Useful information

Calendar of the Regularisation of contributions:

Prior to the formal start of the process, it was on 25 November 2025 that the Social Security General Treasury already had the information on income from the Tax Administrations.
Between 2 and 4 December 2025, preparatory actions were carried out consisting of the initial calculation of definitive contribution bases, necessary for the subsequent execution of the regularisation.
In a first phase, which took place at the beginning of January 2026, self-employed workers who had paid contributions during 2024 at a contribution basis higher than that determined by their net computable income and who could nevertheless maintain the contribution basis at which they had provisionally paid contributions, up to the limit of the amount of the contribution basis in force on 31 December 2022, were included.
The hearing procedures informing of the possibility of exercising the option to maintain a higher basis were notified between 7 and 15 January 2026 and the option to maintain a contribution basis higher than that determined by the computable income could be exercised until the last day of the month following that of the notification, with this period generally ending on 28 February 2026.
In order to exercise this option, it has been available since January 2026, in the Virtual Office, in the section:

"Regularisation of Self-Employed Workers" → "Regularisation of Self-Employed Workers Service" → "Consultation of current regularisation of self-employed workers", the specific functionality for maintaining a higher basis.
Once the period for exercising the option had expired, the definitive bases were calculated after the hearing process, which was carried out from 6 to 8 March, from which new resolutions were obtained.
At the same time, from 15 January 2026 to 5 February, the calculation and notification of resolutions corresponding to the regularisation of the 2024 financial year for certain groups began. These resolutions affected, inter alia, self-employed persons who:
- They had provisionally paid contributions at a higher rate than that determined by their income.
- Or they had paid contributions at a lower rate than they were entitled to.
- Either they had not filed a personal income tax return or they had not declared income eligible for the purposes of determining net income.
Likewise, between 19 January 2026 and 18 February 2026, decisions were notified for cases in which the contribution base did not need to be modified, as the provisional bases were confirmed as definitive.

In the same period, the notification of resolutions containing only non-regularisable periods was also carried out.
Between 11 March 2026 and 20 March 2026, new decisions were sent with a change of contribution basis, resulting from the recalculation of the bases of the hearing procedures carried out between 6 and 8 March. Those who, after the recalculation, had paid contributions on a higher basis than the one to which they were entitled were notified.
The process of notifying recalculated decisions of the hearing procedures culminated between 23 and 25 March 2026, with the final dispatch of decisions for those self-employed workers for whom no change in the contribution basis was required or who did not have periods that could not be regularised.
Likewise, between the end of January and April 2026, the actions related to the management of refunds were carried out, and the process was completed on 15 April 2026.

Practical guide:

Access our Practical Guide including frequently asked questions.

Send a query

If you have any questions, you can make a personal consultation.

Telematic attention

There are various channels at the Social Security General Treasury for resolving all queries related to this process. In the area of RED Authorised Service, the information and query resolution channel will be telematic through CASIA. In addition, the Authorised RED will have, within the Virtual Office, the Regularisation Consultation service, the operation of which is detailed in the following section, and through which the option to maintain the provisional average monthly contribution base may be exercised, with the limit of the contribution basis corresponding to 31 December 2022. Exceptionally, queries may be answered by the telephone number indicated in the telephone service section.

TELEMATIC ASSISTANCE (CASIA)

All enquiries about Regularisation should be channelled through the CASIA - Regularisation RETA category: • Issue: RETA Regularisation - Category: Self-employed Contribution - Subcategory: RETA Regularisation

Contact telephone number:

If you do not find the information you need, there are 2 telephone numbers available for queries about Regularisation, and there is also a telephone option in the usual telephone numbers for the RED Authorised Person: •Direct telephone numbers for enquiries about Regularisation: 91 9087067 and 901 203040. •Option within the usual Social Security General Treasury helpline (901502050 or 915410291): option 9, which is offered once option 1 corresponding to the RED authorised person has been selected and the RED authorisation number has been entered. In both cases, during the course of the call, for the correct identification of the RED Authorisation user and the self-employed person on whom the consultation is to be made, the RED Authorisation number, the identifier of the RED Authorisation user making the call, and the NAF and IPF of the self-employed person will be required, as well as information contained in the notification received, so it is necessary to have this notification available at the time of making the consultation.

Information Document:

Consult the information document on the annual Regularisation of Self-Employment contributions.