Three regulatory shifts hit the self-employed and small companies between 2025 and 2026: Social Security contributions are now indexed to actual net income, Corporate Income Tax has been cut for micro-enterprises and reduced-dimension SMEs, and Verifactu (the new certified invoicing system) was postponed to 2027 by Real Decreto-ley 15/2025. Ignoring the Verifactu deadline once it lands costs €50,000 a year in fixed penalties. This guide gives you the new dates, the rule changes, and an action checklist by profile.
Last verified: May 2026.
These changes hit different profiles on different timelines. Match yourself to the right one before reading further.
If you don't fall in the first two groups, only the IS rate change is relevant. If you're a foreign founder of a Spanish SL, you're treated as a Spanish IS payer.
The 2025 reforms live on different calendars. The dates that still matter:
The 2026 cuotas and brackets are frozen at 2025 levels by Real Decreto-ley 16/2025 of 29 December.
Three reforms, each with a different driver: equity (income-based cuotas), competitiveness (IS cuts), and tax control (Verifactu). Below is what each one actually requires.
Since 1 January 2025, monthly cuotas are indexed to net income (rendimientos netos), not a base you choose freely. The 15-bracket system is still in place for 2026 with the same numbers, but the MEI (intergenerational equity contribution) rises from 0.8% to 0.9%, adding €6 to €24 a month depending on your base.
How it works in practice:
If you didn't refresh your base last year, do it now. Carrying a base that doesn't match your income just means a larger regularisation later.
Verifactu is the certified invoicing system created by Real Decreto 1007/2023 to eliminate invoice manipulation. Every invoice you issue under it carries a QR code, a chained hash, and (in Verifactu mode) a real-time submission to AEAT. Royal Decree-ley 15/2025 of 2 December postponed the rollout by a year:
Software vendors still had to be ready by 29 July 2025, so most modern invoicing tools already issue Verifactu records on demand. The postponement is on the obligation, not on the technical readiness.
The fixed penalty for using non-certified software once your deadline passes is €50,000 per fiscal year under article 201 bis of the Ley General Tributaria.
For the full mechanics see the Verifactu definition guide and the self-employed invoicing guide.
Ley 7/2024 introduced a phased reduction of IS rates for small entities, and the 2026 numbers are now in force:
If you operate under an SL, your effective rate this year is lower than it was in 2024. If you're an autónomo paying IRPF, none of this affects you directly, but it changes the math on whether to incorporate.
Sequenced by urgency.
If you're an autónomo:
If you run a Spanish SL:
If you operate from the Basque Country or Navarra:
You stay on TicketBAI / equivalent foral system. Verifactu doesn't apply. The IS and Social Security changes still do.
The numbers that matter:
These are the headline tiers. The lower ranges apply with prompt voluntary correction; the upper ranges hit when AEAT opens an inspection first.
Run these four checks before year-end:
These are the recurring confusions on Reddit, Foro Autónomo, and gestoría comments since the postponement:
Verifactu has been postponed twice now. A third postponement isn't ruled out, but the technical infrastructure (vendor certification, AEAT receiving systems) has been live since mid-2025, so the political cost of further delay is rising. Watch the BOE in Q3 2026 for any new Real Decreto-ley.
The IS rate schedule is locked through 2029 by Ley 7/2024, but rates can be modified through the annual Ley de Presupuestos. The Social Security bracket structure will be reviewed for 2027; the freeze is a one-year measure.
If something shifts, this article is updated and the "Last verified" line at the top changes. Rely on it for a planning horizon, not as a substitute for AEAT's own page on the day you act.
What are the main changes for the self-employed in 2025 and 2026?
Income-based Social Security contributions, lower IS rates for small companies, and the Verifactu invoicing reform (postponed to 2027). Full self-employed guide here.
When is Verifactu mandatory?
1 January 2027 for companies, 1 July 2027 for autónomos. The original 2026 dates were postponed by Real Decreto-ley 15/2025.
Did cuotas go up or down for 2026?
Frozen at 2025 levels for the brackets and quotas. The MEI rises from 0.8% to 0.9%, adding €6 to €24/month.
What's the IS rate for a micro-enterprise in 2026?
19% on the first €50,000 of taxable base, 21% on the rest. Turnover threshold: under €1M.
Am I exempt from Verifactu?
Yes if you file under TicketBAI (Basque Country), the foral systems of Navarra/Bizkaia/Gipuzkoa/Álava, or SII (large filers, AEAT real-time). No turnover-based exemption exists.
What happens if my software isn't ready by the deadline?
You can't legally issue invoices. Penalty is €50,000 per fiscal year for using non-certified software once the obligation is live.
renn handles the full compliance stack for autónomos and SLs: Verifactu-ready invoicing, automatic Social Security base updates as your income shifts, IS filings at the correct rate, and alerts when AEAT or Seguridad Social opens a regularisation. If you'd rather not track the BOE, book a tax chat and we'll map your specific deadlines in 20 minutes.
