 ; EUR
Reasoning: Matches "TGSS REGULARIZACION" (pattern 3.2). After 2024 IRPF filing, TGSS determined actual income placed the autonomo in a higher tranche than the provisional base used. This is the additional cuotas demanded. Due by last day of month following notification.
Classification: EXCLUDE -- RETA regularisation demand. Deductible in 2025 (year paid, not 2024).
Input line:
15.10.2025 ; TGSS DEVOLUCION ; ABONO ; DEVOLUCION CUOTAS 2024 ; +1,907.45 ; EUR
Reasoning: Matches "TGSS DEVOLUCION" (pattern 3.3). TGSS refunding excess cuotas because actual income was in a lower tranche. This is a CREDIT. Taxable as income in the IRPF year received (2025).
Classification: EXCLUDE from VAT. Taxable income in 2025 IRPF (refund of previously deducted cuotas).
Input line:
20.04.2025 ; AGENCIA TRIBUTARIA ; ADEUDO ; PAGO FRACCIONADO IRPF ; -1,500.00 ; EUR
Reasoning: Matches "AGENCIA TRIBUTARIA" (pattern 3.5). This is a quarterly IRPF instalment (pago fraccionado), NOT a social contribution. Do not classify as RETA.
Classification: EXCLUDE -- income tax. NOT RETA.
Input line:
30.04.2025 ; TGSS REGIMEN GENERAL ; ADEUDO ; SS EMPLEADOS ABR ; -2,800.00 ; EUR
Reasoning: Matches "TGSS REGIMEN GENERAL" (pattern 3.6). This is the employer's social security obligation for their employees under the General Regime. It is NOT the autonomo's own RETA cuota.
Classification: EXCLUDE -- employer SS for employees. Not the autonomo's personal RETA contribution.
Tabla Reducida (Tranches 1-3) and Tabla General (Tranches 4-15).
Tabla Reducida (Tranches 1-3)
| Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) |
|---|---|---|---|
| 1 | <= 670 | 653.59 | ~200 |
| 2 | 670.01-900.00 | 718.95 | ~220 |
| 3 | 900.01-1,125.90 | 849.67 | ~260 |
Tabla General (Tranches 4-15)
| Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) |
|---|---|---|---|
| 4 | 1,125.91-1,300.00 | 950.98 | ~291 |
| 5 | 1,300.01-1,500.00 | 960.78 | ~294 |
| 6 | 1,500.01-1,700.00 | 960.78 | ~294 |
| 7 | 1,700.01-1,850.00 | 1,143.79 | ~350 |
| 8 | 1,850.01-2,030.00 | 1,209.15 | ~370 |
| 9 | 2,030.01-2,330.00 | 1,274.51 | ~390 |
| 10 | 2,330.01-2,760.00 | 1,356.21 | ~415 |
| 11 | 2,760.01-3,190.00 | 1,437.91 | ~440 |
| 12 | 3,190.01-3,620.00 | 1,519.61 | ~465 |
| 13 | 3,620.01-4,050.00 | 1,601.31 | ~490 |
| 14 | 4,050.01-6,000.00 | 1,732.03 | ~530 |
| 15 | > 6,000.00 | 1,928.10 | ~590 |
Contribution rate breakdown (2025)
| Concept | Rate |
|---|---|
| Contingencias comunes | 28.30% |
| Contingencias profesionales | 1.30% |
| Cese de actividad | 0.90% |
| Formacion profesional | 0.10% |
| MEI | 0.80% |
| Total | 31.40% |
Trigger: Client works as employee (Regimen General) and self-employed (RETA) simultaneously. Issue: Must pay into both regimes. Reduction in RETA base may apply if combined contributions exceed thresholds. Potential 50% refund of excess. Action: Flag for reviewer -- case-specific calculation required.
Trigger: Client aged 47+ wants specific base election. Issue: Transitional provisions from pre-2023 system may restrict base choice. Action: Flag for reviewer.
Trigger: TGSS demands significant additional cuotas (estimated tranche far below actual). Issue: Payment due by last day of month following notification. Aplazamiento possible. Action: Flag for reviewer to advise on aplazamiento and whether income estimate was reasonable.
Trigger: Client registers mid-month. Issue: First month cuota pro-rated from date of alta. Tarifa plana runs from exact alta date, not first of month. Action: Confirm exact alta date.
Trigger: First-year income exceeded SMI. Issue: Extension denied. From month 13, full tranche-based cuota applies. Action: Confirm income level and transition to full cuota.
SPAIN RETA CONTRIBUTIONS -- WORKING PAPER Client: [name] Tax Year: [year] Prepared: [date]
INPUT DATA Type: [Persona fisica / Autonomo societario] Gross annual revenue: EUR [] Deductible expenses: EUR [] Net income before deduction: EUR [] Generic deduction (7%/3%): EUR [] Net income for RETA: EUR [] Monthly net: EUR [] Applicable tranche: [] Tarifa plana eligible: [YES/NO] Date of alta: []
CUOTA COMPUTATION Chosen base (min of tranche): EUR [] Rate: 31.40% Monthly cuota: EUR [] Annual cuota (12 months): EUR [____]
OR TARIFA PLANA Monthly cuota: EUR 80.00 Annual (12 months): EUR 960.00
REGULARISATION ESTIMATE Actual tranche (post-IRPF): [] Actual min base: EUR [] Difference per month: EUR [] Annual adjustment: EUR [] Direction: [DEMAND / REFUND]
IRPF DEDUCTIBILITY Total cuotas paid: EUR [] Deductible as gasto deducible: EUR []
REVIEWER FLAGS [List any Tier 2 flags]
TGSS direct debits:
Regularisation payments:
Refunds:
Key identification tips:
If the client provides only a bank statement:
Net income example
| Item | EUR |
|---|---|
| Gross annual revenue | 48,000 |
| Deductible expenses | 12,000 |
| Net before deduction | 36,000 |
| 7% generic deduction | 2,520 |
| Net for RETA | 33,480 |
| Monthly | 2,790 |
| Tranche | 11 (EUR 2,760.01-3,190.00) |
| Min base | EUR 1,437.91 |
| Min cuota | ~EUR 451/month |
Persona fisica, monthly net EUR 2,100. -> Tranche 9. Min base EUR 1,274.51. Cuota: EUR 400.20/month.
New autonomo, tarifa plana. -> EUR 80/month for 12 months.
Societario, monthly net EUR 800. -> Societario minimum EUR 1,000. Cuota: EUR 314/month.
High earner, monthly net EUR 8,000. -> Tranche 15. Min base EUR 1,928.10. Cuota: EUR 605.42/month.
Regularisation underpaid: chose Tranche 5 (EUR 960.78), actual Tranche 13 (EUR 1,601.31). -> Additional EUR 201.13/month = EUR 2,413.54/year.
Regularisation overpaid: chose Tranche 10 (EUR 1,356.21), actual Tranche 3 (EUR 849.67). -> Refund EUR 158.95/month = EUR 1,907.45/year.
Net income calc: EUR 60,000 gross, EUR 15,000 expenses. -> EUR 41,850 after 7%. Monthly EUR 3,487.50. Tranche 12. Min cuota EUR 477.16.
Deductibility: paid EUR 4,800 cuotas. -> 100% deductible in IRPF.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal, gestor administrativo, or equivalent licensed practitioner in Spain) before filing or acting upon.
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Other Spain computations in the OpenAccountants Tax Library.
TGSS direct debits (monthly cuota)
| Pattern | Treatment | Notes | |---|---|---| | TGSS, TESORERIA GENERAL | EXCLUDE -- RETA cuota | Monthly autonomo contribution | | SEGURIDAD SOCIAL, SS | EXCLUDE -- RETA cuota | Alternative description | | CUOTA AUTONOMOS | EXCLUDE -- RETA cuota | Explicit cuota reference | | RETA, REG ESP TRAB AUTONOMOS | EXCLUDE -- RETA cuota | Regime name reference | | DOMICILIACION TGSS | EXCLUDE -- RETA cuota | Direct debit description |
Regularisation payments
| Pattern | Treatment | Notes | |---|---|---| | TGSS REGULARIZACION | EXCLUDE -- RETA regularisation | Additional cuotas demanded after IRPF filing | | TGSS COMPLEMENTO | EXCLUDE -- RETA adjustment | Adjustment to provisional base |
TGSS refunds
| Pattern | Treatment | Notes | |---|---|---| | TGSS DEVOLUCION | EXCLUDE -- RETA refund | Refund of excess cuotas | | TGSS REINTEGRO | EXCLUDE -- RETA refund | Same |
Tarifa plana payments
| Pattern | Treatment | Notes | |---|---|---| | TGSS (amount ~EUR 80) | EXCLUDE -- tarifa plana cuota | Consistent EUR 80/month = tarifa plana |
Tax authority patterns
| Pattern | Treatment | Notes | |---|---|---| | AEAT, AGENCIA TRIBUTARIA | EXCLUDE -- income tax/VAT | Not social contributions | | HACIENDA | EXCLUDE -- tax | Not RETA | | IVA, IRPF (tax reference) | EXCLUDE -- tax | Not RETA |
Employee social security patterns
| Pattern | Treatment | Notes | |---|---|---| | TGSS REGIMEN GENERAL | EXCLUDE -- employee SS | Employer's obligation for employees, not the autonomo's own RETA | | TC1, TC2 (payroll references) | EXCLUDE -- payroll SS | Employer obligations |
Net income formula
Rendimientos netos = Ingresos computables - Gastos deducibles Rendimientos netos RETA = Rendimientos netos - 7% deduccion generica (3% for societarios) Monthly net = Rendimientos netos RETA / 12
Tabla Reducida (Tranches 1-3)
| Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) | |---|---|---|---| | 1 | <= 670 | 653.59 | ~200 | | 2 | 670.01-900.00 | 718.95 | ~220 | | 3 | 900.01-1,125.90 | 849.67 | ~260 |
Tabla General (Tranches 4-15)
| Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) | |---|---|---|---| | 4 | 1,125.91-1,300.00 | 950.98 | ~291 | | 5 | 1,300.01-1,500.00 | 960.78 | ~294 | | 6 | 1,500.01-1,700.00 | 960.78 | ~294 | | 7 | 1,700.01-1,850.00 | 1,143.79 | ~350 | | 8 | 1,850.01-2,030.00 | 1,209.15 | ~370 | | 9 | 2,030.01-2,330.00 | 1,274.51 | ~390 | | 10 | 2,330.01-2,760.00 | 1,356.21 | ~415 | | 11 | 2,760.01-3,190.00 | 1,437.91 | ~440 | | 12 | 3,190.01-3,620.00 | 1,519.61 | ~465 | | 13 | 3,620.01-4,050.00 | 1,601.31 | ~490 | | 14 | 4,050.01-6,000.00 | 1,732.03 | ~530 | | 15 | > 6,000.00 | 1,928.10 | ~590 |
Maximum base for all tranches
EUR 4,909.50/month
Contribution rate breakdown (2025)
| Concept | Rate | |---|---| | Contingencias comunes | 28.30% | | Contingencias profesionales | 1.30% | | Cese de actividad | 0.90% | | Formacion profesional | 0.10% | | MEI | 0.80% | | **Total** | **31.40%** |
Cuota mensual formula
Cuota mensual = Base de cotizacion elegida x 31.40%
Tarifa plana rule
EUR 80/month for first 12 months. Extendable 12 more months if first-year income < SMI. Eligibility: no RETA registration in prior 2 years (3 years if previously received tarifa plana). Must apply at time of alta.
Autonomo societario minimum
EUR 1,000/month regardless of tranche. Min cuota: ~EUR 314/month.
Payment schedule
Monthly. Due: last business day of current month. Mandatory domiciliacion bancaria. Late surcharge: 10% first month, 20% thereafter.
Base change windows
Submit by: end Feb (effective 1 Mar), end Apr (1 May), end Jun (1 Jul), end Aug (1 Sep), end Oct (1 Nov), end Dec (1 Jan).
Annual regularisation
After IRPF filed, TGSS compares actual vs provisional. Underpayment: TGSS demands additional cuotas. Overpayment: TGSS refunds automatically. Additional cuotas deductible in year paid. Refunds taxable in year received.
Tax deductibility
RETA cuotas: 100% deductible as gasto deducible in IRPF. Tarifa plana cuotas: also deductible. Late surcharges and penalties: NOT deductible.
Net income example
| Item | EUR | |---|---| | Gross annual revenue | 48,000 | | Deductible expenses | 12,000 | | Net before deduction | 36,000 | | 7% generic deduction | 2,520 | | Net for RETA | 33,480 | | Monthly | 2,790 | | Tranche | 11 (EUR 2,760.01-3,190.00) | | Min base | EUR 1,437.91 | | Min cuota | ~EUR 451/month |
Cese de actividad benefit
70% of average contribution base of last 12 months. 4-24 months duration. Must have 12 months continuous contribution in prior 24. Voluntary cessation does NOT qualify.
IT coverage
Days 4-20: 60% of regulatory base. Day 21+: 75%. Days 1-3 not covered. Higher chosen base = higher daily benefit.
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