Pluriactividad and the quota
If you also have a job, the RETA flat rate and the pluriactividad reduction are incompatible. The choice is not filed from the app. The figures you see are orientative text.
The reduction the app describes
Factura Fácil’s orientative text describes the pluriactividad reduction like this: 50% of the minimum base for 18 months, then 25% for the next 18 months if the job is full-time. The flat rate is not added on top of that reduction. Neither one is requested from the app. The official source is the Tesorería General de la Seguridad Social.
- 50% of the minimum base, for 18 months.
- Then 25% for 18 months if employment is full-time.
- Incompatible with the flat rate. Not filed from the app.
When contributions pass the joint limit
When the RETA quota plus payroll contributions exceed the annual joint limit, Social Security returns 50% of the excess, capped at 50% of the RETA quota, on its own. The app’s estimate is orientative. The payslip itself does not move modelo 130. More on expenses is in deductible expenses.
Common questions
Can I have the flat rate and the pluriactividad reduction together?
They are incompatible. The app’s figures are orientative text and the choice is not filed from Factura Fácil. TGSS is the official source.
Does the app claim the excess-contribution refund?
Social Security returns 50% of the excess, capped at 50% of the RETA quota, on its own, when the quota and payroll contributions exceed the annual joint limit. The app’s estimate is orientative.
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.