Jubilación Activa in Spain: drawing your pension while continuing to work

Anyone living on Mallorca, drawing a pension in Spain and still not wanting to stop working altogether will almost inevitably come across the term jubilación activa. This refers to the Spanish scheme that allows you to receive a Spanish pension and pursue gainful employment – whether employed or self-employed – at the same time, rather than having to choose between the two. The scheme was fundamentally reformed in 2024/2025 and is often confused with jubilación parcial (partial retirement before fully stepping out of work) and jubilación flexible (returning to part-time work after retirement has begun). In this guide you'll learn who can make use of the Jubilación Activa, how it interacts with a German pension, what needs to be considered for tax purposes, and which mistakes tend to cost you the most money.

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What is the Jubilación Activa – and what is it not?

The Jubilación Activa is enshrined in the Spanish Texto refundido de la Ley General de la Seguridad Social (Real Decreto Legislativo 8/2015) and allows you to draw a retirement pension while remaining gainfully employed – either as an employee or as an autónomo. It is constantly confused with two other models that sound similar at first glance but are legally regulated quite differently.

Note: Only the Jubilación Activa fundamentally allows you to return immediately to regular employment upon reaching the ordinary retirement age, without having to formally "go through" retirement first. For the exact details of your specific case, it's always worth consulting the Seguridad Social or a specialised gestor.

Legal basis and the 2024/2025 reform

The Jubilación Activa has existed for some time, but was fundamentally overhauled by the Real Decreto-ley 11/2024 with effect from 1 April 2025. Since that date, different access requirements and a different system for calculating the pension amount during employment apply than what is often still described in older accounts.

Attention: Many older guides and even current websites still cite the old flat-rate rules ("50 percent of the pension", "100 percent when employing a worker"). These statements no longer apply unchanged since the reform of 1 April 2025. Don't rely on a single blog article here—have the current calculation confirmed directly by the Seguridad Social or a gestor.

The reform has made the Jubilación Activa considerably more popular: according to trade press reports, around 77,000 people in Spain used this model in 2025 – an increase of around 9.4 percent compared to the previous year. This shows that combining a pension with continued work is increasingly becoming the norm rather than the exception.

Requirements: Who can use the Jubilación Activa?

The most important point first: the Jubilación Activa fundamentally requires that you have reached the ordinary retirement age – an early pension does not qualify for this. The ordinary retirement age in Spain depends on your contribution years and has been gradually rising for years.

These figures apply for 2026 and continue to rise year by year – a higher age threshold generally applies for later years. You can check your own contribution period via the Vida Laboral extract from the Seguridad Social before even thinking about a Jubilación Activa.

Further basic requirements:

• You must actually be receiving a Spanish old-age pension (not a disability or survivor's pension) or be applying for one at the same time.
• The employment can be carried out as an employee (cuenta ajena) or as a self-employed person (cuenta propia, autónomo).
• An early pension (jubilación anticipada) generally excludes access to the Jubilación Activa – in this case you first need to reach the ordinary retirement age.

How much pension do you get if you keep working?

This is the question that gets answered incorrectly most often. Since the 2024/2025 reform, the amount of pension you keep receiving alongside your earned income during the Jubilación Activa is no longer a fixed flat rate, but staggered: the percentage depends, among other things, on how long you waited beyond reaching the ordinary retirement age before applying for your pension, or how long you continue working.

Note: Reliable, universally valid percentages for this staggering cannot seriously be given across the board – they depend on the individual case and are calculated by the Seguridad Social on a case-by-case basis. Have your personal rate confirmed in writing before submitting your application, rather than relying on percentage figures from blogs.

What is certain is the principle:

1. You continue to receive part of your pension while working.
2. The rest of your income comes from your work as an employee or autónomo.
3. If you stop working, the pension is paid out again in full.

Jubilación Activa as an autónomo or as an employee

The Jubilación Activa is open to both employees and the self-employed – but the practical process differs considerably.

If you decide to go the self-employed route, it's worth taking a look at our guides on Autónomo in Spain, on the Cuota Autónomo Spain and on the Accounting for Autónomos. Anyone who is employed and self-employed at the same time should also look into the topic of Pluriactividad.

The special case: your German pension and working in Mallorca

For German-speaking residents in Mallorca, the truly decisive question isn't "How does Jubilación Activa work?", but rather: What applies if my pension comes from Germany and I work in Spain? Clarity is especially important here, because two completely different legal systems come into play:

• The Jubilación Activa is a provision of the Spanish social security system. It concerns the reduction or continued payment of a Spanish pension when you work in Spain at the same time.
• If, on the other hand, you receive a German statutory pension and take up employment in Mallorca, the question of whether and to what extent your German pension is affected by additional earnings is governed by German law – not by the Spanish Jubilación Activa.
• For the social security coverage of your activity itself (i.e. where you are covered as an employee or self-employed person), EU coordination applies under Regulation (EC) No 883/2004.

Attention: These three levels – Spanish pension rules, German pension law, EU social security coordination – must be strictly kept separate. Jubilación Activa does not automatically "apply" to a German pension, and German additional-earnings rules do not automatically apply to a Spanish pension.

In practical terms, this means: anyone receiving a German pension and wanting to work in Mallorca should clarify the question of pension reduction with an advisor specialising in German pension law – not with a Spanish social security consultant. For the tax side of things (i.e. where the pension is actually taxable), it's also worth looking at our guides on Taxing a German pension in Spain, on the Double Taxation Agreement between Germany and Spain and on tax residency in Spain. If you generally want to leave working life early, you'll find further guidance in the Early Retirement Mallorca guide.

Taxes: taxing pension and earned income together

As long as you're considered a tax resident in Spain – generally meaning you live in Spain for more than 183 days a year – you must declare both your pension and your earned income from the Jubilación Activa in your Spanish income tax return (Renta, Modelo 100). Both types of income are combined for progressive IRPF taxation.

For the specific tax return, our guide on the Renta tax return in Spain and the overview of IRPF deductions in the Balearics can help. Since several types of income come together here, professional support is advisable – you'll find contacts in the Tax advisor & Gestorías directory.

Application and process: how to proceed

The process differs depending on whether you're already a pensioner and want to take up new employment, or whether you're about to apply for your pension.

1. Check contribution period: Request your Vida Laboral statement to determine your ordinary retirement age.
2. Clarify or confirm your pension entitlement: If you haven't yet applied for your pension, first find out about the regular pension application process.
3. Arrange an appointment with the Seguridad Social: To apply for or register the Jubilación Activa, you generally need a Cita Previa.
4. Register your employment: As an employee, your employer informs the Seguridad Social; as an autónomo, you register yourself.
5. Observe ongoing reporting obligations: Changes in income or working hours must be reported to the Seguridad Social.

For the pension application itself you'll find a detailed guide in our guide Applying for a pension in Spain, and for booking an appointment in the guide Cita Previa Seguridad Social.

Most common mistakes with Jubilación Activa

• Confusing early retirement with Jubilación Activa: Those who retired early generally have no direct access – only reaching the ordinary retirement age opens the door.
• Mixing up German and Spanish rules: The Spanish Jubilación Activa says nothing about how working affects a German pension.
• Relying on outdated percentage figures: Since the reform of 1 April 2025, different calculation bases apply than those described in many older articles.
• Underestimating the double tax effect: Pension plus earned income together increase the tax progression – without advice, surprises can arise with the Renta.
• Forgetting reporting obligations: Changes in income, working hours or residence must be reported to the Seguridad Social, otherwise repayment claims may follow.

For a reliable assessment of your case, it's advisable to consult a tax adviser for expats in Spain or a Gestoría in Spain.

What comes next? End of activity and return to full pension

If you end the activity carried out under the Jubilación Activa, your pension will again be paid in full. If you also meet the general requirements for a complemento por mínimos (top-up to a minimum pension), you can in principle be entitled to it – however, this entitlement is tied to income and residence limits in Spain, and changes must be reported continuously in order for the entitlement to be maintained.

Note: Plan the transition back to the full pension in good time with your gestor or directly with the Seguridad Social, so that no payment gap arises.

Checklist: preparing Jubilación Activa in Mallorca

• Vida Laboral extract requested and ordinary retirement age checked
• Clarified whether an already-received pension was an early pension or a standard one
• Decided whether the activity is carried out as an employee or as a self-employed person (Autónomo)
• For German pensions: clarified German earnings-on-top-of-pension rules separately with a specialist body
• Calculated the tax implications of pension plus earned income together with a tax advisor
• Arranged a Cita Previa with the Seguridad Social
• Organised ongoing reporting obligations (income, working hours)

Conclusion

Jubilación Activa makes it possible to draw a Spanish pension while continuing to work – whether employed or self-employed – provided you have reached the standard retirement age. Since the 2024/2025 reform, the calculation of the pension amount during employment is tiered rather than flat-rate, which is why you should always have the exact percentage confirmed individually. For German residents in Mallorca, the most important point is to strictly separate the Spanish regulation from the question of how work affects a German pension – that is a matter of German law, not Spanish. With good preparation, professional tax and social security advice, and timely clarification of your contribution years, Jubilación Activa can be used as a sensible transition into a self-determined retirement.

Official sources

• Boletín Oficial del Estado (BOE) – Full texts of the Ley General de la Seguridad Social and Real Decreto-ley 11/2024: https://www.boe.es
• Seguridad Social – Application submission, Vida Laboral, Cita Previa: https://www.seg-social.es
• Agencia Tributaria (AEAT) – Taxation of pension and earned income (Renta/IRPF): https://www.agenciatributaria.es
• EUR-Lex – Regulation (EC) No 883/2004 on the coordination of social security systems: https://eur-lex.europa.eu