Activity income details
📊 Contribution calculation breakdown
A corporate freelancer (autónomo societario — typically a company partner, managing director, or business administrator with a controlling interest in a corporation) has specific rules when contributing to the RETA system (Régimen Especial de Trabajadores Autónomos) in Spain. Under the income-based contribution system, quotas depend on the real economic returns of the corporation.
🔍 How do corporate self-employed contribute in 2026?
Unlike sole proprietors, corporate self-employed workers face two distinct legislative provisions:
- Reduced expense deduction: The general deduction for business expenses is limited to 3% of net income (instead of 7% for individual freelancers).
- Special minimum base: The minimum monthly contribution base is set at €1,000.00 for 2026. If the calculated bracket base is lower, it is raised to this minimum societario floor.
The monthly quota is calculated by applying a 31.3% general contribution rate (incorporating common contingencies, work accidents, training, cessation of activity, and the 0.7% MEI) onto the selected contribution base.
📝 Worked calculation examples
We demonstrate two corporate director scenarios below.
Example 1: Director of a new or low-revenue company
- Average monthly net income (less 3% deduction): €970.00
- Since this is below the corporate director floor, it is raised to: €1,000.00
- Formula applied: €1,000.00 × 31.3%
Example 2: Managing director with stable earnings
- Average monthly net income (less 3% deduction): €2,910.00
- Recommended base is aligned with real earnings: €2,910.00
- Formula applied: €2,910.00 × 31.3%
❓ Frequently Asked Questions (FAQ)
Registration is mandatory if you perform director duties and own at least 25% of the shares, or if you hold 33% or more of the capital, or if you live with family members who collectively own more than 50% of the corporation.
Yes, the corporation can pay your quota directly. It is tax-deductible for the corporation as executive compensation, provided this compensation structure is explicitly stated in the company bylaws.
At the end of the year, the TGSS cross-checks your contributions against tax returns. If you underpaid, you must pay the difference; if you overpaid, the Social Security will refund the excess automatically.