The RETA quota as an expense
The quota you pay to RETA for the activity is a 100% income-tax expense and carries no deductible VAT. Factura Fácil can record it. Social Security collects it, not the app.
What enters income tax
A deductible expense has to relate to the activity, be justified, and be recorded. There is no closed list. The RETA quota is the contribution for that activity: 100% of the amount enters income-tax profit. The VAT deduction is 0%, because the quota has no VAT to subtract on modelo 303. The official amount comes from the Tesorería General de la Seguridad Social (TGSS). The app does not file the quota with Social Security.
- Income tax: 100% of the quota.
- VAT: 0%.
- TGSS is the source of the amount.
How it gets recorded
You can save each month’s amount with no VAT, in the taxes category. If you turn on the automatic expense, the entry appears on day 1 for the amount you saved, and you can backfill missing months. You confirm the record. It is not a tax opinion and it does not replace your gestoría. How it meets the quarter is in modelos 303 and 130 and deductible expenses.
Common questions
Does the RETA quota deduct VAT?
There is no VAT to deduct. 100% of the quota enters income tax for the activity, and the VAT deduction is 0%.
Does the app pay the quota to Social Security?
No. TGSS collects the quota. Factura Fácil can only record it as an expense.
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.