Under the real-income contribution system, each autónomo chooses a bracket according to the net earnings they expect and pays the matching monthly quota. You can switch brackets several times a year if your forecast changes. After the year ends, social security cross-checks the data with the tax agency and adjusts: if you paid too little, it claims the difference; if you paid too much, it refunds it.
The quota is collected by direct debit every month and gives access to benefits such as temporary sick leave, retirement or the cessation of activity benefit. New autónomos can get a reduced quota for a period if they meet the requirements.
The typical mistake is staying in the lowest bracket by default and facing a large adjustment the following year. Another is thinking you do not have to contribute in a month with no income: the quota is due as long as you are registered.
RETA is managed by the TGSS, not the AEAT. The quota is a deductible expense in your IRPF as an individual autónomo. kontora records the quota in your books so it counts towards your net earnings each quarter.
Guides that use this term
- Spain's flat rate for new autónomos in 2026: what you really pay, who qualifies and how long it lasts
- Registering as self-employed in Spain: the two procedures, in order and without fines
- Deregistering as self-employed without leaving anything open
- How to pay yourself from your own Spanish SL: director's remuneration, invoice or dividend
- Self-employed social security contributions in Spain 2026: the complete bracket table and how to work out yours
Related terms
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