# Employed and self-employed in Spain: pluriactividad

URL: https://melso.ai/en/blog/employed-and-self-employed-spain
Published: 2026-10-12 · Updated: 2026-10-12

What pluriactividad means in 2026, what you pay as an autónomo when you also have a salary, how the 50% refund above €17,323.68 works, and what happens to sick leave, your pension and your tax return, with a worked example in euros.

## The short answer

Being employed and self-employed in Spain at the same time is called pluriactividad: you have a salaried job (General Scheme) and an activity as an autónomo (RETA), and you contribute to both. In 2026, if your common contingencies contributions go over €17,323.68, you automatically get back 50% of the excess. With the minimum autónomo base, that takes a gross annual salary of between €38,078 and €53,372.

> [!RESUMEN]
> - Pluriactividad means being registered in two different schemes at once, usually the General Scheme for your job and the RETA for your own activity.
> - Your autónomo fee is worked out only from the net income of your activity; your salary does not count towards your band.
> - In 2026 you get back 50% of the amount by which your common contingencies contributions exceed €17,323.68, capped at 50% of your RETA fees for common contingencies. With the minimum autónomo base, you need a gross salary of between €38,078 and €53,372 a year depending on your band; below that, there is no refund.
> - The refund is automatic: as a general rule, the General Treasury of the Seguridad Social (TGSS) pays it within four months of the annual adjustment, so the one for 2026 will arrive in 2027 or later.
> - If your payslip already covers you for sick leave, you can give up that cover in the RETA (unless you are a TRADE worker), and your common contingencies fee goes down. Cover for workplace accidents and occupational disease stays compulsory as a general rule, with the legal exceptions.

## What pluriactividad is and how it differs from pluriempleo

The Seguridad Social, Spain's social security system, defines [pluriactividad](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/9896/11301/11331) as the situation of a self-employed and/or employed worker whose activities require compulsory registration in two or more different schemes. The same definition appears in [article 9 of the General Contributions Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-1996-1579).

The most common case is someone with a job at a company who starts a project of their own (design, consulting, teaching, an online shop) and has to [register as an autónomo](/en/tramites/alta). The salary contributes to the General Scheme (Régimen General), and your own business to the RETA (Régimen Especial de Trabajadores Autónomos, the special scheme for self-employed workers).

**Pluriempleo** is something else: two or more jobs as an employee within the same scheme. There, the cap on the contribution base (€5,101.20 a month in 2026, under [article 2 of Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296)) is shared out between the employers. Under pluriactividad it is not shared: each scheme applies its own cap.

![Pluriempleo: several jobs in the same scheme, with the base cap shared. Pluriactividad: two different schemes, each with its own cap, and a refund of 50% of the excess above €17,323.68.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/pluriactividad-autonomos/1-compare-a6bdfb7be9.png?w=1600&h=1272&m=1&mw=1080&mh=2253 "Source: Seguridad Social and Royal Decree-law 3/2026.")

## Can I be an autónomo and an employee at the same time?

Yes. As a general rule, if you work for a private company you can have a salary and invoice on your own account. If you are a public employee, [Law 53/1984 on incompatibilities](https://www.boe.es/buscar/act.php?id=BOE-A-1985-151) limits private activities and may require prior recognition of compatibility. Either way, there are three things to check first.

1. **Your contract.** [Article 21 of the Workers' Statute](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430) only bans working for others if there is unfair competition or if you agreed to full-time dedication in exchange for express financial compensation. Read your contract and your collective agreement.
2. **Whether your activity is regular.** The [Seguridad Social guide to self-employment](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/Trabajo+Autonomo/guia) is clear: having a job contract does not exempt you from registering in the RETA. If it is just a one-off job, read this first: [can you invoice without being an autónomo?](/en/blog/invoice-without-being-autonomo-spain)
3. **Both registrations.** You need to register for tax purposes with Hacienda, the AEAT (Spain's tax agency), using Form 036 (modelo 036); Form 037 was abolished on 3 February 2025, according to the [AEAT](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-iva-2025/capitulo-01-novedades-destacar-2025/modelo-037.html). You also need to register in the RETA, like any autónomo. The steps are in the guide to [registering as self-employed](/en/blog/register-as-self-employed-spain), and you can [register through a gestoría](/en/tramites/alta).

> [!CONSEJO]
> Do not use your employer's computer, email or client list for your own activity. Even without an exclusivity agreement, it is the quickest way to end up in a dispute over unfair competition.

## What you pay as an autónomo under pluriactividad in 2026

This is the most common question, and the short answer is: the same as any other autónomo. There is no special fee for having a salary.

Your band depends on the net income of your self-employed activity. According to the Seguridad Social guide, in the annual adjustment Hacienda sends your income to the TGSS **without taking into account your employment income**. If your salary is high and your activity small, you contribute in a low band.

The bases and rates for 2026 are in [article 18 of Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), and the rates in articles 18.2 (28.30% for common contingencies, 1.30% for professional contingencies and 0.90% MEI, the Mecanismo de Equidad Intergeneracional, a pension-reserve levy), 37.5.a (0.90% for cessation of activity) and 37.6 (0.10% for vocational training). In total, 28.30 + 1.30 + 0.90 + 0.90 + 0.10 = 31.50%. Some example bands:

| Band | Monthly net income | Minimum base | Minimum total fee (31.50%) |
| --- | ---: | ---: | ---: |
| Reduced 1 | Up to €670 | €653.59 | €205.88 |
| General 1 | €1,166.70 to €1,300 | €950.98 | €299.56 |
| General 4 | €1,700.01 to €1,850 | €1,143.79 | €360.29 |
| General 7 | €2,330.01 to €2,760 | €1,356.21 | €427.21 |
| General 12 | Over €6,000 | €1,928.10 | €607.35 |

The full table of all 15 bands is in [autónomo contributions in 2026](/en/blog/autonomo-social-security-contributions-spain-2026).

### What does change under pluriactividad

- **Sick leave cover for common contingencies can be optional in the RETA.** [Article 315 of the General Social Security Act](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724) (LGSS) makes temporary incapacity cover compulsory unless you already have it in another scheme, in which case you can take it or waive it. There are two limits: if you are an economically dependent self-employed worker (TRADE), article 317 requires you to keep it, and cover for professional contingencies (workplace accidents and occupational disease) is compulsory as a general rule under article 316.1, with the exceptions in its paragraph 3 (for example, the special agricultural system). If you waive it, [article 18.2.a of Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a1-10) reduces your common contingencies fee by applying a reduction coefficient of 0.055.
- **The refund of the excess**, which we explain below.
- **Choosing your base.** [Article 44 of the Contributions Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-1996-1579) lets people in pluriactividad choose a base that takes into account what they will contribute through their salary and the resulting refund. That base is provisional until the adjustment.

### What about the flat rate?

You can apply for it if this is your first registration in the RETA or you have not been registered in the previous two years, or in the previous three if you already had this reduction before, under [article 38 ter of the Self-Employed Workers' Statute](https://www.boe.es/buscar/act.php?id=BOE-A-2007-13409). The Seguridad Social guide puts it at €80 a month plus the MEI for 12 months. The same guide warns that, if you are registered in several schemes, **you will have to choose between the flat rate benefits and the pluriactividad benefits**. The guide does not explain how that choice applies to each period, so confirm it with the TGSS before counting on a refund. To compare, bear in mind that the refund never gives back more than half of your common contingencies fee. In the lowest band, that part is €184.97 a month (28.30% of €653.59), so the maximum refund is worth €92.49 a month. Even then, the total fee of €205.88 would still cost you about €113.39 a month (205.88 − 92.49), more than the flat rate's €80 plus MEI during its 12 months. The details are in the guide to the [autónomo flat rate](/en/blog/autonomo-flat-rate-spain).

## The pluriactividad refund in 2026

[Article 313 of the LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724) gives autónomos in pluriactividad the right to get back part of what they overpay. For 2026, the threshold is set by [article 3.5 of Royal Decree-law 3/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-2548) at **€17,323.68**, and Order PJC/297/2026 repeats it. It works like this:

1. **Everything contributed for common contingencies in the year is added up.** That includes your employer's contribution (23.60% of your base) and yours on the payslip (4.70%), under [article 4 of Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a4), plus the RETA common contingencies fees you actually paid: 28.30% of your autónomo base, minus the reduction applied if you waived sick leave cover for common contingencies ([article 313 of the LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724) refers to contributions made and fees paid). Professional contingencies, unemployment, training and MEI are left out.
2. **The excess** over €17,323.68 is calculated.
3. **You get back 50% of that excess**, with a cap: never more than 50% of what you paid into the RETA for common contingencies.

You do not have to apply: the refund is made automatically. [Article 48 of the Contributions Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-1996-1579) sets a general deadline of four months from the annual adjustment of your fees, unless special features in your contributions prevent it or you need to provide information.

![Four steps: you contribute in 2026 to the General Scheme and the RETA, you file your 2026 tax return in 2027, the Seguridad Social adjusts your fees with Hacienda's data, and the TGSS automatically pays you 50% of the excess above €17,323.68, as a general rule within four months.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/pluriactividad-autonomos/2-steps-5b49a2f2c9.png?w=1600&h=816&m=1&mw=1080&mh=1707 "Source: article 313 of the LGSS and article 48 of the General Contributions Regulation.")

> [!IMPORTANTE]
> The refund comes late. The adjustment depends on Hacienda reporting your 2026 income, which happens after the 2027 tax return campaign, and it has no fixed date. Do not count on that money to pay this year's fees.

## Example: how much you get back on a €54,000 salary

Lucía works for a company on a gross salary of €4,500 a month with the extra payments prorated: €54,000 a year. In the afternoons she does consulting as an autónoma and expects net income of €1,800 a month. She is registered in both schemes for all of 2026, contributes on the minimum base of her band, keeps sick leave cover for common contingencies in the RETA and has no discounts. Every calculation in this guide starts from that assumption: if you waive that cover, your common contingencies fees are lower and so is the refund.

**Step 1. Common contingencies contributions on the salary.** Her base is below the €5,101.20 cap, so she contributes on her whole salary, at the rates in [article 4 of Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a4):

- Employer: 54,000 × 23.60% = €12,744.00.
- Lucía: 54,000 × 4.70% = €2,538.00.
- Total: €15,282.00.

**Step 2. RETA fees for common contingencies.** With €1,800 of income she is in band General 4, minimum base €1,143.79. At 28.30%, that is €323.69 a month and €3,884.28 a year. Her total fee, at 31.50%, is €360.29 a month, €4,323.48 a year.

**Step 3. The excess.** 15,282.00 + 3,884.28 = €19,166.28. Minus the €17,323.68 threshold, the excess is €1,842.60.

![Lucía contributes €15,282 for common contingencies through her salary and €3,884.28 in the RETA. Subtracting the €17,323.68 threshold leaves an excess of €1,842.60, half of which is refunded: €921.30.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/pluriactividad-autonomos/3-breakdown-7e8efb73a2.png?w=1600&h=996&m=1&mw=1080&mh=1731 "Illustrative example with 2026 bases and rates. Common contingencies only.")

**Step 4. The refund.** Half the excess is €921.30. The cap is 50% of her RETA common contingencies fees: €1,942.14. As 921.30 is lower, she receives €921.30.

**Result.** Her 2026 autónomo fee costs her €4,323.48, but with the refund the net cost falls to €3,402.18. She will receive it automatically after the adjustment.

> [!MELSO]
> For this calculation to come out right, your income has to match across your quarterly returns and your tax return, which is what the adjustment uses. See how Melso prepares and reviews [your quarterly returns](/en/tramites/impuestos) and [your tax return](/en/tramites/renta) for your activity and tax profile.

## From what salary is there a refund?

Lucía's calculation can be run backwards: with the minimum base of your autónomo band, what gross annual salary do you need to go over €17,323.68? We worked it out with the 2026 rates, assuming a full year in both schemes, a contribution base equal to your gross salary, monthly fees rounded to the cent, full cover in the RETA (including sick leave for common contingencies) and no discounts. The formula is: salary × 28.30% (23.60% from the employer plus 4.70% from you) + RETA common contingencies fees = €17,323.68. Solving for salary, break-even salary = (17,323.68 − RETA common contingencies fees) / 0.283. The RETA fees in the table are the rounded monthly fee times 12: in Reduced 1, 184.97 × 12 = €2,219.64, and (17,323.68 − 2,219.64) / 0.283 = 53,371.17, which we round to 53,372. Treat the salaries in the table as an approximate guide: we rounded them up to the next euro, they mark the point from which you start getting something back, and the real rounding on your payslip can move them by a few euros. The minimum bases for each band are in [article 18 of Order PJC/297/2026](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296#a1-10).

| Your autónomo band | RETA common contingencies fees per year | Break-even gross annual salary (approx.) |
| --- | ---: | ---: |
| Reduced 1 (base €653.59) | €2,219.64 | €53,372 |
| General 1 (base €950.98) | €3,229.56 | €49,803 |
| General 4 (base €1,143.79) | €3,884.28 | €47,490 |
| General 7 (base €1,356.21) | €4,605.72 | €44,940 |
| General 12 (base €1,928.10) | €6,547.80 | €38,078 |

![With the minimum base of each band, the gross annual salary you need to exceed to get a refund is about €53,372 in Reduced 1, €49,803 in General 1, €47,490 in General 4, €44,940 in General 7 and €38,078 in General 12.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/pluriactividad-autonomos/4-bars-febf7caeef.png?w=1600&h=812&m=1&mw=1080&mh=1494 "Our own approximate calculation with 2026 rates, the minimum base of each band, a full year registered and full cover in the RETA.")

With the minimum base of any band, there is no refund below €38,078 gross a year, and in the low bands you need almost €50,000 or more. On an average salary, you will normally not reach the threshold. A higher RETA base lowers the salary you need, but each extra euro of common contingencies fee gives you back at most 50 cents, and you also pay the rest of the fee items on that base: you always pay more than you get back. If you fall short, what matters most is choosing the right band and, if you can, the flat rate.

## Sick leave, unemployment and your pension under pluriactividad

**Temporary incapacity.** If you go on sick leave, each scheme covers its own activity. For your job, the General Scheme covers it. In the RETA, you only get sick pay for common illness or a non-work accident if you kept that cover (optional under pluriactividad except for TRADE workers, as we saw). Sick leave for a workplace accident or occupational disease in your activity is covered in general, because that contribution is compulsory as a general rule, with the legal exceptions in [article 316.3 of the LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724).

**Retirement.** Each scheme keeps its own record. For a General Scheme retirement pension, [article 205 of the LGSS](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724) requires at least 15 years of contributions, two of them within the last 15. If you meet the requirements in both schemes, each one grants you its pension. If you fall short in one, article 49 of the LGSS lets you add that scheme's pluriactividad bases to the other scheme's, **only to work out the benefit base** and without going over the contribution cap of each period.

**Contributing to two schemes does not double your years.** Overlapping periods are the same months: what you gain is a higher base in one scheme, or a pension from each if you meet the requirements of both.

## Hacienda: your tax return and quarterly returns with two sources of income

For personal income tax (IRPF), your salary is **employment income** and your activity is **business income** (rendimientos de actividades económicas). Both are added to the general tax base and taxed together on the progressive scale ([articles 63 and 74 of the IRPF Act](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764)), so the profit from your activity starts being taxed at your salary's marginal rate and can reach higher brackets. We explain it with numbers in [IRPF for autónomos](/blog/irpf-autonomos).

| Obligation | What to do under pluriactividad | Rule |
| --- | --- | --- |
| Tax return (Renta) | Always compulsory if you were registered in the RETA at any point in the year | Art. 96.2 LIRPF |
| Withholding on invoices for professional services subject to withholding | 15%, or 7% in your starting year and the next two if you did not practise the previous year | Art. 101 LIRPF and art. 95 RIRPF |
| Payment on account (Form 130) | You do not file it for your professional activity if at least 70% of its income in the previous year was subject to withholding. Other activities may still have to | Art. 109 RIRPF |
| VAT ([Form 303](/en/tramites/modelo-303)) | When it applies, like any autónomo, depending on your activity | VAT Act |

On the tax return: [article 96.2 of the IRPF Act](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) says that anyone who, at any point in the year, was registered in the RETA as self-employed must file in every case. It does not matter what you earn: if you are in pluriactividad, you file.

On quarterly returns: if you are a professional and work mainly for companies that withhold tax from you, [article 109 of the IRPF Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820) exempts you from [Form 130](/en/tramites/modelo-130) for that professional activity when at least 70% of its income in the previous year was subject to withholding or payment on account. If you start the activity this year, the percentage for the period covered by the instalment payment is used. If you also have another activity (for example, a business activity), you may still have to file Form 130 for it. The general withholding rate is 15%, and 7% in the year you start and the next two if you did not practise the previous year ([article 95 of the Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820)). You have to tell your client in writing and apply it on your [invoices](/en/facturas).

> [!EJEMPLO]
> If your salary already puts you on a high marginal rate, the profit from your activity will be taxed at least at that rate, and part of it may move into the next bracket. Using 7% withholding leaves you more cash during the year, but it can mean you owe money on your tax return.

## Common mistakes under pluriactividad

- **Thinking your salary pushes up your autónomo band.** The band depends only on the income from your activity.
- **Paying for sick leave twice without realising.** If the General Scheme already covers you, sick leave for common contingencies is optional in the RETA (unless you are a TRADE worker). Decide when you register and check your fee.
- **Counting on the refund to pay your fees.** It arrives after the adjustment, in 2027 at the earliest for 2026 contributions, and only if you go over €17,323.68.
- **Choosing between the flat rate and pluriactividad without running the numbers.** The Seguridad Social asks you to choose between the benefits of one and the other. Compare the fee, the maximum refund and the sick leave cover with your own figures.
- **Forgetting the tax return or the quarterly returns.** Having a salary does not free you from declaring the activity or, when they apply, from Form 303 or Form 130.
- **Ignoring your contract.** A full-time dedication agreement or competing unfairly with your employer can cost you your job.

## How Melso helps

Melso is your AI tax agent, with human professionals behind it, for the autónomo side of your pluriactividad. If you are not registered yet, Melso gathers everything your [self-employed registration](/en/tramites/alta) needs and a Melso gestor files it with Hacienda and the Seguridad Social, as the [Melso website](https://melso.ai) explains (Melso confirms the exact procedures before you sign up). After that, over WhatsApp, Melso organises your invoices and expenses. Melso prepares the returns that apply to your activity and tax profile, and your [tax return](/en/tramites/renta) (Form 100) including your salary; you approve the exact draft in the app and, with the required authority, the professional files it. Your payroll and any employment matters with your employer are not covered. See the [plans and pricing](/en/pricing), tap **Get started** at [melso.ai](https://melso.ai) or **Message us on WhatsApp**.

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### What does pluriactividad mean?

It is the situation of someone whose work requires them to be registered in two or more different Seguridad Social schemes at the same time. The typical case is a salaried job, which contributes to the General Scheme (Régimen General), plus an activity of your own, which contributes to the RETA. It is not the same as pluriempleo, which means two or more jobs as an employee within the same scheme.

### How much do you pay as an autónomo under pluriactividad?

The same as any other autónomo: the fee depends on the band of your net business income, not counting your salary. In 2026 the rate is 31.50% and the minimum fee runs from €205.88 to €607.35 a month. Three things change: in the RETA, sick leave cover for common contingencies is optional if you already have it through your payslip (except for TRADE workers), you get part of it back if you go over €17,323.68, and you may qualify for the flat rate.

### How much is refunded for pluriactividad in 2026?

50% of the amount by which your 2026 common contingencies contributions exceed €17,323.68, adding up your employer's share, your own share on the payslip and your RETA fees for common contingencies. The refund never exceeds 50% of what you paid into the RETA for common contingencies. With the minimum autónomo base, that takes a gross salary of between €38,078 and €53,372 a year, depending on your band. With €54,000 and band General 4: €1,842.60 of excess and €921.30 back.

### Do I have to apply for the pluriactividad refund?

No. The General Treasury of the Seguridad Social (TGSS) works it out and pays it on its own initiative. As a general rule it does so within four months of the annual adjustment of your autónomo fees, although it can take longer if there are special features in your contributions or if it needs information from you. The adjustment comes after Hacienda reports your income, so the money for 2026 will not arrive before 2027.

### What are the downsides of pluriactividad?

The main one is that you contribute twice: your employer and you through the payslip, and you again in the RETA, with the minimum fee of your band even if you invoice little. The refund only exists if the total goes over €17,323.68, and it returns half of the excess. On top of that, your contract may stop you working for competitors, you always have to file a tax return, and you have quarterly obligations like any autónomo.

### How are days of contributions counted under pluriactividad?

Each scheme keeps its own record: days registered in the General Scheme count there, and days in the RETA count in the RETA. If you meet the minimum period in both, each one can pay you its own pension. If you fall short in one, the law lets you add that scheme's pluriactividad bases to the other scheme's, but only to work out the benefit base (base reguladora) and up to the maximum base.

### Do I have to register as an autónomo if I already have a job contract?

Yes, if your self-employed activity is regular. Being registered as an employee does not exempt you from the RETA: the Seguridad Social states that everyone who works for themselves must register as an autónomo and that, if you also work for a company, you are in pluriactividad. Before you start invoicing, you also need to register for tax purposes with Hacienda (the AEAT, Spain's tax agency).

### Can I get the flat rate if I am in pluriactividad?

Yes, if this is your first registration in the RETA or you have not been registered in the previous two years (three if you already had this reduction before). You pay €80 a month plus the MEI for 12 months. The Seguridad Social guide warns that, if you are in several schemes, you must choose between the flat rate benefits and the pluriactividad benefits. Check with the TGSS (the Seguridad Social's General Treasury) how it applies to your contribution periods before counting on a refund, and compare both scenarios.

### Do I have to file a tax return if I am both an autónomo and an employee?

Yes. Article 96.2 of the Personal Income Tax (IRPF) Act requires anyone who was registered in the RETA at any point in the year to file, whatever their income. The thresholds for not filing, such as €22,000 of salary, do not apply to you. In the return you add your salary as employment income and your activity as business income.

### Can my employer stop me working as an autónomo?

In a private company, only in the two cases set out in article 21 of the Workers' Statute (Estatuto de los Trabajadores): if your activity amounts to unfair competition, or if you signed a full-time dedication agreement in exchange for express financial compensation. Outside those cases, you can work for yourself. If you are a public employee, Law 53/1984 on incompatibilities applies and you may need prior authorisation.

## Sources

- [Special cases: pluriempleo and pluriactividad](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/9896/11301/11331), Seguridad Social, accessed 2026-10-12
- [Practical guide to self-employment (pluriactividad, flat rate and annual adjustment)](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/Trabajo+Autonomo/guia), Seguridad Social, accessed 2026-10-12
- [Royal Legislative Decree 8/2015, General Social Security Act (arts. 49, 205, 308, 313, 315, 316 and 317), consolidated text](https://www.boe.es/buscar/act.php?id=BOE-A-2015-11724), BOE, accessed 2026-10-12
- [Royal Decree-law 3/2026 (art. 3.5, 2026 refund threshold)](https://www.boe.es/buscar/act.php?id=BOE-A-2026-2548), BOE, accessed 2026-10-12
- [Order PJC/297/2026, contribution rules for 2026 (arts. 2, 4, 18 and 37)](https://www.boe.es/buscar/act.php?id=BOE-A-2026-7296), BOE, accessed 2026-10-12
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