RETA contribution bases
The contribution base is the figure the quota is calculated on. Each year Social Security publishes the minimum and the maximum.
Minimum, maximum, and your forecast
There is not one base for everyone. You choose a base inside that year’s range, tied to the net profit you forecast. The minimum and maximum for the year are in the official publication. A figure from another year does not work for contributing today.
- Social Security publishes the minimum and maximum each year.
- The base is tied to forecast profit.
- Do not use another year’s table.
The app does not report the base
Factura Fácil does not send a base to Social Security and does not enrol you in RETA. If you record the quota as an expense, that entry is the amount you enter. It is not the report of the base.
Common questions
Can I choose any base?
You choose inside the year’s minimum and maximum, tied to your profit forecast. Social Security publishes those figures. This page does not list them.
Does the app report my base?
No. It does not send the base to Social Security. The quota expense, if you record it, is only a record.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.