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If the Tax Administration makes changes to the amount of the self-employed worker's annual income after the Social Security General Treasury has been notified for the calculation of the definitive contribution basis, how will the change affect the determination of the definitive contribution basis?
If the corresponding Tax Administration makes subsequent modifications, either ex officio or at the request of the worker, to the amount of the worker's annual income, which has been calculated for the adjustment:
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If the new amount is lower than the amount initially established, the self-employed worker may apply to the Social Security General Treasury for a refund of the contributions for the possible differences, once the corresponding Tax Administration has notified the Social Security General Treasury (TGSS) of these modifications.
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If the new amount is higher, the Labour and Social Security Inspectorate will be notified so that it can determine the amounts to be paid by the self-employed worker.
The Tax Administration will notify the General Social Security Treasury and the State Labour and Social Security Inspectorate, the Labour and Social Security Inspection Body of these changes by telematic means so that it can determine the amounts to be paid.
Under no circumstances will the amount of Social Security benefits that the self-employed person may have received during the period be modified.