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The differences between the provisional and final bases are subject to the rates and other conditions of contribution corresponding to the settlement periods to be adjusted.
Members of institutes of consecrated life of the Catholic Church included in the Special Social Security Scheme for Freelancers or Self-Employed workers.
Self-employed workers included in the second and third contribution groups of the Special Social Security Scheme for Seafarers.
The differences between the provisional and final bases is subject to the rates and other contribution conditions corresponding to the settlement periods being adjusted.
Contributions corresponding to months whose contribution bases have been considered for the calculation of the base rate of any financial benefit from the Social Security system are excluded from the adjustment process.
The adjustment is based on the provisional contribution base, as a monthly average, for which contributions have been paid during the corresponding year:
Self-employed persons who have been registered for at least 90 days during the year as self-employed persons in capital and labour companies.
To calculate the 90 days of registration as a member of a company, the days of registration in either of the two cases are added together.
No. Periods of entitlement to Social Security benefits, as well as the months that have been considered to calculate the base rate of the same, are not subject to adjustment and are consolidated as final bases.
There is therefore no need to revise the benefits.
The contribution basis becomes final.
Two cases can occur as a result of regularisation:
Under no circumstances will Surcharges or Interest be refunded.
As a general rule, income from all economic, business or professional activities carried out in each financial year, whether as an individual or as a partner, is taken into account.
Eligible income is calculated in accordance with the personal income tax (IRPF) rules:
The monthly average is calculated based on this income, i.e. the net annual income is divided by the number of days of actual registration (not including days when the person receives social security benefits or other days taken into account for calculating the base rate for these benefits), deducting 7% as general expenses in general and 3% in the case of commercial and labour partners.
The result of this operation is multiplied by 30 to obtain the actual average monthly net income.
This is a process whereby the final contribution bases are determined by adjusting the monthly contributions of the previous year's provisional bases.
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:
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.
The monthly average of the total net annual income obtained will be taken into account, after deducting 7% (general rule), or 3% (self-employed persons in capital companies or worker-owned companies), divided by the number of calendar days of registration as self-employed workers in the year in question.
The days of registration are those that are subject to adjustment, i.e. the following are deducted:
Which final contribution basis applies if the self-employed person does not file a personal income tax return or, if one has been filed, the taxpayer has not declared income from their economic or professional activities?
The final contribution basis will be the minimum basis for common contingencies for workers included in the General Social Security Scheme for contribution group 7.
However, on a transitional basis, a contribution basis of €1,000 is established for these situations in 2023.