Category: Provisional contribution basis
The net income obtained during each calendar year from all the professional or economic activities will be taken into account, whether they are carried out individually or as partners or members of any type of entity, whether or not the entity has legal personality.
Entities of which one is a partner or member may have legal personality, e.g. a limited company, or may not have legal personality, e.g. a community of property.
Net income obtained from activities for which the person must be registered with the Social Security as an employed or similar worker is excluded.
If you simultaneously carrying out other professional or economic activity, for which you do not have to be included in the social security scheme for self-employed workers (RETA) or as an worker employed by another person or similar worker, the net income obtained are taken for calculating the contribution basis.
The net computable income of each of the activities carried out will be calculated in accordance with the provisions of the IRPF regulations and with some special features depending on the group to which they belong.
Once this income has been established, the tables established annually by law (general and reduced) will be used and a choice will be made between the minimum and maximum base, according to the corresponding income bracket, considering the average monthly net annual income.
There are 15 income brackets for 2023, 2024 and 2025 with their corresponding minimum and maximum contribution bases.
From 2026 onwards, the applicable minimum and maximum income brackets and contribution basis will be established by law.
However, unless the net income determines a higher minimum contribution basis, specific minimum contribution bases are established for the following groups, provided that they have been registered for at least 90 days of the year: family members and partners of capital companies and worker-owned companies.