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Self-employed workers can change their contribution basis up to six times a year, with effect from the following dates:
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1 March, if the application is made between 1 January and the last calendar day of February.
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1 May, if the application is made between 1 March and 30 April.
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1 July, if the application is made between 1 May and 30 June.
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1 September, if the application is made between 1 July and 31 August.
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1 November, if the application is made between 1 September and 31 October.
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1 January of the following year, if the application is made between 1 November and 31 December.
The application for a change of base can be made at the service Contribution basis and returns available on the Social Security General Treasury Portal or in the RED System if you have a RED authorisation. The expected net monthly returns must be declared together with the application for a change of basis.
| Documentos | Download | Fecha |
|---|---|---|
| TC4005 Application to change contribution base |
(PDF,254 KB)
|
10/10/2018 |
