Transcience

• What happens to the basis chosen by persons who are registered on 31 December 2022 until they choose another contribution basis?

  Category: > Subject:

  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.
  

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  See modal 2
• Can I continue to pay contributions on a higher base than that which would correspond according to my returns if I had been paying contributions on that higher base at 31 December under the General Scheme?

  Category: > Subject:

  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).
  

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• Is it possible to continue paying contributions for a higher Base than would correspond according to income?

  Category: > Subject:

  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.

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• When does the new contribution system for the self-employed come into force?

  Category: > Subject:

  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.
  

  Actions available

  See modal 2