Self-Employed Contributions in Spain 2026: The Real-Income Bracket System

What real-income contributions are

Since 2023, self-employed workers in Spain contribute to Social Security based on their real net earnings, rather than freely choosing their base as before. This model, regulated by Royal Decree-law 13/2022 and framed within the General Social Security Law, organises contributions into income brackets (tramos), each with a minimum and maximum base and an associated monthly fee.

How the brackets work

The system is rolled out progressively, with a bracket schedule updated each year. Each self-employed person sits in the bracket matching their expected monthly net earnings and pays the fee for that bracket. Net earnings are calculated by subtracting deductible expenses from income and applying an additional deduction for hard-to-justify expenses.

The computable net earnings include all the net results of the economic activities, plus the self-employed contribution paid, before applying the deduction for generic expenses.

How to choose your base

1. Estimate your annual net earnings and divide by 12.
2. Identify the bracket you fall into according to the current table.
3. Choose a contribution base within that bracket limits.
4. You can change your base up to six times a year to match your real performance.

The annual regularisation

Because fees are paid on a forecast, Social Security carries out a regularisation the following year, cross-checking data with the tax agency (AEAT). If you contributed below what was due, you must pay the difference; if you contributed too much, the excess is refunded. That is why adjusting the base throughout the year matters.

What changes in 2026

• The rollout continues with new bracket tables and updated fees.
• Data cross-checking is reinforced for a more accurate regularisation.
• The option to adjust the base several times a year remains.
• It is wise to review the income forecast at the start of the year and after significant changes in activity.

Practical recommendations

Keep tidy accounts of income and expenses to estimate your bracket well and avoid surprises in the regularisation. Good invoicing management, aligned with the anti-fraud rules and Verifactu, makes calculating net earnings easier. With RegulaKit you keep your invoicing and documentation up to date to anticipate your fee. To assess the impact of an error or a surcharge, try our penalty calculator.