Learn more about the Special Regime for Self-Employed Workers (RETA)

• The Special Regime for Self-Employed Workers (RETA) covers those who, unlike employees, are responsible for their own business.
• They are subject to a series of specific tax and contribution obligations

The Special Regime for Self-Employed Workers (RETA) constitutes a specific system within the scope of Social Security.

Included within this regime are a wide range of independent professionals, entrepreneurs and self-employed people who carry out various economic and professional activities. From tradesmen and craftsmen to consultants, doctors, lawyers and a variety of freelancers.

The Special Regime for Self-Employed Workers (RETA) It covers those who, unlike employees, are responsible for their own business and are subject to a series of specific tax and contribution obligations.

Workers included in the RETA

They are included in the self-employed regime:

• Workers over 18 years of age who, on a regular basis, personally and directly, carry out an economic activity for profit, without being subject to an employment contract.
• The spouse and family members up to the second degree inclusive (in the case of RETA workers, up to the third degree) by consanguinity, affinity and adoption who collaborate with the self-employed worker in a personal, habitual and direct manner and do not have the status of employees.
• The book writers.
• The economically dependent self-employed workers referred to in Chapter III of Title II of Law 20/2007, of July 11, on the Statute of Self-Employed Work.
• Foreign self-employed workers who reside and legally carry out their activity in Spanish territory.
• Professionals who carry out a self-employed activity that requires joining a Professional Association whose group has joined the RETA.
• Professionals who carry out a self-employed activity that requires incorporation into a Professional Association whose group has not been integrated into the RETA.
• The industrial partners of regular collective societies and limited partnerships.
• The worker members of associated worker cooperatives, when they opt for this regime in their statutes. In this case, the minimum age for inclusion in this regime is 16 years.
• Community members or partners of communities of goods and irregular civil societies.
• Those who exercise direction and management functions that entail the performance of the position of director or administrator, or provide other services for a capitalist commercial company, for profit and on a regular, personal and direct basis, provided that they have effective, direct or indirect control of that one.
• The working partners of labor companies, when their participation in the capital stock together with that of their spouse and relatives by blood, affinity or adoption up to the second degree with whom they live, reaches at least fifty percent, unless they prove that the exercise of effective control of the company requires the participation of people outside of family relationships.

The Special Regime for Self-Employed Workers (RETA) provides them with a legal and social protection framework adapted to their needs, with the aim of guaranteeing adequate coverage in terms of health, retirement and other contingencies, while providing them with the autonomy to manage their own economic activities independently and flexibly.

Exceptions to take into account about the RETA

Despite the breadth of the Special Regime for Self-Employed Workers, there are some exceptions in which certain self-employed or self-employed workers may be excluded from this specific regime.

These are those whose professional or work activity classifies them for inclusion in other Social Security regimes, such as the General Regime or specific special regimes for certain professions, and they will be categorized accordingly.

This delimitation guarantees that each self-employed worker is assigned to the corresponding regime according to the nature of their work activity, thus ensuring adequate coverage and regulation in accordance with the particularities of their specific sector within the framework of Social Security.

If you are in the process of starting your business activity and have questions about setting up your business or registering as self-employed, you can request your free advice appointment at the Entrepreneur Unique Window of the Madrid City Council.

Remember that we are PAE point and you can process your online registration as an individual entrepreneur with us.