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BOE-A-2026-11474 ·28 May 2026 ·Royal Decree Medium impact
Tax

Flexible retirement workers: 12-month period to adapt contribution regime

Royal Decree 416/2026 repeals RD 1132/2002 and modifies the flexible retirement regime by adding a single transitional provision. This change establishes a 12-month period for workers to adapt their contribution regime to the new modality, in accordance with Article 3. The modification affects those opting for flexible retirement and aims to align the regime with work compatibility and the contributory pension.

In 2 key points

  1. Workers must adapt their contribution regime within 12 months (art. 3)
  2. Royal Decree 1132/2002 is repealed and Article 3 is modified (art. 3)

How it affects those involved

Workers opting for flexible retirement must adapt their contribution regime within 12 months. Social Security administrations must update their systems to manage the new regime. Advisors and managers must inform their clients about the new deadline and application conditions. Companies hiring workers under this modality must verify compliance with the new requirements.

Lifecycle

2026-05-28PublishedPublished in the BOE
2026-08-28Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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