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Spain: Solidarity charge effective January 1, 2025

2023 law and 2024 implementing regulations now effective

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February 4, 2025

The “solidarity charge,” which was introduced by Royal Decree-Law 2/2023 of March 16, 2023, in connection with the 2021 pension reform, and the implementing regulations set out in Royal Decree 322/2024 of March 26, 2024, became effective January 1, 2025.

The solidarity charge affects salaried employees registered with the social security system whose remuneration exceeds the amount of the maximum contribution base. Self-employed workers are exempt from paying the charge.

Read a February 2025 report prepared by the KPMG member firm in Spain

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