RETA: social security contributions for autónomos in Spain

Translated from the Spanish original kb/reta.md on 13.10.2026. The Spanish file is the source of truth.

Summary

• RETA is a personal obligation of the autónomo. It is not a tax of the SL. Since 01.01.2023 the system of real income (rendimientos reales) applies. The forecast sets the provisional base. The AEAT data set the later regularisation by the TGSS.
• For an ordinary autónomo under estimación directa, the starting figure is net taxable income + own RETA cuotas deducted. Then a 7% for generic expenses is subtracted. It is not simply income minus bank charges.
• For a societario autónomo who meets the 90-day rule, 3% applies, not 7%. The relevant remuneration from the company and certain dividends also count. SL profit that stays in the company does not by itself become personal income.
• The 2026 table is confirmed by Orden PJC/297/2026, art. 18, with effect from 01.01.2026. The tramo limits and the minimum bases stay the same as in 2025. The G11/G12 maximum rises from 4.909,50 to 5.101,20 €. It is not a full freeze of the cuotas.
• The full ordinary rate is 31,40% in 2025 and 31,50% in 2026. It includes cessation of activity (cese de actividad) 0,90%, FP 0,10% and MEI 0,80% / 0,90% respectively.
• For societarios and familiares colaboradores, the 2025 minimum is a base of 1.000 €. The final 2026 minimum is 1.424,40 € if the 90-day rule is met. Keeping the provisional base de cotización of 1.000 € in 2026 does not prevent an additional payment in the annual regularisation of cuotas.
• The régimen Beckham needs a separate check: a clarification from the TGSS of Valencia has been found. According to it, the standard modelo 151 data do not arrive, and in earlier regularisations a technical base of 1.000 € was applied. It is not a reliable national calculation rule for 2025/2026. It also does not prove an exemption from real income.
• Cuota reducida: the 80 € are set by law for 2023–2025. MEI is added separately. The Importass guide currently indexed for 2026 states 80 € + MEI and a total of 88,64 €. However, the legal setting of the 80 € figure for 2026 and the arithmetic of that total do not fully match the rules found. See «Unresolved points». A fixed charge cannot be promised without a TGSS resolution.
• The base can be changed up to six times a year, with effect on 1 March, May, July, September, November and January of the next year. A change in December does not correct the December cuota.
• A regularisation below the minimum gives an «A ingresar» result, with a deadline of the last day of the month after the notification. Above the maximum it gives an «A devolver» result. If the average provisional base de cotización is within the permitted range, the higher voluntary base is not refunded down to the minimum.
• Moving between autonomous communities does not change the national RETA rates. Regional subsidies are a separate matter. Neither Russian nationality, nor the entrepreneur visa, nor the régimen Beckham cancels RETA by itself.
• For 2027 no new tramo table has been found in the primary sources checked (UNVERIFIED). An MEI of 1,00% is already set. Drafts under negotiation cannot be applied as if they were law in force.

Rules

1. Who to include. RETA applies to personal, direct and habitual self-employed activity. It also applies to the director/partner (administrador/socio) with effective control in the cases of art. 305 LGSS. For control, the direct 25%/33% percentages are not the only factor. The presumptions of family control also matter. A director without control may belong to the assimilated Régimen General and not to RETA. A single alta in RETA covers several own activities; their income is added together. Low income is not by itself an automatic legal exemption from the alta. Period: 2025–2026; the real-income system applies since 01.01.2023. Sources: LGSS, arts. 305, 308, RDL 13/2022, art. primero.

2. Ordinary income for Social Security. Under estimación directa, take the IRPF net income before the individual reductions. Add the own cuotas to Social Security or to the alternative mutual fund (mutualidad alternativa). Take into account the reverse adjustment of the regularisations of earlier years. Then apply the 7%. The IRPF deduction for hard-to-justify expenses (gastos de difícil justificación) under estimación directa simplificada is already part of the net income. It is not cancelled just because Social Security also applies the 7%. Output IVA (IVA repercutido) and the IRPF withholding (retención) do not reduce the activity income; the withholding is an advance payment of the tax. Period: 2025–2026; main rule since 01.01.2023. Sources: LGSS, art. 308.1.c, AEAT: exact casillas for Social Security.

3. Societario: company income and 3%. Include the own professional profit. Also include the gross income, in cash or in kind, from holdings in the equity of companies in which, on the IS accrual date (devengo), the person holds ≥33% of the capital or, if a director, ≥25%. Also include the employment income obtained in those companies. Dividends are included before withholding, even though in ordinary IRPF they belong to the savings base. Do not automatically add dividends from any stock portfolio, the sale of shares or the undistributed profit of the SL. For art. 305.2.b/e, the 3% deduction applies if ≥90 days in that situation were completed during the regularised period. An ordinary collaborator under art. 305.2.k does not gain the right to the 3% just because of the common minimum floor. Period: 2025–2026, since 01.01.2023. Sources: RDL 13/2022: text of art. 308.1.c, rules 1–2, AEAT: societarios and modelos 190/193.

4. Minimum base of the societario/colaborador. With ≥90 days in the relevant situation, a special floor applies, even if the income is negative or below the SMI: 1.000 € for 2025; 1.424,40 € for 2026. For 2026 the Orden allows keeping the provisional base of 2025. However, the final regularisation uses the minimum of group 7. It is a base, not a monthly amount to pay. Having the cuota reducida granted is analysed separately from the ordinary minimum. Period: separately from 01.01 to 31.12.2025 and from 01.01 to 31.12.2026. Sources: Orden PJC/178/2025, art. 18.4, Orden PJC/297/2026, arts. 3, 18.4, BNR 05/2026, pp. 9–10.

5. The régimen Beckham has no published RETA tariff of its own. Art. 308 refers to the IRPF rules. However, the gross income of modelo 151 cannot be taken mechanically as casilla 0224 of ordinary IRPF. Expenses that the special tax regime does not allow cannot be subtracted either. The Provincial Directorate of the TGSS of Valencia answered in a note that a professional association (colegio profesional) published in February 2026. To the question about the impatriates of modelo 151, the answer says: «At present, as no income appears in the modelos reported by the AEAT, the base that will be set will be 1000 euros. However, this Provincial Directorate has raised a query to the Subdirección General de Ordenación e Impugnaciones for its assessment and for a regulatory change if appropriate.» The document refers to the regularisation of earlier years that was in progress at that time. It does not set a permanent advantage for the régimen Beckham. BNR 05/2026 expressly states a general default value of 1.424,40 € for 2026 when there is no tax return and no income in the data exchange. However, it does not specifically resolve the modelo 151 case. Period: practice observed in February 2026; applicability to the 2025/2026 regularisation: UNVERIFIED. Sources: TGSS Valencia, p. 5, copy on the association website, BNR 05/2026, p. 10, LGSS, art. 308.

6. Cuota reducida / tarifa plana. It requires a first alta or no alta in the previous 2 years. It is 3 years if the person already used the benefit before. It is requested at the alta. The law speaks of a period from the alta date plus the following 12 full calendar months. So do not replace the TGSS resolution with a simple 365-day counter. The next 12 full months are granted on request before the extension starts, if the annual net income is below the annual SMI. If the extension covers two years, the requirement is checked in each one. The first period cannot be regularised because of high income. If the income requirement of the second period stops being met, the affected part is regularised. Societarios can use the benefit; colaboradores cannot. With a disability of ≥33% or gender violence/terrorism, the periods are 24 + 36 months. Do not equate the amount of the special second period to 80 € without checking it. During the cuota reducida there is no contribution for cese or FP. MEI cannot be reduced by a bonus (no es bonificable). Period: scheme since 01.01.2023, in force in 2025–2026; the 80 € amount is expressly set for 2023–2025. Sources: RDL 13/2022, art. tercero / art. 38 ter LETA and DT quinta, DT quinta, Importass guide, LGSS art. 127 bis.

7. The other bonuses (bonificaciones) are not a discount on the whole cuota. Collaborator who has not had an alta in 5 years: 50% during the first 18 months and 25% during the next 6, on the CC cuota of the G1 minimum base. Birth/adoption/risk during pregnancy/breastfeeding: 100% of the corresponding CC without IT, calculated on the average base of the previous 12 months. Self-employed woman who returns within 2 years after the cessation for the listed family reasons: 80% of that CC during 24 months. Care of a minor with cancer/serious illness: 75% of the CC without IT during the period of the granted benefit. Work-life balance (conciliación) linked to hiring: up to 12 months. It is 100% of the CC without IT if the conditions of art. 30 are met. It is 50% if the substitute worker has an accepted part-time schedule. It is not a general benefit for having a child. Period: rules of 2025–2026; cases and calculation updated since 01.01.2023. Sources: LETA arts. 30, 35, 38, 38 bis, 38 quater, RDL 13/2022, art. tercero. For the real amount of the benefit, keep the TGSS resolution and the base or the excluded IT component. Do not subtract percentages from the 31,4/31,5%.

8. Change of base. At most six effective dates a year. The request is made in the Importass service «Base de cotización y rendimientos». At the same time it includes a new forecast of the monthly average of the annual net income. You can choose any base de cotización within the applicable minimum and maximum limits; it does not have to be the minimum. Period: since 01.01.2023, including 2025–2026. Source: RDL 13/2022, art. quinto, art. 45 of the Regulation.

9. The annual regularisation of cuotas happens once a year, not as an additional payment for each invoice. The TGSS receives the data from the AEAT. It excludes the non-regularisable periods. It determines the average provisional base de cotización and the real tramo. If that average base is within the minimum/maximum, it keeps the provisional bases de cotización. If it is below or above, it recalculates the regularisable months up to the minimum/maximum and adds up the positive and negative differences. The rates of the relevant past period apply, not those of the year of the notification. There are special exceptions for bases already used to grant a benefit (prestación) and for the listed bonus periods. Period: the wording of art. 46 applies since 01.08.2024 and applies to 2025–2026. Sources: RD 665/2024, full new art. 46, TGSS manual, p. 6.

10. Payment and delay. The ordinary cuota is paid for the current month. With domiciliación, the charge is made on the last bank business day of the month. If the settlement obligations were met, the surcharge (recargo) is 10% if paid in the first calendar month after, and 20% if paid later. If they were not met, it is 20% until the end of the deadline of the claim/report (reclamación/acta) and 35% after that. Interest may apply and benefits may be lost. It is not the AEAT scale for filing a tax return late. The additional payment of the regularisation, paid within its special deadline, carries no surcharge and no interest. Period: 2025–2026. Sources: Official Social Security magazine, TGSS: surcharges, LGSS arts. 30–31.

11. Deduction in ordinary IRPF. The own cuotas are a deductible expense. If the person receives income both as a director and from their own activity, they can allocate the single cuota to employment or to the activity, but they cannot deduct it twice. The additional payment of the regularisation is an expense of the year in which it is paid. The refund reduces the expense of that year; the excess over the expenses is income. It is not a reason to redo the original return of the year of the provisional cuotas. Period: 2025–2026; the casillas below are confirmed by the 2025 form/manual. Source: AEAT IRPF Manual 2025, expenses of the holder. Under the régimen Beckham, the deduction does not carry over automatically from ordinary IRPF.

12. The SL pays the RETA of the director. The obligated person is still the natural person. If the SL bears the cost, it is remuneration, usually in kind. If the SL only pays in the amount withheld from the cash remuneration, do not create a second remuneration. For IS, the expense is assessed as real and documented remuneration: accounting entry, accrual (devengo), evidence of the services, proper corporate resolutions and the related-party transaction rules when they apply. It is not an automatic employer Social Security expense. If it is treated as a loan/partner current account with repayment, there is no IS expense. The deduction cannot be denied automatically just because of a defect in the articles of association while ignoring case law. Disputed cases need a separate classification. Period: 2025–2026. Sources: LIS arts. 10, 11, 15.e, 18, AEAT IS Manual 2025: gifts (liberalidades), DGT V0067-19, official address; text not obtained directly: UNVERIFIED on the primary site.

Figures

Full tables for 2025 and 2026

All amounts are in €/month. R is the monthly average of net income after the Social Security adjustments; it is not the base and not the revenue. R1–R3 is the reduced table; G1–G12 is the general table. The cuotas below are the calculation round(minimum base × total rate, 2) for a full month without benefits or special coverage. They do not guarantee the bank charge to the cent.

Sources: 2025, art. 18, 2026, art. 18. The 2026 table is based on the extension (prórroga) and on RDL 3/2026, art. 3, not on RDL 16/2025, which was repealed.

Rate breakdown and special amounts

Sources of the rates: arts. 18 and 37 of the 2025 Orden and of the 2026 Orden. SMI: RD 87/2025, RD 126/2026. MEI for 2027: RDL 2/2023, amendment of DT 43 LGSS. The full 2027 table has not been found. This means a lack of confirmation; it does not claim that the table will necessarily stay the same.

Formulas for the engine

Data and classification

Use Decimal, with amounts in euros. Do not calculate money with binary float. Store separately: the accrual year, the month, the alta situation, the calendar days of alta, the TGSS regularisable days, the provisional base de cotización, the paid receipt (recibo), the cuota components, the benefits and their grant periods, the AEAT return and the income certificate, the TGSS notification date and the payment date of the additional payment or of the refund. Keep separate tax_regime and social_security_status fields: the régimen Beckham is not a type of RETA.

inputs:
  year ∈ {2025, 2026}
  ordinary_IRPF | Beckham
  individually_exercised_activities
  societario_status_days, colaborador_status_days
  applicable_company_ownership_at_IS_devengo, administrator_role
  AEAT tax results, actual/provisional RETA cuotas
  TGSS regularizable periods, bases, coverage and benefits
outputs:
  computable_annual_income, R_monthly, tramo
  allowed_base_min/max, recommended_base, estimated_monthly_cuota
  estimated_regularization, cash_reserve, confidence/status

if Beckham and no written TGSS determination for relevant year:
  status = REQUIRES_TGSS_CRITERION
  use recognized TGSS base/recibo for actual payment ledger
  show ordinary-art308 simulation and missing-data-floor scenario separately
  do not label either scenario as legally final; do not silently set income=0

Ordinary IRPF: relation to modelo 100

For each activity, and then add up:

A_directa = casilla[0224] + casilla[0186] + casilla[0196] - casilla[0197]

This is the mapping published by the AEAT. [0224] already includes the deduction allowed in IRPF for hard-to-justify expenses. Do not replace it with the reduced net income. Do not add the cuotas a second time if the input figure is already the income before RETA. If the refund exceeds the cuotas of the year, part of it is in [0178]. Reconcile this anomaly with the IRPF certificate and with the income that the AEAT actually transmitted. Do not subtract the same amount twice.

A_societario = qualifying_gross_remuneration_from_company
             + qualifying_gross_equity_distributions
# If RETA is already included in the remuneration in kind, do not add it again.
# Do not subtract withholdings, the personal cuota or the 2.000 € of employment expenses from these gross amounts.

A_total = sum(A_directa) + A_societario + other_art308_computable_income
p = 0.03 if qualifying_art305_b_or_e_days >= 90 else 0.07
N = A_total - A_total * p

A negative result does not become «return not filed»: these are different legal situations. For an ordinary autónomo, a negative R falls in R1, not in the default value of 1.000/1.424,40 €.

Average monthly income, range and recommendation

Art. 44/46 of the Regulation sets R = N / D_regularizable × 30. D_regularizable are the days that the TGSS counts after the exclusions. It is not simply the number of invoices collected. For a full year it is useful to show the N/12 forecast separately. However, do not present it without a warning as the exact regularisation formula: the literal formula of the rule uses days. In an ordinary full calendar year of 2025/2026 it is N/365×30. In a calculation imported from the TGSS, use its confirmed day counter. Below, the practical difference with the conventional 360-day year that some materials cite is noted.

if D_regularizable == 0:
  income_regularization = 0
  keep recognized nonregularizable bases
else:
  R = N / D_regularizable * 30          # do not round before choosing the tramo
  (lo, hi) = table[year].lookup(R)      # exact <, <=, >= as in the table
  if special_floor_applies:
    lo = max(lo, floor[year])
    hi = max(hi, lo)                   # a low tramo does not block the special floor
  recommended_base = lo               # goal: minimum mandatory payments
  if user_explicitly_wants_higher_benefit_base:
    selected_base = chosen amount in [lo, hi]
  else:
    selected_base = recommended_base

Forecast the year from the real data since the start of the year plus the remaining expected income and expenses. Include the one-off bonuses or dividends of the societario. Near a limit, show the range of possible tramos. Do not advise an artificially reduced forecast. The base change only takes effect in the next permitted window. Do not raise the minimum «just in case» with a hidden surcharge.

Cuota and rounding

ordinary_rate[2025] = .283 + .013 + .009 + .001 + .008 = .314
ordinary_rate[2026] = .283 + .013 + .009 + .001 + .009 = .315
estimated_full_month_cuota = ROUND_HALF_UP(selected_base * rate, 2)

Store the calculation of each component without early rounding. Store the official receipt separately. No primary technical document confirms the order of rounding to the cent of each component or difference in the internal TGSS system. The tables and the examples round the total monthly amount. The final amount to pay is the one in the TGSS payment document. Do not present an amount you calculated yourself as an official payment document.

Partial month and non-regularisable intervals: compute the proportional base according to the settlement rules and the real TGSS days. Do not automatically charge a full month for a single day. Remember that alta/baja with contribution by days is limited to three times a year. For the cuota reducida, use the recognised fixed part + MEI on the applicable base. Do not add cese or FP. Do not apply the ordinary 31,4/31,5% to it.

Regularisation

Do not do sum(clamp(base of each month)): according to the rule, the average provisional base de cotización of the whole regularisable period is compared first.

B_sum = sum(provisional bases attributable to regularizable periods)
B_avg = B_sum / D_regularizable * 30       # art46; take the normalised TGSS data
(lo, hi) = permitted interval for actual R and special category

if no_IRPF_or_no_reported_income_condition_confirmed_by_TGSS:
  target_base = missing_data_floor[year]  # 1000 / 1424.40; do not choose it because of zero profit
elif lo <= B_avg <= hi:
  preserve each provisional base
  income_related_delta = 0
elif B_avg < lo:
  target_base = lo
else:
  target_base = hi
  apply eligible 31-12-2022 retention option only if expressly chosen

if target_base exists:
  for each regularizable liquidation period m:
    delta_base_m = prorated(target_base,m) - provisional_base_m
    delta_cuota_m = apply(period_specific_rates_and_bonifications, delta_base_m)
  income_related_delta = sum(delta_cuota_m)

estimated_result = income_related_delta + separately_identified_TGSS_corrections
positive -> estimated additional payment
negative -> estimated refund
cash_reserve = max(0, estimated_result)

Art. 46.2.7 requires applying the rates and the conditions to the base differences. For a forecast to the cent, rounding the monthly difference is acceptable. However, compare the result with the official receipt or resolution. Note that the debt for unpaid provisional cuotas, surcharges and interest does not disappear automatically if the final base goes down. There may be separate corrections of the situation or of the coverage even in periods with an already final base.

Calculate the pluriactividad refund after the main regularisation:

excess = max(0, CC_RETA_paid + CC_employee_paid + CC_employer_paid - annual_threshold)
refund_pluriactividad = min(excess * .50, CC_RETA_paid * .50)

Transfer to the tax modelos

The modelo 100 numbers match the confirmed documentation of Renta 2025. For the 2026 return, which is filed in 2027, the numbers and the XML/XSD of the modelo are UNVERIFIED. It cannot be assumed that they will not change. RETA itself is not filed as a quarterly self-assessment with the AEAT.

Technical source of the annual mapping: official XSD dictionary of modelo 100 for 2025. For the next year, the corresponding new version is needed, not a renamed 2025 file.

Example: 4.000 € a month before RETA

Variant A: the input is exactly the taxable income before RETA, that is, 48.000 € a year already after the other allowed expenses, including the applicable hard-to-justify expenses. Full year, without tarifa plana, benefits, debts or other bonuses; autónomo as a natural person.

A=48.000; N=48.000×0,93=44.640 €. Simplified monthly forecast N/12=3.720 €; with the 365-day calendar counter N/365×30=3.669,041095… €. In both cases it is G10, with a base of 1.601,31–4.050,00 €. The minimum of 1.601,31 € is chosen.

For example, 2025 from G1: (1.601,31−950,98)×0,314 = 204,19962 → 204,20 €/month, ×12 = 2.450,40 €. It is a regularisation without a penalty if it is paid within the special deadline. Underestimating the initial forecast does not turn the difference into a free loan forever.

Variant B: the 4.000 € are the operating profit before RETA and before the hard-to-justify expenses. This is what the user usually means in ordinary IRPF under estimación directa simplificada. If there is a real right to the 5% and the annual limit of 2.000 € is reached, the starting figure is A=48.000−2.000=46.000 € and N=42.780 €. Monthly forecast of 3.565 €; calendar calculation of 3.516,16438… €: G9, not G10. Cuota of 477,16 € / 478,68 €. Additional payment from G1 for 12 months: 2.142,60 € / 2.149,44 €; from R1: 3.263,16 € / 3.273,60 €. The engine must clarify the meaning of the input figure. It must not subtract the generic expenses twice. For a societario with 4.000 € a month of computable gross income and no other income: 48.000×0,97/12=3.880 €: G10. Added dividends can move the person to a higher tramo. No variant is a confirmed final calculation for the régimen Beckham.

Deadlines and modelos

Basis of the deadlines: TGSS alta/baja, Importass: Regularización anual de cuotas de Trabajo Autónomo, RD 665/2024, art. 46, AEAT: IRPF obligation, Ley 39/2015 arts. 43, 117, 122.

Source: art. 45 of the Regulation in RDL 13/2022. It applies to 2025 and 2026. Do not set a fictitious annual regularisation date «31 December»: the real notification arrives later. The official TGSS calendar shows the regularisation of 2024 income in January–March 2026. That is, the notification can be delayed by more than one calendar year: TGSS calendar.

Edge cases

• One invoice a month / foreign client. The country of the client, the inversión del sujeto pasivo, the absence of IVA on the invoice and the Spanish IRPF withholding do not by themselves change RETA. What is needed is the income according to the tax criterion, not the net balance that comes into the bank.
• IRPF under estimación directa simplificada and 7%. These are two different deductions. Take the tax result after the allowed hard-to-justify expenses and then apply the Social Security 7%. Do not replace the 5% of the tax deduction with the 7% and do not count the Social Security cuotas twice.
• 90 days of the societario. Determine the classification, the 3% deduction and the minimum floor with the annual data of the situation, not only with the situation on 31 December. Do not automatically extend the holding threshold for including dividends to all the ways of proving effective control.
• Year with a move from autónomo to SL. The income of the individual activity and the computable remuneration or dividends can be added together. A single RETA applies, but the dates of each situation and a single 90-day check are needed. Two registered activities do not mean two cuotas.
• Colaborador without own salary. The lack of personal income does not cancel the special minimum. Do not mix the lack of exchange data with a negative result that was actually declared. Family collaborators usually do not apply their own estimación directa to the activity of the main autónomo.
• Benefits / IT. After 60 days of IT, if the relevant right exists, the cuotas are paid by the mutua/the SEPE. The payment months and the bases used to calculate the benefit may become non-regularisable. Do not automatically reserve an additional payment for each of those months. Source: LGSS art. 309.
• Pluriactividad. The salary from an ordinary third-party employer does not become RETA income just because the natural person is also an autónomo. First comes the regularisation and then the refund of the excess CC. It is not an exemption from RETA for contributing fully in the Régimen General.
• Income at a limit. Exactly 1.166,70 € → G1; exactly 900 → R2; exactly 4.050 → G10. Compare the unrounded calculation and round separately what is displayed. Store the TGSS resolution, with its own rounding, as a fact.
• High base existing before 2023. To keep it, the conditions of DT sexta must be met and the option must be exercised on time. Do not propose it to someone who registers (alta) for the first time in 2025.
• Move within Spain. There is no regional RETA scale of its own. The zero cuota or the regional subsidy is a separate payment, with its own conditions and its possible tax classification. Do not reduce the national cuota until it is granted. Update the address at the TGSS and at the AEAT separately.
• Russian passport. The Spain–Russia Social Security Agreement exists, in force since 22.02.1996. The ordinary five-year posting scheme refers to employees. The autónomo does not get an automatic exemption; other exceptions with the E/R.2 may be agreed for them. Without a confirmed applicable coverage, do not exclude RETA. TGSS: Russian Federation.
• Additional payment notified after leaving the activity. The tax classification of the regularisation follows the nature of the previous activity or employment. It cannot be allocated to the new SL just because the payment arrived after the SL was set up. The accounting expense of an expected future additional payment is not the same as a tax expense already paid by the natural person.

Unresolved points

1. Régimen Beckham: uncertainty that blocks an automatic final regularisation. A specific answer from the TGSS of Valencia about modelo 151 has been found. However, it is published on the website of an association, it is not a general rule of the BOE or of the DGT, and it describes the practice of a past regularisation. No published national answer has been found on which exact net taxable income must be taken for an entrepreneur under art. 93, or on how to transmit it from modelo 151. Do not promise that «it will always be only the 1.000 € base»; for 2026 the national default value is already 1.424,40 €. Careful implementation: a written query to the TGSS/CASIA with the year and the specific situation. Keep the answer and the resolution. Until then, mark the forecasts as UNVERIFIED and record the real payments according to the receipts. It is not a reason to file an incorrect modelo 100.

   For the tax part there is a specific checked limit. The AEAT instructions for modelo 151, section B allow, under art. 24.2 TRLIRNR, only staff expenses [03] and the supply of materials and utilities [04]. The social charges of the staff are not the personal RETA cuota of the entrepreneur. So do not include your own RETA in those expenses and do not transfer the [0186] of the ordinary modelo 100 there. The fact that the 151 has its own «net income» does not resolve which exact value the TGSS must receive for the purposes of art. 308.

2. Cuota reducida of 2026 and MEI: contradiction between primary materials. DT quinta of RDL 13/2022 expressly limits the 80 € to the years 2023–2025 and, from 2026, refers to the LPGE. In RDL 3/2026 and in Orden PJC/297/2026 as studied, no separate setting of the 80 € has been found. The official indexed Importass guide publishes at the same time 80 € + 0,9% MEI = 88,64 €. But the G1 minimum of the Orden is 950,98 €, which gives 88,56 €. On the other hand, 88,64 € corresponds to the old base of 960,60 €. The legal basis of that MEI base and of the amount for a new alta in 2026 is UNVERIFIED. The service shows this discrepancy and uses the recognised alta/receipt. It does not derive the 88,64 € amount with an invented formula.

3. Regularisation days. Art. 44/46 in the BOE and the RED manual set the division by the computable days of alta and the multiplication by 30. Some professional summaries use 360 days for a full year instead of the literal 365 calendar days. No accessible primary technical algorithm has been found to normalise all full and partial months. Do not present a simple annual/12 as a universal legal algorithm. Inside the engine, separately confirmed D_regularizable and normalised TGSS bases are needed. For the forecast, keep both scenarios if a limit is near. The 4.000 € example deliberately gives the same tramo with both counters. The exact equivalence of an own calendar counter with the TGSS data is UNVERIFIED.

4. Rounding to the cent. The rates and the bases are checked, and the table products are calculated. No TGSS technical specification confirms the exact rounding order by CC/CP/cese/FP/MEI, by partial months and by differences. So the amounts are an estimate; the official settlement is the one in the payment document. Do not add a hidden tolerance that turns a real debt into zero.

5. Numbers of the 2026 tax casillas. On the date of the study, the manual and the schema of the future Renta 2026 campaign are not confirmed. The formulas are separate from the annual mapping to the form. [0186]/[0196]/[0197]/[0224] are confirmed by the current AEAT page and by Renta 2025. However, the future exporter must load the approved form and must not copy it blindly.

6. IS and director. The general deductibility rules are confirmed by the LIS and the AEAT. However, the full text of the specific DGT V0067-19 has not been obtained from the official site: the URL returned only the structure of the search engine. The claim about the exact wording of that ruling (consulta) is marked as UNVERIFIED. A primary source confirms the deductibility of the personal cuota itself in ordinary IRPF. If the SL pays, a proper classification of the remuneration, the payment on account (ingreso a cuenta) and the corporate documents are needed. A universal «director's SS deductible» switch is not enough.

   An additional confirmation has been found in the full text of DGT V1796-25 of 13.10.2025, reproduced in Fiscal Impuestos, pp. 2–3. Payment of the RETA of a working partner means a higher remuneration. If it is paid directly, it is in kind with a payment on account (ingreso a cuenta), which is added to the valuation of the income if it is not passed on to the recipient. If money is handed over, it is cash remuneration. At the same time, the cuota is deductible for the natural person under art. 19 LIRPF. It is an accessible copy of the DGT text, but it is not the primary site. It strengthens the IRPF classification; it is not a separate ruling on the IS deduction. Remuneration for ordinary work other than the director functions does not automatically get key E or the director rate.

7. 2027 and regional aid. Neither the approved 2027 RETA table nor the final amounts of the regional zero cuota for a specific person have been found. The 1% MEI is confirmed. The new limits, bases and the SMI are UNVERIFIED. The engine must not apply bills or a conditional extension without the source version and the effective date.