Form guide
Regularización anual de la cotización de autónomos por rendimientos reales
“Regularización anual de la cotización de autónomos por rendimientos reales” is a procedure of the Seguridad Social (TGSS, Social Security). It has no fixed deadline: it comes up when whatever triggers it happens.
In a nutshell
- Filed with
- the Seguridad Social (TGSS, Social Security)
- For those taxed in
- All of Spain
- How often
- Annual
- Deadlines in 2026
- No fixed date
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Autónomos del RETA cuyas bases del año fueron provisionales (sistema de cotización por rendimientos desde 2023).
Exceptions and special cases
Text from the official source, in Spanish
- No se regularizan, entre otros: la cuota reducida ('tarifa plana') durante los primeros 12 meses; religiosos de institutos de vida consagrada; socios de cooperativas con sistema intercooperativo; periodos de alta de oficio.
Official links
Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Seguridad Social (TGSS, Social Security).
| For | Official link |
|---|---|
| Instructions and help | Regularización anual (seg-social.es) |
| File it | Regularización RETA en Import@ss |
| Instructions and help | LGSS, art. 308.1.c |
Frequently asked questions
Who does “Regularización anual de la cotización de autónomos por rendimientos reales” apply to?
According to the Seguridad Social (TGSS, Social Security): “Autónomos del RETA cuyas bases del año fueron provisionales (sistema de cotización por rendimientos desde 2023).”
What happens if “Regularización anual de la cotización de autónomos por rendimientos reales” is paid late?
If the returns were filed on time, the surcharge is 10% if you pay within the month after the due date and 20% afterwards; if they were not even filed, 20% or 35% (art. 30 of the Ley General de la Seguridad Social, the General Social Security Act). The details are in the guide to missed deadlines.
Does Mis Obligaciones do this procedure for me?
No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Seguridad Social (TGSS, Social Security).
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Mainland Spain and the Balearic Islands Agencia Tributaria
- Regularización anual (seg-social.es) Seguridad Social
- Regularización RETA en Import@ss Seguridad Social
- LGSS, art. 308.1.c Seguridad Social
Keep reading
- 2026 tax calendarThe 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.