Alternative Mutual Societies to RETA 2026: fees, gateway to Social Security and deadlines

Key data

Registered professionals who have contributed for years through an alternative mutual society to RETA face a structural change. Law 2/2026 reforms additional provisions 18th and 19th of the General Social Security Law (LGSS) to bring the protection of these groups closer to that of the public system, both in fees and in guaranteed minimum benefits.

The change is not optional with respect to fees: alignment is mandatory and progressive. What is voluntary—and only available to those who are not yet pensioners—is activating the gateway to transfer accumulated rights to the public system.

What does this regulation establish?

Law 2/2026 introduces three blocks of specific changes to the alternative mutual societies regime to RETA:

1. Progressive alignment of fees

The fees paid by mutual members must be equivalent to a percentage of the contribution for common contingencies of RETA on the minimum basis. The implementation schedule is as follows:

2. Guaranteed minimum benefits

Benefits in the form of annuities offered by mutual societies may not be less than 100% of the minimum pension of the public system. If the non-contributory pension were higher than that minimum pension, the floor becomes the non-contributory pension. This protects mutual members against insufficient benefits.

3. Voluntary and irreversible gateway to the public system

A mechanism is created for mutual members to transfer their accumulated economic rights in the mutual society to the public Social Security system. The conditions are:

• It is voluntary: no one is obliged to activate it.
• It is irreversible: once activated, it cannot be undone.
• The transfer transaction has total tax exemption.
• Only those who are not pensioners of the public regime or of the mutual society can access it, with the sole exception of survivor's pension.

Economic and operational impact

The most immediate impact is the increase in fees. In 2026, mutual members must already pay 86% of the contribution for common contingencies of RETA on the minimum basis. By 2028 the alignment will be complete at 100%. For groups that have historically paid lower fees than self-employed workers in RETA, this represents a real and progressive increase in the cost of their social coverage.

The gateway, for its part, opens a window of relevant financial planning: transferring accumulated rights to the public system may be interesting for those who distrust the future solvency of their mutual society or prefer the guarantee of the public system. The tax exemption eliminates the tax cost that would normally penalize this type of capital mobilization.

Operationally, mutual societies must adapt their products and communications to reflect the new minimum benefit levels and new fee levels. Registered professionals must review their current contracts and conditions with their mutual society to verify compliance.

Who does it affect?

• Lawyers registered with alternative mutual society to RETA (Bar Association Mutual Society)
• Doctors and registered healthcare professionals with alternative mutual society
• Architects and technical architects with alternative mutual society
• Other registered professionals covered by alternative mutual societies to RETA under additional provisions 18th and 19th of the LGSS
• The alternative mutual societies themselves, which must adapt fees and minimum benefits
• Law firms and professional partnerships that manage registrations and contributions of their registered partners or employees

It does not affect registered professionals who already contribute directly to RETA or those who are pensioners of the public regime or their mutual society (except survivor's pension).

Practical example

A registered lawyer who currently pays a monthly fee to her alternative mutual society below the equivalent of 86% of RETA contribution on minimum basis will see her fee increased in 2026 to comply with the new legal minimum. In 2027 the minimum rises to 93% and in 2028 reaches 100%.

If this lawyer has also been accumulating rights in the mutual society for 15 years and has not yet started receiving benefits, she can activate the voluntary gateway to transfer those rights to the public Social Security system. The transaction is not taxed (total tax exemption), but it is irreversible: once completed, her rights are integrated into the public system and cannot return to the mutual society.

If at the time of retirement the benefit from her mutual society turns out to be less than 100% of the minimum pension of the public system, the law guarantees that she will receive at least that minimum amount.

What should professionals do now?

1. Review your current fee with your mutual society and verify if it already reaches 86% of the contribution for common contingencies of RETA on the minimum basis in force in 2026. If not, the mutual society must adjust it.
2. Request information from your mutual society about the exact amount of the new minimum fee required in 2026, 2027 and 2028, and the impact on your monthly fee.
3. Evaluate the gateway if you are not a pensioner: analyze with an advisor whether transferring your accumulated rights to the public system is convenient for your specific situation, keeping in mind that the transaction is irreversible.
4. Verify the minimum benefits of your mutual society: check that the benefits in the form of annuities that would correspond to you do not fall below 100% of the minimum pension of the public system.
5. Consult with a specialized advisor in Social Security before activating the gateway, given its irreversible nature and the long-term implications for your future pension.

Official source

Consult complete regulation in official source (BOE-A-2026-16653)

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-16653