How many times a year can I change my contribution bracket?

You can adjust your Social Security contribution bracket up to six times a year, based on your actual net income rather than a fixed amount you chose when registering.

How do I calculate my net income for the contribution bracket?

Take your revenue, subtract deductible expenses, then subtract another 7% for hard to justify expenses. That gives you net income. Divide the annual figure by 12 to get your monthly net income and match it against the official bracket table.

If my income rises in June, when do I need to submit the change?

Changes aren't immediate. If you notice higher income in June, submit the change before the end of July so the new bracket takes effect in September, not right away.

What happens if I underpay my contributions during the year?

If your contributions fall below what you actually owed, Social Security issues a bill at year end regularization. If you overpaid, you get a refund, though that money stays unavailable to you during the year.

Where do I go to change my contribution bracket?

Log into the Social Security Electronic Office, Import·aSS or Sistema RED, using a digital certificate, electronic ID, or Cl@ve. Navigate to Self-employed, then Modify contribution base, enter your projected net income, and confirm before the deadline.

How to Change Your Contribution Bracket as Self-Employed

If your income has changed this year, there's a good chance you're either overpaying your monthly social security contribution - or underpaying, which could mean an unexpected bill when the annual regularisation comes around. The real-income contribution system allows you to adjust your bracket up to 6 times per year. Here's how to do it correctly. For more information, check out this video on our YouTube channel.

‍

What are self-employed contribution brackets?

Since 2023, self-employed workers (autónomos) in Spain contribute to Social Security based on their actual net income, not a freely chosen fixed base. The Social Security system divides income into brackets, each with a corresponding monthly contribution.

2026 Bracket Table:

The full updated bracket table is published on the Social Security website.

Check out our YouTube channel; in this video we guide you step by step through the entire process of registering in Social Security. And for more information about the contribution brackets, check out this video also.

‍

When can you change your bracket?

You can modify your contribution base up to 6 times per year, within the following deadlines:

**Important:** changes are not immediate. If you notice in June that your income has increased, submit the change before the end of July so it takes effect in September.

‍

How to know which bracket you're in

Your bracket is calculated based on your net income, which is:

revenue -deductible expenses - 7% hard-to-justify expenses = net income

‍

Divide the annual result by 12 to get your monthly net income, then match it to the table above.

Practical example:

Annual revenue: €28,000
Deductible expenses: €6,000
Net income: €22,000 → €22,000 / 12 = €1,833/month
Corresponding bracket: €1,700 - €1,850/month

Consult the complete table of income brackets based on actual income.

‍

What happens if you don't adjust your bracket

At the end of the tax year, Social Security runs an annual regularisation. If you've been contributing below your actual bracket, you'll receive a bill for the difference. If you've overpaid, you'll get a refund - but that money will have been sitting with the government all year, unavailable to you.

Adjusting your bracket during the year simply means paying what you actually owe - no more, no less.

‍

Steps to change your contribution bracket

Go to the Social Security Electronic Office (Import·aSS or Sistema RED)
Log in with your digital certificate, electronic ID or Cl@ve
Navigate to Self-employed → Modify contribution base
Enter your projected net income for the rest of the year
The system automatically calculates your new bracket
Confirm the change before the last day of the relevant month

‍

Most common mistakes when adjusting your contribution

Calculating income without deducting expenses -the bracket is based on net income, not gross revenue
Missing the deadline - one day late means the change won't take effect for another two months
Not reviewing your projection mid-year -if by July your income looks very different from what you expected, update it
Forgetting income from other activities - if you have more than one economic activity, all net income counts together

‍

Key takeaways

You can change your bracket up to 6 times per year
Changes are not immediate -request them in advance
Your bracket is calculated on net income, not gross revenue
Not adjusting can cost you money at the annual regularisation

Not yet registered as self-employed? Here's the complete guide.

How to adjust your income to change your contribution bracket as a self-employed worker in Spain