{"id":33936,"date":"2026-08-11T13:54:23","date_gmt":"2026-08-11T12:54:23","guid":{"rendered":"https:\/\/pich.bnfix.com\/reforma-de-las-mutualidades-alternativas-a-la-seguridad-social-principales-novedades\/"},"modified":"2026-09-07T15:49:57","modified_gmt":"2026-09-07T14:49:57","slug":"reforma-de-las-mutualidades-alternativas-a-la-seguridad-social-principales-novedades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/reforma-de-las-mutualidades-alternativas-a-la-seguridad-social-principales-novedades\/","title":{"rendered":"Reforma de les mutualitats alternatives a la Seguretat Social: novetats"},"content":{"rendered":"<section  class='av_textblock_section av-msontl8b-3eb87e899c544d884cbd2944828a5133 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">11 agost, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-msonuqsb-709fa7247adcb19b8b7d6d985a68a5e1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h1>Reforma de les mutualitats alternatives a la Seguretat Social<\/h1>\n<h2>Principals novetats<\/h2>\n<\/div><\/section>\n<div  class='hr av-2m9exor-76ed7d1b895ad64a4e578032fc51c867 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-msonv8oj-1cd3c078e9294507725b0ddee2d353a7-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/08\/Reforma-de-las-mutualidades-alternativas-a-la-Seguridad-Social-Sara-Bueno-CAT-2.pdf'  class='avia-button av-msonv8oj-1cd3c078e9294507725b0ddee2d353a7 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-27gyze3-6d292f9ebf3afe8cfde79549c0a8d0a9 hr-default  avia-builder-el-4  el_after_av_button  el_before_av_video '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-video av-mtrcx3rk-c56ece62601689ad6299bcfa8b299365 avia-video-16-9 av-no-preview-image avia-video-load-always av-lazyload-immediate av-lazyload-video-embed'  itemprop=\"video\" itemtype=\"https:\/\/schema.org\/VideoObject\"  data-original_url='https:\/\/youtu.be\/xKTQE0Ivu_U'><script type='text\/html' class='av-video-tmpl'><div class='avia-iframe-wrap'><iframe loading=\"lazy\" title=\"Novedades en materia de mutualidades alternativas \u00b7 Sara Bueno \u00b7 \u00c1rea Laboral y SS \u00b7 BNFIX PICH\" width=\"1500\" height=\"844\" src=\"https:\/\/www.youtube.com\/embed\/xKTQE0Ivu_U?feature=oembed&autoplay=0&loop=0&controls=1&mute=0\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div><\/script><div class='av-click-to-play-overlay'><div class=\"avia_playpause_icon\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-msonvrvq-7162674d26a570aeef65eb834445eb45 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>L&#8217;1 d&#8217;agost\u00a0 entr\u00e0 en vigor la <strong>Llei 2\/2026<\/strong>, de 29 de juliol, de modificaci\u00f3 del Reial decret legislatiu 8\/2015, de 30 d&#8217;octubre, que aprova el text ref\u00f3s de la Llei General de la Seguretat Social. La norma introdueix novetats en mat\u00e8ria de mutualitats alternatives en les seves disposicions addicionals 18a i 19a. A m\u00e9s, <strong>regula<\/strong>\u00a0una <strong>possible transfer\u00e8ncia volunt\u00e0ria<\/strong> de drets econ\u00f2mics acumulats <strong>al RETA (R\u00e8gim Especial de Treballadors Aut\u00f2noms)\u00a0<\/strong><\/p>\n<p>Una\u00a0 novetat destacada \u00e9s que els professionals que hagin optat per una <strong>mutualitat alternativa<\/strong> tindran els <strong>mateixos drets i obligacions<\/strong> que es reconeixen als <strong>treballadors aut\u00f2noms<\/strong>, sempre que el finan\u00e7ament d&#8217;aquests drets no estigui estrictament vinculat a les cotitzacions al RETA.<\/p>\n<p>Aix\u00ed mateix, es modifiquen les condicions m\u00ednimes de protecci\u00f3 que han d&#8217;oferir les mutualitats alternatives. Quan les prestacions es percebin en forma de renda, hauran d&#8217;assolir, com a m\u00ednim, el <strong>100% de la quantia m\u00ednima inicial de la pensi\u00f3 corresponent en el sistema de Seguretat Social <\/strong>, percentatge que abans de la reforma estava fixat el 60%. A m\u00e9s, aquestes prestacions hauran d&#8217;actualitzar-se anualment en els mateixos termes que les prestacions equivalents del sistema p\u00fablic.<\/p>\n<p>La reforma tamb\u00e9 preveu una <strong>adaptaci\u00f3 progressiva<\/strong> de les quotes exigides per les mutualitats alternatives. En concret, aquestes quotes hauran d&#8217;equivaler al <strong>86% de la quota a qu\u00e8 es fa refer\u00e8ncia durant 2026<\/strong>, al <strong>93% durant 2027<\/strong> i al <strong>100% a partir de 2028<\/strong>.<\/p>\n<p>Un altre dels aspectes m\u00e9s destacats \u00e9s la creaci\u00f3 d&#8217;una <strong>passarel\u00b7la volunt\u00e0ria al RETA<\/strong>. Els professionals col\u00b7legiats que estiguin o hagin estat inclosos en una o diverses mutualitats alternatives abans de l&#8217;1 d&#8217;agost de 2026 podran sol\u00b7licitar la transfer\u00e8ncia dels drets econ\u00f2mics acumulats derivats de les aportacions realitzades a aquestes entitats.<\/p>\n<p>Aquesta sol\u00b7licitud podr\u00e0 fer-se en el termini <strong>d&#8217;un any<\/strong> des de l&#8217;entrada en vigor del futur reglament que desenvolupar\u00e0 la norma.<\/p>\n<p>Per accedir a aquesta possibilitat <strong>no es podr\u00e0 tenir la condici\u00f3 de pensionista<\/strong> de cap r\u00e8gim p\u00fablic ni de la mutualitat corresponent, excepte en els sup\u00f2sits de pensi\u00f3 de vidu\u00eftat.<\/p>\n<p><strong>Aquesta Llei es troba pendent del desplegament reglamentari, en qu\u00e8 s&#8217;haur\u00e0 de concretar les condicions per sol\u00b7licitar aquesta transfer\u00e8ncia i el procediment per a la conversi\u00f3 dels drets econ\u00f2mics acumulats en mutualitats, com a per\u00edodes cotitzats al RETA. <\/strong><\/p>\n<p>La transfer\u00e8ncia suposar\u00e0 l&#8217;<strong>enquadrament obligatori i irreversible al RETA<\/strong> per a l&#8217;activitat professional que hagi donat lloc a aquesta transfer\u00e8ncia.<\/p>\n<p>D&#8217;altra banda, s&#8217;incorporen regles espec\u00edfiques per al reconeixement de determinats per\u00edodes a l&#8217;efecte de jubilaci\u00f3 per a alguns col\u00b7lectius de mutualistes, aix\u00ed com la possibilitat de subscriure un <strong>conveni especial<\/strong> per a determinats professionals col\u00b7legiats que <strong>no assoleixin quinze anys<\/strong> de cotitzaci\u00f3 en el sistema de la Seguretat Social, permetent-los <strong>computar determinats per\u00edodes<\/strong> d&#8217;activitat professional <strong>anteriors a la seva baixa en la mutualitat<\/strong>, amb un l\u00edmit <strong>m\u00e0xim de cinc anys<\/strong>.<\/p>\n<p>Atesa la complexitat de la norma i la necessitat de con\u00e8ixer el futur desplegament reglamentari d&#8217;algunes de les mesures previstes, <strong>recomanem analitzar cada situaci\u00f3 de manera individualitzada abans d&#8217;adoptar qualsevol decisi\u00f3<\/strong>, especialment en aquells casos en qu\u00e8 pugui plantejar-se la utilitzaci\u00f3 de la passarel\u00b7la al RETA.<\/p>\n<p>Recordin que, des de <strong>BNFIX Pich<\/strong> som a la seva disposici\u00f3 per a qualsevol dubte o aclariment que puguin tenir sobre aquesta novetat o sobre qualsevol altra q\u00fcesti\u00f3 en mat\u00e8ria laboral i de Seguretat Social.<\/p>\n<\/div><\/section>\n<div  class='hr av-1544c23-b7cdd1e61c5dc2906a74c1856d3c3fe2 hr-default  avia-builder-el-7  el_after_av_textblock  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-tsxzfv-b371a839fe9240b3b2a1a9e4776c7d1b av_one_fifth  avia-builder-el-8  el_after_av_hr  avia-builder-el-last  first flex_column_div  '     ><section  class='avia-team-member av-lbfpkgcm-2b78bd89bca38901357006ac392dc9f2  avia-builder-el-9  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-17282 avia-img-lazy-loading-not-17282 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-180x180.jpg\" alt='Sara Bueno'  itemprop=\"image\"   height=\"180\" width=\"180\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/sara-carnet-bn-2.jpg 800w\" sizes=\"(max-width: 180px) 100vw, 180px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/es.linkedin.com\/in\/sarabueno21<\/span><a href='https:\/\/es.linkedin.com\/in\/sarabueno21' class='avia-team-icon av-z5as57-75fb02bd1d73d9fe70ab2c5c024f51da linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"LinkenIn Sara Bueno\" target='_blank' data-av_icon='\ue8fd' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Sara Bueno<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >sara.bueno@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>\u00c1rea Laboral y Seguridad Social<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":34141,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,447],"tags":[469,1861,1862,810,159],"class_list":["post-33936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-videos-ca","tag-autonomos","tag-leu-2-2026","tag-mutualidades-alternativas","tag-reta-ca","tag-seguridad-social-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=33936"}],"version-history":[{"count":14,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33936\/revisions"}],"predecessor-version":[{"id":34146,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33936\/revisions\/34146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/34141"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=33936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=33936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=33936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}