RETA (Régimen Especial de Trabajadores Autónomos) is the Spanish Social Security regime to which all self-employed workers must affiliate. Since 2023, contributions are calculated based on actual net income, with 15 progressive bands ranging from approximately EUR 200/month for the lowest earners to EUR 590/month for the highest, and a flat rate of EUR 80/month for new self-employed workers during the first 12 months.
In practice
What Is the RETA?
The Régimen Especial de Trabajadores Autónomos (RETA) is the Social Security regime for self-employed workers in Spain. All workers performing an economic or professional activity on their own account — autónomos — must register with the RETA, which governs their contribution obligations and their access to Social Security benefits.
The RETA is governed by Decree 2530/1970 (as extensively amended), most recently by Law 21/2021 of 28 December, which introduced the real-income contribution system applicable from January 2023.
Who Must Register?
The following persons are required to affiliate with the RETA:
- Individual self-employed workers (autónomos persona física) who regularly, personally, and directly perform an economic activity for profit.
- Director-shareholders of a Sociedad Limitada (SL) or Sociedad Anónima (SA) with a shareholding of 50% or more (or those with effective control despite a lower stake).
- Members of professional partnerships (Sociedades Profesionales) registered in the Mercantile Registry.
- Family collaborators who live with the business owner, work in the business, and are not employees.
- Partners in comunidades de bienes or irregular civil partnerships conducting economic activities.
Real-Income Contribution System (2023 Onwards)
Until 2022, self-employed workers could freely choose their contribution base regardless of actual income. The reform introduced 15 progressive income bands:
| Annual net income (approx.) | Monthly contribution (2025) |
|---|---|
| Below EUR 8,040 | ~EUR 200/month |
| EUR 8,040–12,000 | ~EUR 270–290/month |
| EUR 12,000–14,000 | ~EUR 290–310/month |
| EUR 14,000–18,000 | ~EUR 310–350/month |
| Above EUR 72,000 | ~EUR 590/month |
Workers select their provisional band at the start of the year and can change it up to six times per year. The Social Security Treasury (TGSS) performs a year-end settlement based on actual income declared to the AEAT.
Flat Rate for New Registrations
First-time RETA registrants are entitled to a EUR 80/month flat contribution for the first 12 months, extendable by a further 12 months if annual net income does not exceed the national minimum wage. This incentive significantly reduces the cost of starting self-employed activity in Spain.
RETA Benefits
RETA affiliation generates access to:
- Public healthcare and pharmaceutical cover.
- Temporary disability benefit (incapacidad temporal) from the fourth day of illness or accident.
- Permanent disability and major disability benefits.
- Death and survivor benefits (widowhood, orphanhood).
- Retirement pension calculated on contributions and years registered.
- Cessation-of-activity benefit (cese de actividad) — the self-employed equivalent of unemployment benefit.
RETA and Digital Nomads
Foreign nationals who obtain the digital nomad residence permit (Law 28/2022) and register as self-employed in Spain must register with the RETA for their Social Security contributions, unless they hold a Social Security coverage certificate from their home country that is valid in Spain under applicable EU regulations or bilateral agreements. For non-EU nationals without such coverage, RETA registration is mandatory.