What are RETA and alta in Seguridad Social

In brief

RETA (Régimen Especial de los Trabajadores por Cuenta Propia o Autónomos) is the Seguridad Social scheme for people who work for themselves regularly, personally and for profit [1].
Alta is the registration in the scheme from a specific date. It is filed through Importass before the activity starts, no earlier than 60 calendar days in advance [4][5].
Before the alta you must register with the tax authority: the AEAT handles this through modelo 036 before the activity starts [5][6].
Contributions are based on annual net income; for 2026 the tables of Orden PJC/297/2026 apply [2][11].
A freelancer on the DNV must register (alta) after approval, otherwise the authorisation may be terminated. For cuenta propia, the alta is required within three months of entry [7][9].

What is RETA?

RETA, the Régimen Especial de la Seguridad Social de los Trabajadores por Cuenta Propia o Autónomos, is a separate scheme within the Seguridad Social system for the self-employed. It covers people over 18 who regularly, personally and directly carry out an economic or professional activity for profit, outside anyone else’s direction and organisation. Whether or not they have employees makes no difference [1].

Since 1 January 2023, RETA contributions have been linked to actual net income, and protection on cessation of activity (cese de actividad) has been strengthened. This was changed by Real Decreto-ley 13/2022; as of 2 October 2026 the 2026 tables apply [2][11].

What is an alta in the Seguridad Social?

Alta is the registration in the scheme from a given date. Contributions start from that date. The regulation treats the assignment of a number (afiliación) and the alta as separate acts, and if you combine several schemes, an alta is filed for each one separately [3]. On the number itself: Seguridad Social number (NISS).

The reverse step is called baja (leaving the scheme). According to the Seguridad Social table, the deadline for filing a baja and changes of details for the self-employed is 6 calendar days [4].

Who must register with RETA?

The general rule is described above, and the law also names groups that are expressly included in the scheme [1].

Who	Legal basis
Regularly works for themselves for profit	Article 305.1 LGSS
Director or worker of a capital company (SL, SA) with effective control over it. Control is presumed with a stake of at least one third of the capital, or at least one quarter if they also have management functions	Article 305.2.b
Member of a comunidad de bienes or sociedad civil irregular, if their work is not limited to managing the common property	Article 305.2.d
Profession requiring membership of a professional body (colegiación) (the law makes an exception for alternative mutual schemes, disposición adicional 18)	Article 305.2.g
Spouse and relatives who regularly work in the self-employed person’s business	Article 305.2.k

If you are both employed and self-employed at the same time, an alta is filed separately for each scheme. If you have several self-employed activities, there is one alta in RETA, but all activities must be listed in it [3].

How is the alta filed and what are the deadlines?

The procedure for a self-employed person who is allowed to work in Spain:

Register in the tax census. The AEAT alta is filed through modelo 036 before the activity starts [6]. Individuals do not pay IAE tax, but the Seguridad Social asks you to state the IAE code and the body where you are registered under it [5][10].
Log in to Importass (Cl@ve or a digital certificate), section “Alta en trabajo autónomo” [5].
Enter the start date of the activity, type of activity, IAE code, address, expected monthly net income and contribution base. This is also where you tick the tarifa plana if you are entitled to it [5].
Choose a mutua, enter your contact details and the account for direct debit of contributions, check the data and download the justificante [5].

You can file in advance: up to 60 calendar days before the activity starts [4]. The first three altas in a calendar year take effect from the date the conditions are met, the rest from the first day of the month. A late alta also takes effect from the first day of the month, and contributions for the past period must be paid with surcharges and interest [3].

What changes for foreigners?

A freelancer on the DNV is treated as self-employed for Seguridad Social purposes. The UGE states that they must register in RETA themselves, and that a self-employed person cannot import coverage under a bilateral social security agreement. If an inspection finds no alta, the authorisation is terminated and the family loses the right to live and work in Spain [7]. The UGE advises going with the decision to a PAE point: it will register you with the tax authority and the Seguridad Social through the CIRCE system [7].

For a self-employment authorisation under the Reglamento, the alta is required within three months of lawful entry, and it is the alta that makes the authorisation effective. One month after the alta you must apply for the TIE in person [8][9]. Choosing between the two routes: DNV or autónomo; more on self-employment: cuenta propia. The step-by-step procedure for remote workers is on the DNV route card, and for self-employment under the Reglamento on the residence permit with work card.

What depends on the case?

We found no official list of which IAE code fits a particular activity; this is decided on the facts of your work. Your circumstances also determine your right to a reduced contribution, your obligations if you combine employment and self-employment, and whether the rules for company members apply to you. How much to pay: how much an autónomo pays per month. Check your case with a gestor or lawyer.

Frequently asked questions

What is RETA in simple terms?

RETA is the Seguridad Social scheme for the self-employed: people who regularly, personally and directly work for themselves for profit, outside anyone else’s direction. Contributions are paid on annual net income under the system in force since 1 January 2023. Whether a person has employees makes no difference [1][2].

What does alta autónomo mean?

Alta autónomo is the registration in RETA from a specific date, from which contributions start. It is filed electronically through Importass. Before that you must register with the tax authority (modelo 036) and state the IAE code. If you have several activities, there is one alta, but all of them are listed in it [3][4][5].

How many days before starting work can I file the alta in RETA?

No earlier than 60 calendar days before the activity starts. The first three altas in a calendar year take effect from the date the conditions are met, the rest from the first day of the month. A late alta also takes effect from the first day of the month, and contributions for the past period are paid with surcharges and interest [3][4].

Can I work as a freelancer without an alta in RETA?

No. Regular self-employed work for profit requires compulsory registration in RETA [1]. For a foreign national on the DNV, if an inspection finds no alta, the authorisation is terminated and the family loses the right to live and work in Spain [7]. Special cases depend on your work situation; check them with a gestor.

Do self-employed people pay IAE tax?

Individuals do not pay IAE tax: the AEAT exempts them. But the census registration (modelo 036) is filed before the activity starts, and the IAE code and registration body are then stated in the Seguridad Social application. So you register with the tax authority first and then file the alta in RETA [5][6][10].

What is the deadline for a baja from RETA?

For bajas and changes of a self-employed person’s details, the Seguridad Social gives a deadline of 6 calendar days; the same deadline applies to a change of activity or address. How to file a baja in your situation, especially if you hold a residence authorisation, is something to check with a gestor [4].

Official sources

Sources reviewed on 02.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 21.10.2026.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.