In 2026, the rules announced in 2025 are now active. For self-employed professionals (Autónomos) in Spain, three things are live or imminent: income-based Social Security quotas are in their fourth year, Verifactu is already mandatory for companies and arrives for freelancers on July 1, and updated corporate tax rates are in effect. This guide covers what matters most right now and what to do before the summer deadline.
Quick Q&A
What are the main changes for Autónomos in 2026?
Verifactu is mandatory for companies from January 2026 and for autónomos from July 1, 2026. Income-based Social Security quotas continue with a new regularisation cycle. Read more about Autónomo here.
When does VERI*FACTU become mandatory for freelancers?
July 1, 2026. Companies have been obligated since January 1, 2026.
Will my quota go up or down?
It depends on your income. The system reviewed your 2024 income in December 2025. Refunds and notices are being sent in early 2026.
1. What changed for Autónomos in 2026
Three major updates are now in effect or arriving soon:
- Social Security quotas linked to real income: active since 2023, now in year four.
- Verifactu: mandatory for companies since January 2026 and for autónomos from July 1, 2026.
- Lower corporate tax rates for micro-companies and SMEs: in effect from fiscal year 2025 onward.
The most urgent item for freelancers is Verifactu. The July 1 deadline is three months away.
2. Social Security quotas in 2026: income-based system continues
From January 2026, monthly contributions continue adjusting to your actual declared income.
- If you earn under €1,700/month, your annual quota is lower than the old flat system.
- If you earn over €1,700/month, your quota is higher.
2026 regularisation cycle:
- Dec 2025: Social Security reviewed your 2024 income.
- Jan-Feb 2026: Refunds for those who overpaid in 2024.
- Mar-Apr 2026: Notices and underpayment charges for those who paid less than their bracket.
Check your Importass account now. If you received a refund or a charge, verify it against your actual 2024 net income and adjust your 2026 contribution base if your earnings have changed.
3. VERI*FACTU: companies are in, autónomos deadline is July 1
Verifactu is Spain's certified invoicing system under Real Decreto 1007/2023. It makes invoices tamper-proof. Every invoice must include:
- A QR code and a unique digital record proving it was created correctly.
- Automatic submission of key invoice data to AEAT (or a signed local record).
- Compliant invoicing software that follows AEAT's certified format.
Key dates:
- 1 Jan 2026: Companies under Corporate Income Tax must comply. Already in force.
- 1 Jul 2026: Autónomos must comply. Three months away.
If you have not switched to compliant invoicing software yet, do it now. Ask your provider for their "declaración responsable" confirming compliance.
If you want a quick start, renn offers free invoicing with Verifactu support.
4. Corporate tax updates in effect
Spain's Law 7/2024 updated corporate tax rates starting from fiscal year 2025:
- Micro-companies (turnover under €1M): 21% on the first €50,000 of taxable base, 22% on the rest (previously 23%).
- SMEs (turnover €1M to €10M): 24% in 2025, decreasing 1% per year until it reaches 20% in 2029.
If you run a limited company, these rates apply to your 2025 corporate tax return filed in 2026. Sole autónomos under IRPF should also review their deductions with their accountant since income-based SS quotas affect what you can deduct.
5. Checklist: what to do before July 1, 2026
- Switch to Verifactu-compliant invoicing: confirm your software has QR, hash chain, and AEAT connectivity. Ask for the vendor declaration.
- Check your contribution base: log in to Importass and update it to match your expected 2026 income.
- File your 2025 annual income tax return: the IRPF campaign runs April through June 30, 2026. Gather all 2025 expenses and income now.
- Review corporate tax if you have an SL: confirm the new rates are applied correctly to your 2025 return.
- Adjust your quarterly payments: make sure your Model 130 payments reflect your real 2026 income.
If you want to simplify all of this, renn handles automated bookkeeping, Verifactu invoicing, real-time tax tracking, and expert filing in one place.
6. Bottom line
2026 is not a preparation year. Verifactu is live for companies and arrives for autónomos on July 1. Income-based quota adjustments are landing now. The annual income tax return closes June 30. Act on all three before the deadlines and you avoid surcharges, fines, and last-minute software scrambles.
