Family collaborator

What do you want to know

Your relationship to the business ownerWorks in the business habitually

Lives in the owner's householdIs financially dependent on the owner

AgeHas a disability listed in art. 12.2

Your classification

Family collaborator (RETA)

The deciding condition

All four are met

Employee route available

Yes, as a child under 30

The four conditions of article 12.1 of the Social Security Act, one by one
Kinship within the 2nd degree	Yes
Lives in the household	Yes
Is financially dependent	Yes
Works habitually	Yes
Open to evidence to the contraryart. 12.1 LGSS	Yes

Your base cannot fall below the group 7 floor, because article 308.1.a) rule 4 names letter k) expressly.
You keep the 7 % generic-expense deduction: rule 2 cuts it to 3 % for letters b) and e) only, and k) is not among them.
Additional provision 10 of Act 20/2007 allows the owner to hire you as an employee, but it leaves unemployment cover out.

Educational estimate, does not constitute advice. Classification is decided by the Tesorería General de la Seguridad Social.

2026 figures: the group 7 floor is €1,424.40 a month (Order PJC/297/2026, art. 3) and band 1 of the general table, which article 35 ties the relief to, is €950.98.

Family collaborator by Calculadora Capital