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OOpenAccountants
openaccountants/skills/es-social-contributions.md
es-social-contributions.md458 lines17.9 KB
v20EU
1---
2name: es-social-contributions
3description: >
4 Use this skill whenever asked about Spanish self-employed social contributions (cuota de autonomos / RETA). Trigger on phrases like "cuota autonomos", "RETA", "social contributions Spain", "autónomo contributions", "how much do I pay as autonomo", "tarifa plana", "cese de actividad", "regularizacion cuotas", "base de cotización", "TGSS direct debit", "cuota mensual", or any question about Spanish self-employed social security. Also trigger when classifying bank statement transactions showing TGSS direct debits, cuota autonomos debits, or Seguridad Social payments. ALWAYS read this skill before touching any Spanish social contributions work.
5version: 2.0
6jurisdiction: ES
7tax_year: 2025
8category: international
9depends_on:
10 - social-contributions-workflow-base
11---
12 
13# Spain Social Contributions (RETA) -- Self-Employed Skill v2.0
14 
15## Section 1 -- Quick reference
16 
17**Read this whole section before computing or classifying anything.**
18 
19| Field | Value |
20|---|---|
21| Country | Spain |
22| Primary Legislation | LGSS; Real Decreto-ley 13/2022 (income-based system) |
23| Supporting Legislation | Orden PJC/178/2025 (2025 rates); Ley 20/2007 (Estatuto Trabajo Autonomo); Ley 35/2006 IRPF |
24| Tax Authority | Tesoreria General de la Seguridad Social (TGSS) |
25| Currency | EUR only |
26| Total contribution rate (2025) | 31.40% |
27| Tarifa plana (new autonomos) | EUR 80/month (first 12 months) |
28| Payment frequency | Monthly (last business day of current month) |
29| Payment method | Domiciliacion bancaria (direct debit) -- mandatory |
30| 15 income tranches | Tranche 1 (<=EUR 670/mo) to Tranche 15 (>EUR 6,000/mo) |
31| Maximum base (2025) | EUR 4,909.50/month |
32| Autonomo societario minimum | EUR 1,000.00/month |
33| Base change windows | 6 per year (Feb, Apr, Jun, Aug, Oct, Dec) |
34| Regularisation | Automatic after IRPF filing |
35| Contributor | Open Accountants |
36| Validated by | Pending -- requires sign-off by qualified asesor fiscal |
37| Validation date | Pending |
38 
39**Conservative defaults:**
40 
41| Ambiguity | Default |
42|---|---|
43| Unknown persona fisica vs societario | Ask -- minimum base rules differ |
44| Unknown net income estimate | STOP -- income estimate required for tranche |
45| Unknown whether first-time autonomo | Ask -- tarifa plana eligibility |
46| Unknown 7% vs 3% deduction | Apply 7% (persona fisica default); 3% for societarios |
47 
48---
49 
50## Section 2 -- Required inputs and refusal catalogue
51 
52### Required inputs
53 
54**Minimum viable** -- type (persona fisica or societario), estimated monthly net income (rendimientos netos), and whether first registration.
55 
56**Recommended** -- bank statements showing TGSS debits, date of alta, prior RETA registration history, IRPF declaration.
57 
58**Ideal** -- complete IRPF data, TGSS Informe de Bases de Cotizacion, alta/baja history.
59 
60### Refusal catalogue
61 
62**R-ES-SC-1 -- Disability regimes.** *Trigger:* client has disability affecting contribution rates. *Message:* "Disability contribution regimes require case-specific TGSS assessment. Escalate."
63 
64**R-ES-SC-2 -- Cross-border posted workers.** *Trigger:* client posted from another EU country. *Message:* "EU social security coordination applies. Escalate."
65 
66**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."
67 
68---
69 
70## Section 3 -- Payment pattern library
71 
72This is the deterministic pre-classifier for bank statement transactions related to RETA contributions.
73 
74### 3.1 TGSS direct debits (monthly cuota)
75 
76| Pattern | Treatment | Notes |
77|---|---|---|
78| TGSS, TESORERIA GENERAL | EXCLUDE -- RETA cuota | Monthly autonomo contribution |
79| SEGURIDAD SOCIAL, SS | EXCLUDE -- RETA cuota | Alternative description |
80| CUOTA AUTONOMOS | EXCLUDE -- RETA cuota | Explicit cuota reference |
81| RETA, REG ESP TRAB AUTONOMOS | EXCLUDE -- RETA cuota | Regime name reference |
82| DOMICILIACION TGSS | EXCLUDE -- RETA cuota | Direct debit description |
83 
84### 3.2 Regularisation payments (TGSS demands additional cuotas)
85 
86| Pattern | Treatment | Notes |
87|---|---|---|
88| TGSS REGULARIZACION | EXCLUDE -- RETA regularisation | Additional cuotas demanded after IRPF filing |
89| TGSS COMPLEMENTO | EXCLUDE -- RETA adjustment | Adjustment to provisional base |
90 
91### 3.3 TGSS refunds (overpayment)
92 
93| Pattern | Treatment | Notes |
94|---|---|---|
95| TGSS DEVOLUCION | EXCLUDE -- RETA refund | Refund of excess cuotas |
96| TGSS REINTEGRO | EXCLUDE -- RETA refund | Same |
97 
98### 3.4 Tarifa plana payments
99 
100| Pattern | Treatment | Notes |
101|---|---|---|
102| TGSS (amount ~EUR 80) | EXCLUDE -- tarifa plana cuota | Consistent EUR 80/month = tarifa plana |
103 
104### 3.5 Tax authority (NOT RETA)
105 
106| Pattern | Treatment | Notes |
107|---|---|---|
108| AEAT, AGENCIA TRIBUTARIA | EXCLUDE -- income tax/VAT | Not social contributions |
109| HACIENDA | EXCLUDE -- tax | Not RETA |
110| IVA, IRPF (tax reference) | EXCLUDE -- tax | Not RETA |
111 
112### 3.6 Employee social security (employer obligations)
113 
114| Pattern | Treatment | Notes |
115|---|---|---|
116| TGSS REGIMEN GENERAL | EXCLUDE -- employee SS | Employer's obligation for employees, not the autonomo's own RETA |
117| TC1, TC2 (payroll references) | EXCLUDE -- payroll SS | Employer obligations |
118 
119---
120 
121## Section 4 -- Worked examples
122 
123Six bank statement classifications for a hypothetical Spanish self-employed web developer.
124 
125### Example 1 -- Standard monthly RETA cuota (TGSS direct debit)
126 
127**Input line:**
128`30.04.2025 ; TGSS TESORERIA GENERAL ; ADEUDO ; CUOTA AUTONOMOS ABR 2025 ; -425.85 ; EUR`
129 
130**Reasoning:**
131Matches "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.
132 
133**Classification:** EXCLUDE -- RETA cuota. 100% deductible as gasto deducible in IRPF.
134 
135### Example 2 -- Tarifa plana cuota (new autonomo)
136 
137**Input line:**
138`31.03.2025 ; TGSS ; ADEUDO ; CUOTA TARIFA PLANA MAR ; -80.00 ; EUR`
139 
140**Reasoning:**
141Matches "TGSS" (pattern 3.1). Amount EUR 80.00 = tarifa plana flat rate. New autonomo in first 12 months. Covers all contingencies.
142 
143**Classification:** EXCLUDE -- tarifa plana RETA cuota. Deductible (EUR 80 x 12 = EUR 960/year).
144 
145### Example 3 -- Regularisation demand from TGSS
146 
147**Input line:**
148`25.09.2025 ; TGSS REGULARIZACION ; ADEUDO ; COMPLEMENTO CUOTAS 2024 ; -2,413.54 ; EUR`
149 
150**Reasoning:**
151Matches "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.
152 
153**Classification:** EXCLUDE -- RETA regularisation demand. Deductible in 2025 (year paid, not 2024).
154 
155### Example 4 -- TGSS refund (overpaid cuotas)
156 
157**Input line:**
158`15.10.2025 ; TGSS DEVOLUCION ; ABONO ; DEVOLUCION CUOTAS 2024 ; +1,907.45 ; EUR`
159 
160**Reasoning:**
161Matches "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).
162 
163**Classification:** EXCLUDE from VAT. Taxable income in 2025 IRPF (refund of previously deducted cuotas).
164 
165### Example 5 -- AEAT tax payment (NOT RETA)
166 
167**Input line:**
168`20.04.2025 ; AGENCIA TRIBUTARIA ; ADEUDO ; PAGO FRACCIONADO IRPF ; -1,500.00 ; EUR`
169 
170**Reasoning:**
171Matches "AGENCIA TRIBUTARIA" (pattern 3.5). This is a quarterly IRPF instalment (pago fraccionado), NOT a social contribution. Do not classify as RETA.
172 
173**Classification:** EXCLUDE -- income tax. NOT RETA.
174 
175### Example 6 -- Employer TGSS payment (not autonomo's own RETA)
176 
177**Input line:**
178`30.04.2025 ; TGSS REGIMEN GENERAL ; ADEUDO ; SS EMPLEADOS ABR ; -2,800.00 ; EUR`
179 
180**Reasoning:**
181Matches "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.
182 
183**Classification:** EXCLUDE -- employer SS for employees. Not the autonomo's personal RETA contribution.
184 
185---
186 
187## Section 5 -- Tier 1 rules
188 
189### Rule 1 -- Net income formula for tranche determination
190 
191```
192Rendimientos netos = Ingresos computables - Gastos deducibles
193Rendimientos netos RETA = Rendimientos netos - 7% deduccion generica (3% for societarios)
194Monthly net = Rendimientos netos RETA / 12
195```
196 
197### Rule 2 -- 2025 tranche table (15 tranches)
198 
199**Tabla Reducida (Tranches 1-3):**
200 
201| Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) |
202|---|---|---|---|
203| 1 | <= 670 | 653.59 | ~200 |
204| 2 | 670.01-900.00 | 718.95 | ~220 |
205| 3 | 900.01-1,125.90 | 849.67 | ~260 |
206 
207**Tabla General (Tranches 4-15):**
208 
209| Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) |
210|---|---|---|---|
211| 4 | 1,125.91-1,300.00 | 950.98 | ~291 |
212| 5 | 1,300.01-1,500.00 | 960.78 | ~294 |
213| 6 | 1,500.01-1,700.00 | 960.78 | ~294 |
214| 7 | 1,700.01-1,850.00 | 1,143.79 | ~350 |
215| 8 | 1,850.01-2,030.00 | 1,209.15 | ~370 |
216| 9 | 2,030.01-2,330.00 | 1,274.51 | ~390 |
217| 10 | 2,330.01-2,760.00 | 1,356.21 | ~415 |
218| 11 | 2,760.01-3,190.00 | 1,437.91 | ~440 |
219| 12 | 3,190.01-3,620.00 | 1,519.61 | ~465 |
220| 13 | 3,620.01-4,050.00 | 1,601.31 | ~490 |
221| 14 | 4,050.01-6,000.00 | 1,732.03 | ~530 |
222| 15 | > 6,000.00 | 1,928.10 | ~590 |
223 
224Maximum base for all tranches: EUR 4,909.50/month.
225 
226### Rule 3 -- Contribution rate breakdown (2025)
227 
228| Concept | Rate |
229|---|---|
230| Contingencias comunes | 28.30% |
231| Contingencias profesionales | 1.30% |
232| Cese de actividad | 0.90% |
233| Formacion profesional | 0.10% |
234| MEI | 0.80% |
235| **Total** | **31.40%** |
236 
237### Rule 4 -- Cuota formula
238 
239```
240Cuota mensual = Base de cotizacion elegida x 31.40%
241```
242 
243### Rule 5 -- Tarifa plana
244 
245EUR 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.
246 
247### Rule 6 -- Autonomo societario minimum
248 
249EUR 1,000/month regardless of tranche. Min cuota: ~EUR 314/month.
250 
251### Rule 7 -- Payment schedule
252 
253Monthly. Due: last business day of current month. Mandatory domiciliacion bancaria. Late surcharge: 10% first month, 20% thereafter.
254 
255### Rule 8 -- Base change windows (6 per year)
256 
257Submit 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).
258 
259### Rule 9 -- Annual regularisation (automatic)
260 
261After 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.
262 
263### Rule 10 -- Tax deductibility
264 
265RETA cuotas: 100% deductible as gasto deducible in IRPF. Tarifa plana cuotas: also deductible. Late surcharges and penalties: NOT deductible.
266 
267---
268 
269## Section 6 -- Tier 2 catalogue
270 
271### T2-1 -- Pluriactividad (simultaneous employment + RETA)
272 
273**Trigger:** Client works as employee (Regimen General) and self-employed (RETA) simultaneously.
274**Issue:** Must pay into both regimes. Reduction in RETA base may apply if combined contributions exceed thresholds. Potential 50% refund of excess.
275**Action:** Flag for reviewer -- case-specific calculation required.
276 
277### T2-2 -- Autonomo over age 47
278 
279**Trigger:** Client aged 47+ wants specific base election.
280**Issue:** Transitional provisions from pre-2023 system may restrict base choice.
281**Action:** Flag for reviewer.
282 
283### T2-3 -- Large regularisation demand
284 
285**Trigger:** TGSS demands significant additional cuotas (estimated tranche far below actual).
286**Issue:** Payment due by last day of month following notification. Aplazamiento possible.
287**Action:** Flag for reviewer to advise on aplazamiento and whether income estimate was reasonable.
288 
289### T2-4 -- Mid-year alta (pro-rata)
290 
291**Trigger:** Client registers mid-month.
292**Issue:** First month cuota pro-rated from date of alta. Tarifa plana runs from exact alta date, not first of month.
293**Action:** Confirm exact alta date.
294 
295### T2-5 -- Tarifa plana extension rejected
296 
297**Trigger:** First-year income exceeded SMI.
298**Issue:** Extension denied. From month 13, full tranche-based cuota applies.
299**Action:** Confirm income level and transition to full cuota.
300 
301---
302 
303## Section 7 -- Excel working paper template
304 
305```
306SPAIN RETA CONTRIBUTIONS -- WORKING PAPER
307Client: [name]
308Tax Year: [year]
309Prepared: [date]
310 
311INPUT DATA
312 Type: [Persona fisica / Autonomo societario]
313 Gross annual revenue: EUR [____]
314 Deductible expenses: EUR [____]
315 Net income before deduction: EUR [____]
316 Generic deduction (7%/3%): EUR [____]
317 Net income for RETA: EUR [____]
318 Monthly net: EUR [____]
319 Applicable tranche: [____]
320 Tarifa plana eligible: [YES/NO]
321 Date of alta: [____]
322 
323CUOTA COMPUTATION
324 Chosen base (min of tranche): EUR [____]
325 Rate: 31.40%
326 Monthly cuota: EUR [____]
327 Annual cuota (12 months): EUR [____]
328 
329OR TARIFA PLANA
330 Monthly cuota: EUR 80.00
331 Annual (12 months): EUR 960.00
332 
333REGULARISATION ESTIMATE
334 Actual tranche (post-IRPF): [____]
335 Actual min base: EUR [____]
336 Difference per month: EUR [____]
337 Annual adjustment: EUR [____]
338 Direction: [DEMAND / REFUND]
339 
340IRPF DEDUCTIBILITY
341 Total cuotas paid: EUR [____]
342 Deductible as gasto deducible: EUR [____]
343 
344REVIEWER FLAGS
345 [List any Tier 2 flags]
346```
347 
348---
349 
350## Section 8 -- Bank statement reading guide
351 
352### How RETA payments appear on Spanish bank statements
353 
354**TGSS direct debits:**
355- Description: "TGSS", "TESORERIA GENERAL", "SEGURIDAD SOCIAL", "CUOTA AUTONOMOS"
356- Timing: Last business day of each month (current month payment)
357- Amount: Consistent monthly amount (unless base changed)
358- Tarifa plana: exactly EUR 80.00
359 
360**Regularisation payments:**
361- Description: "TGSS REGULARIZACION", "COMPLEMENTO CUOTAS"
362- Timing: After IRPF filing (typically Sep-Dec)
363- Amount: Can be large if tranche mismatch
364 
365**Refunds:**
366- Description: "TGSS DEVOLUCION", "TGSS REINTEGRO"
367- Direction: CREDIT (incoming)
368- Amount: Varies
369 
370**Key identification tips:**
3711. RETA is MONTHLY, not quarterly -- look for consistent end-of-month debits
3722. EUR 80 monthly = tarifa plana (new autonomo)
3733. Amounts around EUR 200-600 = standard tranche cuotas
3744. AEAT debits are tax, not social security
3755. "REGIMEN GENERAL" debits are employer SS for employees, not the autonomo's RETA
376 
377---
378 
379## Section 9 -- Onboarding fallback
380 
381If the client provides only a bank statement:
382 
3831. **Scan for TGSS debits** -- identify monthly pattern and amount
3842. **Identify tarifa plana** -- consistent EUR 80/month indicates new autonomo
3853. **Estimate tranche from cuota amount:**
386 - ~EUR 200 = Tranche 1
387 - ~EUR 300 = Tranche 4-6
388 - ~EUR 400-415 = Tranche 9-10
389 - ~EUR 530 = Tranche 14
390 - ~EUR 590 = Tranche 15
3914. **Look for regularisation** -- large TGSS debit or credit mid-year
3925. **Flag:** "RETA tranche estimated from cuota amount on bank statement. Actual income and chosen base have not been independently verified. Reviewer must confirm before IRPF filing."
393 
394---
395 
396## Section 10 -- Reference material
397 
398### Net income example
399 
400| Item | EUR |
401|---|---|
402| Gross annual revenue | 48,000 |
403| Deductible expenses | 12,000 |
404| Net before deduction | 36,000 |
405| 7% generic deduction | 2,520 |
406| Net for RETA | 33,480 |
407| Monthly | 2,790 |
408| Tranche | 11 (EUR 2,760.01-3,190.00) |
409| Min base | EUR 1,437.91 |
410| Min cuota | ~EUR 451/month |
411 
412### Cese de actividad (cessation benefit)
413 
41470% 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.
415 
416### IT (sick leave) coverage
417 
418Days 4-20: 60% of regulatory base. Day 21+: 75%. Days 1-3 not covered. Higher chosen base = higher daily benefit.
419 
420### Test suite
421 
422**Test 1:** Persona fisica, monthly net EUR 2,100. -> Tranche 9. Min base EUR 1,274.51. Cuota: EUR 400.20/month.
423 
424**Test 2:** New autonomo, tarifa plana. -> EUR 80/month for 12 months.
425 
426**Test 3:** Societario, monthly net EUR 800. -> Societario minimum EUR 1,000. Cuota: EUR 314/month.
427 
428**Test 4:** High earner, monthly net EUR 8,000. -> Tranche 15. Min base EUR 1,928.10. Cuota: EUR 605.42/month.
429 
430**Test 5:** 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.
431 
432**Test 6:** 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.
433 
434**Test 7:** 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.
435 
436**Test 8:** Deductibility: paid EUR 4,800 cuotas. -> 100% deductible in IRPF.
437 
438### Prohibitions
439 
440- NEVER compute without knowing persona fisica vs societario
441- NEVER use gross income for tranche -- always apply 7%/3% deduction first
442- NEVER tell client they can avoid RETA once registered
443- NEVER present tarifa plana as automatic -- must apply at alta
444- NEVER ignore regularisation
445- NEVER advise on pluriactividad without reviewer
446- NEVER present cuotas as exact without specifying chosen base
447- NEVER confuse monthly payment with quarterly
448- NEVER advise late surcharges are deductible
449- NEVER compute IT benefits without knowing actual base of month prior to baja
450 
451---
452 
453## Disclaimer
454 
455This 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.
456 
457The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
458 

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About

Use this skill whenever asked about Spanish self-employed social contributions (cuota de autonomos / RETA). Trigger on phrases like "cuota autonomos", "RETA", "social contributions Spain", "autónomo contributions", "how much do I pay as autonomo", "tarifa plana", "cese de actividad", "regularizacion cuotas", "base de cotización", "TGSS direct debit", "cuota mensual", or any question about Spanish self-employed social security. Also trigger when classifying bank statement transactions showing TGSS direct debits, cuota autonomos debits, or Seguridad Social payments. ALWAYS read this skill before touching any Spanish social contributions work.

ESty-2025

3 of 5 in the ES workflow: