Company-director autónomos in 2026: the €1,424 minimum base, provisional contributions and the settlement coming later
If you are the managing director of a Spanish limited company (sociedad limitada) and contribute to the Spanish self-employed social security regime (RETA), you may have spent all of 2026 paying a monthly contribution that does not match what the law has required since January. That is not a mistake on your part: Social Security allows a provisional contribution during the year. But when the year closes, the bill arrives. This article explains what changed, why, how much the difference could be and what you can do before December.