The later adjustment of the quota
You contribute during the year from your forecast. Later Social Security compares that quota with real profit and adjusts it.
The forecast and the real figure
The year’s quota comes from the profit you said you expected. At the close, Social Security compares that real profit with the contributions paid. If they do not match, there is an adjustment. It is not a correction you can invent on the month’s invoice.
- During the year you contribute from the forecast.
- Later the real profit is compared.
- The difference is adjusted.
The app’s expense is not the settlement
The monthly entry in Factura Fácil is the quota you record. It is not the calculation of a future adjustment and it is not a payment to Social Security. When that settlement exists, it is a different fact from the monthly expense.
Common questions
Does the adjustment replace the monthly quota?
No. During the year you pay the forecast quota. The adjustment comes later, when real profit is compared.
Does the day-1 expense already include the adjustment?
No. It is the quota you record. It is not the settlement Social Security may make later.
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.