New minimum base for company-owned self-employed in 2026

Self-employed contribution quotas: adjust your base before the end of 2026

Regularization based on real income and new minimum base for company-owned self-employed

We are now in the final stretch of the 2026 tax year. This is the time to review your RETA contribution base so it reflects your real projected income for the year — and avoid quota difference settlements in the years ahead.

How does the regularization work?

Since 2023, the self-employed contribution quota has been calculated based on projected net income, within a table of income brackets. The monthly quota is provisional: once the tax year ends and the income tax return is filed, Spain's Social Security Treasury (TGSS) cross-checks the data with the Tax Agency and settles the difference between what was paid and what should have been paid based on actual income.

• If too much was paid, the TGSS refunds the difference.
• If too little was paid, it claims the outstanding amount.

The more closely the base is adjusted to real income throughout the year, the smaller the impact of the later regularization.

2026 base-change calendar

The contribution base can be changed up to six times a year. The change takes effect based on the application date, with the following upcoming deadlines:

2026 update: company-owned self-employed and collaborating family members

The transitional provision of Royal Decree-Law 13/2022 established that, from January 1, 2026, the minimum contribution base for this group would stop being set at around €1,000/month and instead align with the minimum base of Group 7 of the General Social Security Regime. Order PJC/297/2026, of March 30, has set this minimum base for company-owned self-employed at €1,424.40/month.

• Group affected: working partners of commercial companies and collaborating family members registered with RETA for at least 90 days during 2026.
• Increase: the minimum base rises from ≈€1,000 to €1,424.40/month (+€135/month, ≈€1,600/year, for those previously paying the earlier minimum base).
• Provisional application in 2026: the TGSS allows continued payment at €1,000/month during the year, but this does not exempt the difference owed.
• Ex officio regularization in 2027: unpaid differences from all of 2026 will be claimed if the base has not been adjusted.
• No automatic adjustment: the Administration will not raise the base ex officio in 2026 — the decision and management are up to the individual.

Even though there is no immediate obligation to change the base, keeping it at €1,000/month without assessing the situation could mean a significant back-payment settlement covering the whole year in 2027. We recommend reviewing each case individually.

Recommendations

• Review your projected net income for 2026 and check whether your current base matches the actual bracket.
• If the change should take effect on September 1, submit the application before August 31, 2026.
• Company-owned self-employed workers and collaborators: assess whether to adapt the base to €1,424.40 now, or knowingly keep the previous one while anticipating the 2027 regularization.

👉 From the Employment Department, we review your situation, calculate the most suitable base, and manage the change with Social Security within the applicable deadlines.