RETA (self-employed social security regime)

RETA is the special social security scheme that self-employed workers, including corporate autónomos, contribute to in Spain. For 2026 it has 15 net-income brackets, frozen at 2025 levels, with a total contribution rate of 31.5%.

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Impuesto de Sociedades (corporate tax)

TGSS (Social Security Treasury)

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