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Until they exercise the option, in 2023 they will continue to pay contributions on the basis corresponding in January that year, applying the changes and increases to the contribution basis that correspond to them in December 2022 that, in accordance with the General State Budget Act for 2022 and the previous legislation.
No. The higher base for which contributions are being paid on 31 December 2022 must be in the social security scheme for self-employed workers (RETA).
Yes, provided you were paying contributions on a higher contribution basis than would correspond to your income on 31 December 2022, you may continue with that contribution basis or a lower one, even if your income requires the application of a lower contribution basis than either.
There will be an adjustment, but you can waive the refund of contributions, in which case the provisional contribution basis will become final, however, these may never exceed the amount of the contribution basis corresponding to 31 December 2022.
You must apply to waive the refund of your contributions by the last day of the calendar month immediately following the month when you receive notice of the adjustment.
The new system will apply from 1 January 2023.
For 2023, 2024 and 2025, Royal Decree-Law 13/2022 has already established the minimum and maximum contribution basis applicable to the different tranches of net income to be obtained in those years.
In 2023, it is planned to modify the maximum base of tranches 11 and 12 of the general table, in amounts established by the LPGE of 2023.
In 2025, the new contribution system for self-employed workers will be reviewed for 2026 and subsequent years.
This review will be repeated every 3 years until the final implementation of the new system from 2032 onwards.