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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.
This is possible, as long as they were registered on 31 December 2022 and remains registered with the RETA.
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.
Some examples are shown below:
Ejemplo1:
Worker who, on 31 December 2022, was paying contributions at a contribution basis of 2,500 euros.
During 2023, the self-employed worker does not apply to change their contribution basis.
In 2024, the AEAT notifies the TGSS of the worker's net income and once the corresponding reduction has been applied (7% or 3%, if applicable), the amount of the worker's net returns is in bracket 2 of the general income table, which means that his contribution basis for the whole of 2023 must be between a minimum base of 960.78 euros and a maximum base of 1,500 euros.
However, as the self-employed worker on 31 December 2022 was paying a contribution base of 2,500 euros and has maintained their registration with the RETA, they can opt for:
- Contributing at the contribution basis that corresponds to them according to your net annual income, i.e. at the maximum base of bracket 2 of the general table of contribution bases, as this is the bracket in which their returns are located and the monthly average of the contribution bases for which they have been provisionally contributing is higher than the maximum base established for the bracket of that income, and the corresponding differences will be refunded.
- Maintaining the provisional contribution basis for 2023, becoming the definitive base, as the amount of this is the same as the contribution base for which contributions were being paid on 31 December 2022. In this case, the refund must be waived.
Example 2:
Worker who, on 31 December 2022, was paying contributions at a contribution basis of 2,500 euros.
During the year 2023, the self-employed worker in February requests a change of base, which becomes effective on 1 March. This change of base is for an amount of 2000 euros.
In 2024, the AEAT notifies the TGSS of the worker's net income and once the corresponding reduction has been applied (7% or 3%, if applicable), the amount of the worker's net returns is in bracket 3 of the general income table, which means that his contribution basis for the whole of 2023 must be between a minimum base of 960.78 euros and a maximum base of 1,700 euros.
However, as the self-employed worker on 31 December 2022 was paying a contribution base of 2,500 euros and has maintained their registration with the RETA, they can opt for:
- Contributing at the contribution basis that corresponds to them according to their net annual income, i.e. at the maximum base of bracket 3 of the general table of contribution bases, as this is the bracket in which their returns are located and the monthly average of the contribution bases for which they have been provisionally contributing is higher than the maximum base established for the bracket of that income, and the corresponding differences will be refunded.
- Maintaining the provisional contribution basis for the year 2023, becoming definitive, as the amount of this base is lower than the amount of the base for which contributions were being paid on 31 December 2022. In this case, the refund must be waived.
Example 3:
Worker who, on 31 December 2022, was paying contributions at a contribution basis of 2,500 euros.
During the year 2023, the self-employed worker in March requests a change of base, which becomes effective on 1 May. This change of base is for an amount of 4000 euros.
In 2024, the AEAT notifies the TGSS of the worker's net returns and once the corresponding reduction has been applied (7% or 3%, if applicable) the amount of the worker's net income is in bracket 5 of the general income table, which means that their contribution basis for 2023 must be between a minimum base of 1,029.41 euros and a maximum base of 2,030 euros and they have maintained their registration in the RETA, they can opt for:
- Contributing at the contribution basis that corresponds to them according to your net annual income, i.e. at the maximum base of bracket 5 of the general table of contribution bases, as this is the bracket in which their returns are located and the monthly average of the contribution bases for which they have been provisionally contributing is higher than the maximum base established for the bracket of that income, and the corresponding differences will be refunded.
- Contributing for the contribution basis for which they were contributing on 31 December 2022, as in this case, the monthly average of the contribution bases for which they have been provisionally contributing exceeds the amount of the contribution basis for which they were contributing on 31 December 2022, so that, on the one hand, the TGSS will automatically refund the differences corresponding to the excess, taking into account as a maximum limit the base of 2,500 euros, the base for which they were contributing on 31 December 2022, and on the other hand, the worker must waive the refund to maintain their contribution basis of 2,500 euros, which is higher than the maximum contribution basis of section 5 of the general table of bases.