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What is RETA and alta in Seguridad Social

RETA (Regimen Especial de Trabajadores Autonomos) is a Spanish Seguridad Social regime for self-employed persons, and it is an application for inclusion from a specific date. You pay contributions and are self-employed. Alta is supplied electronically through the Importasse before starting an activity, but not before 60 calendar days.

Information material, not individual legal opinion: Prepared using IE; checked by a subject matter specialist before publication has not yet been completed; conditions apply to a particular situation and may change.
Short
  • RETA (Régimen Especial de los Trabajadores por Cuenta Grand Propia o Autónomos) is a Seguridad Social regime for those who regularly, personally and for income work for themselves <x idziva, idziva, idents de la smos de la la simages (Incorpo de mégéséségéséségéséségéséséséségésésésération, et et de la dégéségésésétésétération et de l'ségésésésération et de l'sération et It has applications for a residence permit under Ley 14/2013, including the DNV, and the permit is issued by Dirección General de Migraciones [1].
  • Alta This is a request for entry into regime from a specific date. [4][5].
  • Before the alta, you have to get on the tax register: AEAT logs this through the modulo 036 before you start operations. [5][6].
  • Contributions are considered to be net income per year; Orden PJC/297/2026 tables are in force for 2026 [2][11].
  • Freelancer on DNV is required to make an alla after approval, otherwise the permit can be terminated. For cuenta propia alta, it is necessary within three months of entry. [7][9].

What is RETA?

RETA, Régimen Especial de la Seguriidad Social de los Trabajadores por Cuenta Propia o Autonomos, is a separate mode of Seguridad Social for self-employed persons, including people over 18 years of age who regularly, personally and directly engage in economic or professional activities for income, outside of their own management and organization. [1].

Since 1 January 2023, contributions to RETA have been tied to real net income and the termination protection (cese de actividad) has been strengthened, which has changed the Real Decreto-ley 13/2022; as of 2 October 2026, the 2026 tables are in force. [2][11].

What is alta in Segurid Social?

Alta is a declaration of inclusion from a specified date. It begins with contributions. The assignment of the number (afiliación) and the alta is called separate actions, and when combining several regimes, the Alta is applied separately for each of the regimes. [3]I'm talking about the number: Seguridad Social (NISS).

The reverse is called baj (exit) and the time limit for filing baj and changes for self-employed persons according to the Seguridad Social table is 6 calendar days. [4].

Who's supposed to be in RETA?

The general rule is described above, and the law further refers to groups that are explicitly included in the regime [1].

WhoBasis
Regularly working for himself for incomeArticle 305.1 LGSS
The administrator or employee of the capital society (SL, SA) with real control over it, is presumed to be a fraction of one third of capital or a quarter if there are management functions.Article 305.2 (b)
Comunidad de bienes or sociedad civil irregular, unless its work is limited to the management of common propertyArticle 305.2.d
Occupation for which there is a need for cogitation (law makes reservation on alternative cashiers, disposición adicional 18)Article 305.2 (g)
Married and relatives regularly employed in self-employed activitiesArticle 305.2.k

If you work simultaneously for and for the job, the alta is arranged separately for each regime. If you have several separate classes, the alta in RETA is one, but all classes need to be specified. [3].

How is the alta served and within what time frame?

The procedure for self-employed persons who are allowed to work in Spain is as follows:

  1. To join the tax census. Alta at AEAT is served via the modulo 036 before starting operations. [6]IAE tax on individuals does not pay, but Seguridad Social requests that IAE code and the authority where you are registered for it [5][10].
  2. Enter Importasse (Cl@ve or digital certificate), section "Alta en Trabajo autónomo" [5].
  3. Please specify the date of commencement, the type of activity, the IAE code, the address, the expected net income per month and the contribution base. [5].
  4. Select mutua, specify contacts and account for write-off of contributions, check data and download the information [5].

You can file in advance: up to 60 calendar days before the start of the operation [4]The first three altas in the calendar year are valid from the date on which the conditions, which are the first of the month, are met. Alta is also late from the first of the month, and contributions for the past period will have to be paid with allowances and interest. [3].

What changes for foreigners?

The DNV freelancer is considered self-employed for Seguridad Social. UGE writes that he himself is the manufacturer of the NETA, and that he cannot import the right under a bilateral self-employed agreement. Without the alta, the permit is terminated in the inspection, and the family is left without the right to live and work. [7]. UGE advises to come to the PAE point with a decision: it will issue an alta to the tax and Seguridad Social through the CIRCE system [7].

To allow for self-employment on Reglamento alta, you need to apply for a job within three months of legal entry, and it is it that makes the permit valid. [8][9]. The choice between two bases: <x id="833" 833" " we do not choose from 01 id=" from the income : 01 / : 01 : : 01 / id> : : id> 01 / 03 / : {{{{{{{{{\display }}}} {\display {\display {\displaystyle {\displaystyle {\displaystyle } The AEAT also clarifies that people under Article 93 do not file DNV or autonomoMore about independent work: cuenta propiaThe step-by-step order for the remote workers is collected on the route sheet DNV, for working for yourself on Reglamento on the sheet work permit.

What depends on the incident?

We haven't found an official list of IAE codes that fit the specific activity, and we're going to decide on the facts of your work, depending on the circumstances, both the rights to reduced contributions and the obligations in mixed employment, and whether you fall under the rules for members of societies. How much autono is paid per monthCheck your case with a gestor or a lawyer.

Frequent issues

What is RETA in simple terms?
RETA is the Seguridad Social regime for self-employed people: those who regularly work for their own income, in person and directly, outside of their management. Contributions are paid on a year-to-year basis in the system in force since 1 January 2023. Whether a person has employees is irrelevant. [1][2].
What do you mean, an alta autónomo?
Alta autónomo is a request for inclusion in RETA from the specific date on which contributions begin. It is submitted electronically via Importasse. Before doing so, you have to enter the tax register (modelo 036) and specify IAE code. If you have several classes, an alta one, but all classes indicate it. [3][4][5].
How many days before you start working, can you put an alta on NETA?
The first three altas in the calendar year are valid from the date on which the conditions, the remaining ones from the first day of the month, are met. Alta is late, too, starting on the first day of the month, and the contributions for the past are paid with allowances and interest. [3][4].
Can you be a freelancer without an alta in RETA?
No. Regular work for income is subject to mandatory inclusion in RETA [1]For an alien on DNV, the absence of an alta in the inspection leads to the termination of the permit and the family is left without the right to live and work [7]Special cases depend on your employment, and check them with the hestor.
Do self-employed people pay IAE tax?
Individuals do not pay IAE tax: AEAT exempts them from it. But the census alta (modelo 036) is paid before the start of the activity, and the IAE code and the registration authority then specify in the application to Seguridad Social. [5][6][10].
What time does the NETA serve baj?
For bajas and changes in self-employed Seguridad Social indicates 6 calendar days; the same period refers to a change of activity or address. How to formalize baj in your situation, especially in the case of valid residence permits, specify from the hestor [4].

Based on source

  1. BOE · Ley General de la Seguridad Social, articles 305 and 308 ♪
  2. Seguridad Social · Sistema de cotización para autónomos ↗
  3. BOE · Real Decreto 504/202 (arts. 41 and 46 Reglamento de incriprión y afiliación)
  4. Seguridad Social · Plazos de presentación de altas y bajas ↗
  5. Revista Seguridad Social · Guía para darte de alta como autónomo (Importass) ↗
  6. AEAT · Plazo de presentación del modelo 036 ↗
  7. Ministerio de Inclusión, UGE · Preguntas frecuentes, teletrabajadores internacionales ↗
  8. Ministerio de Inclusión · Hoja 14, autorización inicial de residencia y trabajo por cuenta propia ↗
  9. BOE · Real Decreto 1155/2024, articles 82 - 85 ·
  10. AEAT · ¿Tengo que presentar la declaración del IAE? ↗
  11. BOE · Orden PJC/297/2026, article 18 (Bases and RETA rates for 2026) ♪

Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.

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