What’s changing and how it impacts you

From 1 January 2026, a new minimum contribution base will apply under Spain’s Special Regime for Self-Employed Workers (RETA), as set out in Order PJC/2G7/2026.

This update is part of the rollout of the real-income contribution system and affects specific groups of self-employed individuals linked to business activities. It’s not a one-off adjustment, but a new minimum threshold that will be used in the annual contribution review.

In practice, this means some self-employed workers may temporarily pay lower contributions during the year but will need to top them up later to meet the new minimum when their contributions are reviewed.

Who is affected

This measure applies to self-employed individuals who are registered with RETA for at least 60 days in 2026 and fall into one of the following categories:

  • Company directors or shareholders (corporate self-employed)
  • Collaborating with family members
  • Individuals who do not file a personal income tax return (IRPF), or who file one but report no eligible net income

These groups are subject to a higher mandatory minimum contribution base under the system.

New minimum contribution base

From 2026, the final contribution base for these groups cannot be lower than €1,424.40 per month.

This amount is aligned with the minimum base for Group 7 under the General Social Security Regime and will serve as the mandatory floor in the 2026 year-end adjustment.

Contributions during 2026: key point

During 2026, you may still provisionally contribute based on the 2025 minimum (€1,000/month) or according to the general system rules.

However, this flexibility does not mean savings simply delay the cost. Any shortfall between the provisional and final base will be settled later.

In short: you can pay less now, but not overall.

Year-end adjustment

After the end of 2026, the Social Security Treasury will review declared contribution bases and calculate the final amount due.

This will be at least €1,424.40 per month or higher depending on declared net income. If you’ve contributed below that level, you’ll be required to pay the difference.

This process is automatic under the real-income contribution system.

No tax return or no income declared

If the Tax Authorities confirm that no personal income tax return has been filed, or that no eligible income has been reported, the minimum base of €1,424.40 per month will apply automatically.

Impact and recommendation

This change further aligns RETA with the General Regime for certain groups, particularly company directors and collaborating family members.

In practical terms, it may lead to higher contributions and significant year-end adjustments if not properly planned.

Recommendation: review your contribution base in advance and assess the impact to avoid unexpected costs at year-end. For tailored advice, contact addwill’s labor team.