Regularización de cuotas (annual adjustment of self-employed contributions)

The regularización de cuotas is the annual RETA true-up: the following year, social security compares the contributions you paid against your real net income as reported by the tax agency. If you contributed in a lower bracket than your actual income required you pay the difference, and if you overpaid the excess is refunded.

This is why your monthly quota is provisional: it works as an advance payment toward your final bracket. It pays to review your income forecast during the year and adjust your contribution base (up to 6 changes a year) so the adjustment brings no surprises.

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Base de cotización (social security contribution base)

Pluriactividad (being employed and self-employed at once)

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