Optimising IRPF and RETA Contributions for a Freelance Consultant

A client, a marketing consultant, registered as autónoma and was paying RETA contributions based on an overestimated income forecast. We explained the 15-bracket system based on actual net income (revenue minus expenses minus the additional 7% reduction for sole traders), helped her correctly classify business expenses (equipment, training, a share of office rent) to lower the base, and adjusted her forecast bracket to match actual income, avoiding both an underpayment with a later surcharge (10-20%) and overpaying contributions. Result: monthly savings on contributions while fully complying with the year-end regularisation requirements.