News self-employed 2026

In 2025 significant changes came into force for the self-employed. Social Security contributions were linked to actual income. Corporate Income Tax was reduced for micro-enterprises. And VERI*FACTU, the new invoicing system mandatory from 2026, was approved. This guide summarises what changed and what you need to do now.

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Quick questions

What are the main changes for the self-employed in 2025?
Social Security contributions based on actual income, a reduction in Corporate Income Tax for micro-enterprises, and the approval of VERI*FACTU. Read the complete self-employed guide here.

When will VERI*FACTU be mandatory?
From January 2026 for companies and July 2026 for the self-employed.

Did contributions go up or down?
It depends on your income. Lower brackets pay less. Higher brackets pay more.

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1. Main news for the self-employed and small businesses

2025 brought three key changes for the self-employed and SMEs:

• Social Security contributions linked to actual income.
• Reduction of Corporate Income Tax for micro-enterprises and SMEs.
• Approval of the VERI*FACTU invoicing system, mandatory from 2026.

The most urgent change is VERI*FACTU. It changes how invoices are created and validated. If you have not yet reviewed your invoicing software, now is the time.

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2. Social Security contributions in 2025: based on actual income

From 1 January 2025, monthly contributions are adjusted to actual income declared to the tax authority.

• If you earn less than 1,700 euros/month, your annual contribution fell by between 80 and 428 euros.
• If you earn more than 1,700 euros/month, it rose by between 272 and 970 euros.

Regularisation calendar that already happened:

• December 2024: Social Security reviewed your 2023 income.
• January-February 2025: refunds to those who overpaid.
• March-April 2025: notifications to those who needed to adjust payments.

If you did not review your contribution in 2025, do it now. Here is the full contribution table by actual income for 2026.

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3. VERI*FACTU: the new invoicing system

VERI*FACTU is the certified invoicing system created by the AEAT under Royal Decree 1007/2023. Its goal is to eliminate invoice manipulation. Each invoice will include:

• A QR code and a unique digital record that certify its validity.
• Automatic submission of essential data to the AEAT.
• Issuance only through approved invoicing programmes.

Key dates:

• 1 January 2026: mandatory for companies (SL).
• 1 July 2026: mandatory for the self-employed.

Complete guide to VERI*FACTU: dates, QR codes, and penalties.

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4. Corporate Income Tax news for 2025

Law 7/2024 reduced Corporate Income Tax rates from 2025:

• Micro-enterprises (turnover under 1 million euros):
  • 21% on the first 50,000 euros of taxable base.
  • 22% on the rest (previously 23%).
• SMEs (turnover between 1 million and 10 million euros):
  • 24% in 2025, dropping 1% per year until it reaches 20% in 2029.

If you have a limited company, you are already paying a lower effective rate. If you are taxed under personal income tax as self-employed, review your tax planning. The new contributions and invoicing rules directly affect your deductions.

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5. Checklist: how to prepare for 2026

These are the actions you can still take before the obligations become definitive:

• Update your tax planning: review your personal income tax or Corporate Income Tax against the new 2025 brackets.
• Check your invoicing software: it must be compatible with VERI*FACTU. If not, change it before July 2026.
• Register for VERI*FACTU if you plan to send invoices directly to the AEAT.
• Inform your accountant: confirm that your accounting and invoicing are correctly integrated.

If you prefer not to spend time on this, renn already integrates VERIFACTU-compatible invoicing, automatic accounting, and real-time tax tracking. All in one place.

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6. In summary

2025 was the year the rules changed. 2026 is the year they become mandatory.

1. Your Social Security contributions already depend on your actual income.
2. VERI*FACTU transforms how every invoice is issued and validated from 2026.

Review your income, update your tools, and get your accounts in order. The sooner the better.