The quota under real income
Under the real-income system, the RETA quota is tied to the profit you forecast and to the brackets Social Security publishes each year.
Forecast, brackets, and the later adjustment
You choose the base from the net profit you estimate for the year. Social Security publishes the brackets for each year. Later it compares what you contributed with your real profit and adjusts. The bracket amounts change with the year: use that year’s publication, not an old list.
- The quota follows your income forecast.
- Social Security publishes the brackets each year.
- There is a later adjustment.
The app does not calculate the quota
Factura Fácil does not work out what you must contribute and does not pick a bracket. You can record the quota you do pay as an expense. That entry is the amount you enter, not a Social Security calculation.
Common questions
Is the quota always the same?
No. It depends on the profit you forecast and on that year’s brackets. Social Security adjusts later against real income.
Does the app tell me which bracket I am in?
No. It does not calculate the quota. You can record the quota you pay as an expense, for the amount you enter.
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.