Social Security for freelancers (RETA)

Overview

Freelancers in Spain pay into Social Security through a separate scheme called RETA (Régimen Especial de Trabajadores Autónomos). Unlike employees, whose employer registers and pays on their behalf, you're responsible for your own registration and monthly contribution.

Requirements

• You must register for RETA alongside your tax registration when you start self-employed activity
• Your monthly contribution is based on your declared net income forecast, within legally set tiers

Step-by-step process

• Register for RETA through the Social Security electronic office when you register your economic activity
• If it's your first time (or you haven't been self-employed in the previous 2 years), apply for the 'tarifa plana' flat-rate contribution — a reduced flat monthly payment for new freelancers
• Once the flat-rate period ends, choose a contribution tier based on your forecast net monthly income — you can adjust this up to 6 times a year as your income changes
• Pay your monthly RETA contribution by direct debit, regardless of how much you earned that month

Required documents

• Modelo 036/037 tax registration
• Spanish bank account for direct debit

Common mistakes

• Not budgeting for the monthly contribution, which is due even in months with little or no income
• Declaring a net income forecast that doesn't match reality, which can mean a regularisation payment (or refund) the following year

Practical tips

• The flat rate is a fixed reduced amount for the first 12 months regardless of income — after that, your tier is based on your actual net income (income minus deductible expenses)
• You can change your contribution tier online at any time, up to six times per calendar year, to better match your real earnings

How Tuchati can help

Tuchati can help you understand which contribution tier suits your situation and whether you still qualify for the flat-rate reduction.