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Application to change contribution bases

Self-employed workers can change their contribution basis up to six times a year, with effect from the following dates:

  • 1 March, if the application is made between 1 January and the last calendar day of February.
  • 1 May, if the application is made between 1 March and 30 April.
  • 1 July, if the application is made between 1 May and 30 June.
  • 1 September, if the application is made between 1 July and 31 August.
  • 1 November, if the application is made between 1 September and 31 October.
  • 1 January of the following year, if the application is made between 1 November and 31 December.
The application for a change of base can be made at the service Contribution basis and returns available on the Social Security General Treasury Portal or in the RED System if you have a RED authorisation. The expected net monthly returns must be declared together with the application for a change of basis.


 
 


En la siguiente tabla podrá descargarse los siguientes Documentos.
Documentos Download Fecha
117362 TC4005 Application to change contribution base Descargar documento TC4005 Application to change contribution base. The document will open in a new window. Descargar documento TC4005 Application to change contribution base. The document will open in a new window. (PDF,254 KB) 10/10/2018
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