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Royal Decree 416/2026 repeals RD 1132/2002 and amends the flexible retirement regime, adding a transitional provision. It sets a 12-month period for workers to adjust their contribution regime as per Article 3, aligning the system with work compatibility and contributory pension rules.
Flexible retirement workers must adjust their contributions under the new rules. A three-month transition period creates time pressure to comply. Social Security administrations must update their registration systems. Fines of up to 5,000 EUR for non-compliance are in force (art. 4).
The tax team reviews your specific situation.
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